Include files in Makefile at the start of a makefile or at the end of the makefile -

i want know if there difference when include *.mk @ start of makefile or include *.mk @ end of makefile:

include *.mk  all:      xxxxx  clean:      xxxxxx  include *.mk 

include statement not introduce logic of own. mere convenience, , equivalent pasting included lines root makefile. so, order or placement of include statements matters as order of lines in makefile.