diff --git a/harbour/ChangeLog b/harbour/ChangeLog
index 956cfa2f72..9b35871bba 100644
--- a/harbour/ChangeLog
+++ b/harbour/ChangeLog
@@ -17,6 +17,22 @@
    past entries belonging to author(s): Viktor Szakats.
 */
 
+2009-08-10 14:22 UTC+0200 Viktor Szakats (harbour.01 syenar.hu)
+  * tests/hbpptest/Makefile
+  * tests/Makefile
+  * tests/multifnc/Makefile
+  * Makefile
+  * external/Makefile
+  * source/Makefile
+  * utils/hbformat/Makefile
+  * utils/hbmk2/Makefile
+  * utils/hbtest/Makefile
+  * utils/hbi18n/Makefile
+  * utils/Makefile
+  * utils/hbrun/Makefile
+    % Started replacing TABs with spaces in simple variable assigments.
+      TABs are only required when specifiying a rule command.
+
 2009-08-10 12:04 UTC+0200 Viktor Szakats (harbour.01 syenar.hu)
   * utils/hbmk2/hbmk2.prg
     ! Added missing core gt names from GUI/non-GUI detection code.
diff --git a/harbour/Makefile b/harbour/Makefile
index 51ad89ac25..6894a6e142 100644
--- a/harbour/Makefile
+++ b/harbour/Makefile
@@ -7,7 +7,7 @@ ROOT := ./
 ifeq ($(HB_HOST_BUILD),yes)
 
 DIRS := \
-	source \
+   source \
 
 else
 
@@ -18,12 +18,12 @@ else
 endif
 
 DIRS := \
-	doc \
-	include \
-	source \
-	$(HB_UTIL_DIR) \
-	contrib{source} \
-	external \
+   doc \
+   include \
+   source \
+   $(HB_UTIL_DIR) \
+   contrib{source} \
+   external \
 
 endif
 
diff --git a/harbour/external/Makefile b/harbour/external/Makefile
index b27144408f..602853e90b 100644
--- a/harbour/external/Makefile
+++ b/harbour/external/Makefile
@@ -8,9 +8,9 @@ ifeq ($(HB_EXTERNALLIBS),)
 
 # standalone contribs
 DIRS := \
-	libhpdf \
-	libpng \
-	sqlite3 \
+   libhpdf \
+   libpng \
+   sqlite3 \
 
 else
 
diff --git a/harbour/source/Makefile b/harbour/source/Makefile
index 615bffbc2f..2986ad3fd0 100644
--- a/harbour/source/Makefile
+++ b/harbour/source/Makefile
@@ -7,11 +7,11 @@ ROOT := ../
 ifeq ($(HB_HOST_BUILD),yes)
 
 DIRS := \
-	common \
-	nortl \
-	pp{common,nortl} \
-	compiler{pp} \
-	main{compiler} \
+   common \
+   nortl \
+   pp{common,nortl} \
+   compiler{pp} \
+   main{compiler} \
 
 else
 
@@ -24,21 +24,21 @@ else
 endif
 
 DIRS := \
-	common \
-	nortl \
-	pp{common,nortl} \
-	compiler{pp} \
-	$(HB_COMP_DIR) \
-	rtl$(HB_COMP_REF) \
-	vm$(HB_COMP_REF) \
-	macro \
-	codepage \
-	lang \
-	rdd$(HB_COMP_REF) \
-	hbextern$(HB_COMP_REF) \
-	hbpcre \
-	hbzlib \
-	debug$(HB_COMP_REF) \
+   common \
+   nortl \
+   pp{common,nortl} \
+   compiler{pp} \
+   $(HB_COMP_DIR) \
+   rtl$(HB_COMP_REF) \
+   vm$(HB_COMP_REF) \
+   macro \
+   codepage \
+   lang \
+   rdd$(HB_COMP_REF) \
+   hbextern$(HB_COMP_REF) \
+   hbpcre \
+   hbzlib \
+   debug$(HB_COMP_REF) \
 
 endif
 
diff --git a/harbour/tests/Makefile b/harbour/tests/Makefile
index be2dd58532..3b10d7fffb 100644
--- a/harbour/tests/Makefile
+++ b/harbour/tests/Makefile
@@ -9,17 +9,17 @@ endif
 ROOT := ../
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbpp \
-	hbcommon \
-	hbpcre \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbpp \
+   hbcommon \
+   hbpcre \
 
 ifeq ($(PM),)
    PM := $(pm)
@@ -28,177 +28,177 @@ endif
 ifeq ($(PM),) # PM not defined = build all files
 
