diff --git a/share/mk/bsd.doc.mk b/share/mk/bsd.doc.mk
index 287a57afe565..baac64b687ec 100644
--- a/share/mk/bsd.doc.mk
+++ b/share/mk/bsd.doc.mk
@@ -14,12 +14,7 @@
 #
 # 	[incomplete]
 
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 PRINTERDEVICE?=	ascii
 
@@ -87,7 +82,6 @@ COMPAT?=	-C
 
 .PATH: ${.CURDIR} ${SRCDIR}
 
-.MAIN:	all
 all:	${DFILE}
 
 .if !target(print)
diff --git a/share/mk/bsd.docb.mk b/share/mk/bsd.docb.mk
index 0e5df47b4d2d..7e2ce761edfe 100644
--- a/share/mk/bsd.docb.mk
+++ b/share/mk/bsd.docb.mk
@@ -22,13 +22,7 @@
 #	install:
 #		Install formated output.
 
-
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 # Use SGMLOPTS to pass extra flags to sgmlfmt(1).
 VOLUME?=	${.CURDIR:T}
@@ -45,7 +39,6 @@ CLEANFILES+=${_docs}
 .docb.html .sgml.html: ${SRCS}
 	${SGMLFMT} -d docbook -f html ${SGMLOPTS} ${.IMPSRC}
 
-.MAIN:	all
 all:	${_docs}
 
 install:
diff --git a/share/mk/bsd.info.mk b/share/mk/bsd.info.mk
index f02749da3762..b800e89b615a 100644
--- a/share/mk/bsd.info.mk
+++ b/share/mk/bsd.info.mk
@@ -78,12 +78,7 @@
 #
 # bsd.obj.mk: cleandir and obj
 
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 MAKEINFO?=	makeinfo
 MAKEINFOFLAGS+=	--no-split # simplify some things, e.g., compression
@@ -100,8 +95,6 @@ TEX?=		tex
 DVIPS?=		dvips
 DVIPS2ASCII?=	dvips2ascii
 
-.MAIN: all
-
 .SUFFIXES: ${ICOMPRESS_EXT} .info .texi .texinfo .dvi .ps .latin1 .html
 
 .texi.info .texinfo.info:
diff --git a/share/mk/bsd.init.mk b/share/mk/bsd.init.mk
new file mode 100644
index 000000000000..ff6517ce1609
--- /dev/null
+++ b/share/mk/bsd.init.mk
@@ -0,0 +1,14 @@
+# $FreeBSD$
+
+# The include file <bsd.init.mk> includes ../Makefile.inc and
+# <bsd.own.mk>; this is used at the top of all <bsd.*.mk> files
+# that actually "build something".
+
+.if !target(__<bsd.init.mk>__)
+__<bsd.init.mk>__:
+.if exists(${.CURDIR}/../Makefile.inc)
+.include "${.CURDIR}/../Makefile.inc"
+.endif
+.include <bsd.own.mk>
+.MAIN: all
+.endif !target(__<bsd.init.mk>__)
diff --git a/share/mk/bsd.lib.mk b/share/mk/bsd.lib.mk
index 692cb9150cdc..9b4525ebf011 100644
--- a/share/mk/bsd.lib.mk
+++ b/share/mk/bsd.lib.mk
@@ -2,12 +2,7 @@
 # $FreeBSD$
 #
 
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 .if exists(${.CURDIR}/shlib_version)
 SHLIB_MAJOR != . ${.CURDIR}/shlib_version ; echo $$major
@@ -49,8 +44,6 @@ STRIP?=	-s
 .include <bsd.libnames.mk>
 .endif
 
-.MAIN: all
-
 # prefer .s to a .c, add .po, remove stuff not used in the BSD libraries
 # .So used for PIC object files
 .SUFFIXES:
diff --git a/share/mk/bsd.libnames.mk b/share/mk/bsd.libnames.mk
index 2b863e74e5d1..9e1ba2471f97 100644
--- a/share/mk/bsd.libnames.mk
+++ b/share/mk/bsd.libnames.mk
@@ -4,6 +4,10 @@
 # Other include files (e.g. bsd.prog.mk, bsd.lib.mk) include this 
 # file where necessary.
 
+.if !target(__<bsd.init.mk>__)
+.error bsd.libnames.mk cannot be included directly.
+.endif
+
 LIBCRT0?=	${DESTDIR}${LIBDIR}/crt0.o
 
 LIBALIAS?=	${DESTDIR}${LIBDIR}/libalias.a
diff --git a/share/mk/bsd.man.mk b/share/mk/bsd.man.mk
index 4255915eeacb..b63f61153b89 100644
--- a/share/mk/bsd.man.mk
+++ b/share/mk/bsd.man.mk
@@ -49,6 +49,10 @@
 #		Install the manual pages and their links.
 #
 
+.if !target(__<bsd.init.mk>__)
+.error bsd.man.mk cannot be included directly.
+.endif
+
 MINSTALL=	${INSTALL} ${COPY} -o ${MANOWN} -g ${MANGRP} -m ${MANMODE}
 
 CATDIR=		${MANDIR:H:S/$/\/cat/}
diff --git a/share/mk/bsd.nls.mk b/share/mk/bsd.nls.mk
index 346ee74711dd..6d91d0be4962 100644
--- a/share/mk/bsd.nls.mk
+++ b/share/mk/bsd.nls.mk
@@ -29,6 +29,8 @@
 #
 # bsd.obj.mk: cleandir and obj
 
