This utility is designed to write a Makefile for an extension module from a Makefile.PL. It is based on the Makefile.SH model provided by Andy Dougherty and the perl5-porters. It splits the task of generating the Makefile into several subroutines that can be individually overridden. Each subroutine returns the text it wishes to have written to the Makefile. As there are various Make programs with incompatible syntax, which use operating system shells, again with incompatible syntax, it is important for users of this module to know which flavour of Make a Makefile has been written for so they'll use the correct one and won't have to face the possibly bewildering errors resulting from using the wrong one. On POSIX systems, that program will likely be GNU Make; on Microsoft Windows, it will be either Microsoft NMake, DMake or GNU Make. ExtUtils::MakeMaker (EUMM) is object oriented. Each directory below the current directory that contains a Makefile.PL is treated as a separate object. This makes it possible to write an unlimited number of Makefiles with a single invocation of WriteMakefile(). All inputs to WriteMakefile are Unicode characters, not just octets. EUMM seeks to handle all of these correctly. It is currently still not possible to portably use Unicode characters in module names, because this requires Perl to handle Unicode filenames, which is not yet the case on Windows.