 PRG_SOURCES := \
-	ac_test.prg \
-	adirtest.prg \
-	ainstest.prg \
-	and_or.prg \
-	array16.prg \
-	arrayidx.prg \
-	arrays.prg \
-	arreval.prg \
-	arrindex.prg \
-	atest.prg \
-	begin.prg \
-	box.prg \
-	boxtest.prg \
-	byref.prg \
-	calling.prg \
-	cdow.prg \
-	clasname.prg \
-	classch.prg \
-	classes.prg \
-	clsdata.prg \
-	cmphello.prg \
-	codebl.prg \
-	codebloc.prg \
-	comments.prg \
-	curdirt.prg \
-	cursrtst.prg \
-	dates.prg \
-	dates2.prg \
-	dates3.prg \
-	db_brows.prg \
-	dbevalts.prg \
-	delimtst.prg \
-	devtest.prg \
-	dirtest.prg \
-	disptest.prg \
-	docase.prg \
-	dosshell.prg \
-	dynsym.prg \
-	exittest.prg \
-	fib.prg \
-	fornext.prg \
-	fortest.prg \
-	fsplit.prg \
-	hello.prg \
-	ifelse.prg \
-	ifinline.prg \
-	initexit.prg \
-	inkeytst.prg \
-	inline.prg \
-	iotest.prg \
-	iotest2.prg \
-	langapi.prg \
-	lnlenli2.prg \
-	longdev.prg \
-	longstr.prg \
-	longstr2.prg \
-	memfile.prg \
-	memory.prg \
-	memvar.prg \
-	menutest.prg \
-	mousetst.prg \
-	multiarg.prg \
-	nums.prg \
-	objects.prg \
-	omacro.prg \
-	onidle.prg \
-	os.prg \
-	output.prg \
-	overload.prg \
-	parexpr.prg \
-	parseini.prg \
-	passref.prg \
-	procline.prg \
-	procname.prg \
-	readhrb.prg \
-	recursiv.prg \
-	returns.prg \
-	rto_get.prg \
-	rto_tb.prg \
-	round.prg \
-	say.prg \
-	scroll.prg \
-	sdf_test.prg \
-	seconds.prg \
-	server.prg \
-	setkeys.prg \
-	set_num.prg \
-	set_test.prg \
-	sound.prg \
-	statinit.prg \
-	statfun.prg \
-	statics.prg \
-	strdelim.prg \
-	symbolt.prg \
-	t1.prg \
-	test_all.prg \
-	testbrdb.prg \
-	testbrw.prg \
-	testcdx.prg \
-	testcgi.prg \
-	testdbf.prg \
-	testdecl.prg \
-	testerro.prg \
-	testfor.prg \
-	testhtml.prg \
-	testhrb.prg \
-	testid.prg \
-	testinc.prg \
-	testmem.prg \
-	testntx.prg \
-	testpre.prg \
-	testprof.prg \
-	testrdd.prg \
-	testread.prg \
-	teststr.prg \
-	testvars.prg \
-	testwarn.prg \
-	tstalias.prg \
-	tstasort.prg \
-	tstcolor.prg \
-	tstdbi.prg \
-	tstdspac.prg \
-	varparam.prg \
-	version.prg \
-	vmasort.prg \
-	while.prg \
-	newrdd.prg \
-	brwpos.prg \
+   ac_test.prg \
+   adirtest.prg \
+   ainstest.prg \
+   and_or.prg \
+   array16.prg \
+   arrayidx.prg \
+   arrays.prg \
+   arreval.prg \
+   arrindex.prg \
+   atest.prg \
+   begin.prg \
+   box.prg \
+   boxtest.prg \
+   byref.prg \
+   calling.prg \
+   cdow.prg \
+   clasname.prg \
+   classch.prg \
+   classes.prg \
+   clsdata.prg \
+   cmphello.prg \
+   codebl.prg \
+   codebloc.prg \
+   comments.prg \
+   curdirt.prg \
+   cursrtst.prg \
+   dates.prg \
+   dates2.prg \
+   dates3.prg \
+   db_brows.prg \
+   dbevalts.prg \
+   delimtst.prg \
+   devtest.prg \
+   dirtest.prg \
+   disptest.prg \
+   docase.prg \
+   dosshell.prg \
+   dynsym.prg \
+   exittest.prg \
+   fib.prg \
+   fornext.prg \
+   fortest.prg \
+   fsplit.prg \
+   hello.prg \
+   ifelse.prg \
+   ifinline.prg \
+   initexit.prg \
+   inkeytst.prg \
+   inline.prg \
+   iotest.prg \
+   iotest2.prg \
+   langapi.prg \
+   lnlenli2.prg \
+   longdev.prg \
+   longstr.prg \
+   longstr2.prg \
+   memfile.prg \
+   memory.prg \
+   memvar.prg \
+   menutest.prg \
+   mousetst.prg \
+   multiarg.prg \
+   nums.prg \
+   objects.prg \
+   omacro.prg \
+   onidle.prg \
+   os.prg \
+   output.prg \
+   overload.prg \
+   parexpr.prg \
+   parseini.prg \
+   passref.prg \
+   procline.prg \
+   procname.prg \
+   readhrb.prg \
+   recursiv.prg \
+   returns.prg \
+   rto_get.prg \
+   rto_tb.prg \
+   round.prg \
+   say.prg \
+   scroll.prg \
+   sdf_test.prg \
+   seconds.prg \
+   server.prg \
+   setkeys.prg \
+   set_num.prg \
+   set_test.prg \
+   sound.prg \
+   statinit.prg \
+   statfun.prg \
+   statics.prg \
+   strdelim.prg \
+   symbolt.prg \
+   t1.prg \
+   test_all.prg \
+   testbrdb.prg \
+   testbrw.prg \
+   testcdx.prg \
+   testcgi.prg \
+   testdbf.prg \
+   testdecl.prg \
+   testerro.prg \
+   testfor.prg \
+   testhtml.prg \
+   testhrb.prg \
+   testid.prg \
+   testinc.prg \
+   testmem.prg \
+   testntx.prg \
+   testpre.prg \
+   testprof.prg \
+   testrdd.prg \
+   testread.prg \
+   teststr.prg \
+   testvars.prg \
+   testwarn.prg \
+   tstalias.prg \
+   tstasort.prg \
+   tstcolor.prg \
+   tstdbi.prg \
+   tstdspac.prg \
+   varparam.prg \
+   version.prg \
+   vmasort.prg \
+   while.prg \
+   newrdd.prg \
+   brwpos.prg \
 