+.include <bsd.init.mk>
+
 GENCAT?=	gencat -new
 
 NLSDIR?=        ${SHAREDIR}/nls
@@ -39,8 +41,6 @@ NLSOWN?=        ${SHAREOWN}
 NLS?=
 NLSLINKS=
 
-.MAIN:		all
-
 .SUFFIXES: .cat .msg
 
 .msg.cat:
diff --git a/share/mk/bsd.obj.mk b/share/mk/bsd.obj.mk
index 79ac5167220d..cb1d79498530 100644
--- a/share/mk/bsd.obj.mk
+++ b/share/mk/bsd.obj.mk
@@ -43,6 +43,10 @@
 #		create build directory.
 #
 
+.if !target(__<bsd.obj.mk>__)
+__<bsd.obj.mk>__:
+.include <bsd.own.mk>
+
 .if defined(MAKEOBJDIRPREFIX)
 CANONICALOBJDIR:=${MAKEOBJDIRPREFIX}${.CURDIR}
 .else
@@ -174,3 +178,5 @@ _SUBDIR: .USE
 		${MAKE} ${.TARGET:S/realinstall/install/} DIRPRFX=${DIRPRFX}$$entry/); \
 	done
 .endif
+
+.endif !target(__<bsd.obj.mk>__)
diff --git a/share/mk/bsd.own.mk b/share/mk/bsd.own.mk
index 02256e5a4330..f713e763b042 100644
--- a/share/mk/bsd.own.mk
+++ b/share/mk/bsd.own.mk
@@ -124,22 +124,6 @@
 #
 # INCLUDEDIR	Base path for standard C include files [/usr/include]
 
-# This is only here for bootstrapping and is not officially exported
-# from here.  It has normally already been defined in sys.mk.
-MACHINE_ARCH?=	i386
-
-#
-# The build tools are indirected by /usr/bin/objformat which determines the
-# object format from the OBJFORMAT environment variable and if this is not
-# defined, it reads /etc/objformat.
-#
-.if exists(/etc/objformat) && !defined(OBJFORMAT)
-.include "/etc/objformat"
-.endif
-
-# Default executable format
-OBJFORMAT?=	elf
-
 # Binaries
 BINOWN?=	root
 BINGRP?=	wheel
diff --git a/share/mk/bsd.prog.mk b/share/mk/bsd.prog.mk
index 883159c56363..9d55834cd3e5 100644
--- a/share/mk/bsd.prog.mk
+++ b/share/mk/bsd.prog.mk
@@ -1,12 +1,7 @@
 #	from: @(#)bsd.prog.mk	5.26 (Berkeley) 6/25/91
 # $FreeBSD$
 
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 .SUFFIXES: .out .o .c .cc .cpp .cxx .C .m .y .l .s .S
 
@@ -78,7 +73,6 @@ MAN1=	${MAN}
 .endif
 .endif
 
-.MAIN: all
 all: objwarn ${PROG} ${SCRIPTS} ${FILES}
 .if !defined(NOMAN)
 all: all-man 
diff --git a/share/mk/bsd.sgml.mk b/share/mk/bsd.sgml.mk
index 33548701ccda..1b7a88450b60 100644
--- a/share/mk/bsd.sgml.mk
+++ b/share/mk/bsd.sgml.mk
@@ -50,13 +50,7 @@
 # bsd.obj.mk: clean, cleandir, obj
 #
 
-
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif
+.include <bsd.init.mk>
 
 # FORMATS indicates which output formats will be generated.  See
 # the sgmlfmt(1) man page for a list of valid formats.  
@@ -110,7 +104,6 @@ strip: ${_strip}
 .endif
 
 
-.MAIN:	all
 all:	${_docs}
 
 # If FORMATS is empty, do nothing
diff --git a/share/mk/bsd.subdir.mk b/share/mk/bsd.subdir.mk
index f169f0a806b6..9f2b89000838 100644
--- a/share/mk/bsd.subdir.mk
+++ b/share/mk/bsd.subdir.mk
@@ -29,14 +29,7 @@
 #	obj, objlink, realinstall, regress, tags
 #
 
-.if !target(__initialized__)
-__initialized__:
-.if exists(${.CURDIR}/../Makefile.inc)
-.include "${.CURDIR}/../Makefile.inc"
-.endif
-.endif  
-
-.MAIN: all
+.include <bsd.init.mk>
 
 _SUBDIRUSE: .USE
 	@for entry in ${SUBDIR}; do \
diff --git a/share/mk/sys.mk b/share/mk/sys.mk
index 89ef00c8669c..030c852b3d98 100644
--- a/share/mk/sys.mk
+++ b/share/mk/sys.mk
@@ -259,5 +259,14 @@ __MAKE_CONF?=/etc/make.conf
 .include </etc/make.conf.local>
 .endif
 
+#
+# The build tools are indirected by /usr/bin/objformat which determines the
+# object format from the OBJFORMAT environment variable and if this is not
+# defined, it reads /etc/objformat.
+#
+.if exists(/etc/objformat) && !defined(OBJFORMAT)
+.include "/etc/objformat"
+.endif
 
-.include <bsd.own.mk>
+# Default executable format
+OBJFORMAT?=	elf