diff --git a/runtime/ftplugin/make.vim b/runtime/ftplugin/make.vim
new file mode 100644
index 0000000..c7397da
--- /dev/null
+++ b/runtime/ftplugin/make.vim
@@ -0,0 +1,25 @@
+" Vim filetype plugin file
+" Language:	Make
+" Maintainer:	Bram Moolenaar <Bram@vim.org>
+" Last Change:	2003 May 04
+
+" Only do this when not done yet for this buffer
+if exists("b:did_ftplugin")
+  finish
+endif
+let b:did_ftplugin = 1
+
+let b:undo_ftplugin = "setl et< fo< com< commentstring<"
+
+" Make sure a hard tab is used, required for most make programs
+setlocal noexpandtab softtabstop=0
+
+" Set 'formatoptions' to break comment lines but not other lines,
+" and insert the comment leader when hitting <CR> or using "o".
+setlocal fo-=t fo+=croql
+
+" Set 'comments' to format dashed lists in comments
+setlocal com=sO:#\ -,mO:#\ \ ,b:#
+
+" Set 'commentstring' to put the marker after a #.
+setlocal commentstring=#\ %s