It does not print itself.
$ cat Makefile
files := $(foreach dir,.,$(wildcard $(dir)/*))
all:
cat $(files)
$ make
cat
a
a
b
b
^C%
$ ls -lsa .
total 20
4 drwxr-xr-x 3 tester tester 512 Oct 20 15:01 .
4 drwxr-xr-x 3 tester tester 512 Oct 20 14:19 ..
4 -rw-r--r-- 1 tester tester 69 Oct 20 15:01 Makefile
$ cat ./*
files := $(foreach dir,.,$(wildcard $(dir)/*))
all:
cat $(files)