There is a number of unit test frameworks for most of the languages, but I haven't come across a unit test for GNU make. It has conditionals, loops (the $(foreach ...) statement), and allows to write pretty sophisticated code. The examples might be things like BSD ports, GARNOME, and OpenCSW GAR.
There's also a debugger for GNU make. However, I've never come across a unit test framework for it. Is there anything like this in existence?