Gmake UTF-8 Support?

[Jon Forrest]

I'm curious whether gmake supports UTF-8 in Makefiles.
I did some googling and saw one report that it did but
I grepped the source code and only found a couple of
references to UTF-8. One was looking for the UTF-8
BOM at the beginning of input files, and the other
was in guile.c. I didn't see anything in read.c for
handling multi-byte characters but maybe I missed
something.

So, my question is does gmake support UTF-8 in Makefiles?

Cordially,
Jon Forrest