diff --git a/02.variables/.gitignore b/02.variables/.gitignore
new file mode 100644
index 0000000..f96b838
--- /dev/null
+++ b/02.variables/.gitignore
@@ -0,0 +1,4 @@
+/file1
+/file2
+/file3
+/file4
diff --git a/02.variables/Makefile b/02.variables/Makefile
new file mode 100644
index 0000000..a8b5f6f
--- /dev/null
+++ b/02.variables/Makefile
@@ -0,0 +1,24 @@
+# It apparently is a somewhat odd how vairables handle quotes and single quotes
+# there is the whole documentation about differnces of "=" ":=" "?=" .. 
+# http://www.gnu.org/software/make/manual/make.html#Reading-Makefiles
+VAR1="asdas   gu"
+VAR2=asdas  agu
+VAR3=asdas  agu
+# according to https://stackoverflow.com/a/649255/1711186 it is not possible to
+# have newlines being part of a Makefile variable
+VAR4='asdas  \
+agu'
+
+all: file1 file2 file3 file4
+
+file1:
+	echo $(VAR1) > $@
+
+file2:
+	echo $(VAR2) > $@
+
+file3:
+	echo "$(VAR3)" > $@
+
+file4:
+	echo "$(VAR4)" > $@