 PRG_HEADERS := \
-	db_brows.ch \
-	cgi.ch \
-	keywords.ch \
-	test.ch \
+   db_brows.ch \
+   cgi.ch \
+   keywords.ch \
+   test.ch \
 
 BAD_PRG_SOURCES := \
-	alias.prg \
-	clasinit.prg \
-	dates4.prg \
-	debugtst.prg \
-	dupvars.prg \
-	dynobj.prg \
-	extend1.prg \
-	exthrb.prg \
-	funcarr.prg \
-	inherit.prg \
-	inifiles.prg \
-	keywords.prg \
-	linecont.prg \
-	lnlenli1.prg \
-	mathtest.prg \
-	objarr.prg \
-	objasign.prg \
-	rtfclass.prg \
-	statics1.prg \
-	statics2.prg \
-	stripem.prg \
-	test.prg \
-	test10.prg \
-	testgt.prg \
-	testpp.prg \
-	testtok.prg \
-	tstprag.prg \
-	vec1.prg \
+   alias.prg \
+   clasinit.prg \
+   dates4.prg \
+   debugtst.prg \
+   dupvars.prg \
+   dynobj.prg \
+   extend1.prg \
+   exthrb.prg \
+   funcarr.prg \
+   inherit.prg \
+   inifiles.prg \
+   keywords.prg \
+   linecont.prg \
+   lnlenli1.prg \
+   mathtest.prg \
+   objarr.prg \
+   objasign.prg \
+   rtfclass.prg \
+   statics1.prg \
+   statics2.prg \
+   stripem.prg \
+   test.prg \
+   test10.prg \
+   testgt.prg \
+   testpp.prg \
+   testtok.prg \
+   tstprag.prg \
+   vec1.prg \
 
 C_SOURCES := \
 
 C_HEADERS := \
 
 BAD_C_SOURCES := \
-	extend2.c \
+   extend2.c \
 
 include $(TOP)$(ROOT)config/test.cf
 
diff --git a/harbour/tests/hbpptest/Makefile b/harbour/tests/hbpptest/Makefile
index b9398fd617..99ee9e106e 100644
--- a/harbour/tests/hbpptest/Makefile
+++ b/harbour/tests/hbpptest/Makefile
@@ -9,20 +9,20 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbpptest.prg \
+   hbpptest.prg \
 
 PRG_MAIN := hbpptest.prg
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbpp \
-	hbcommon \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbpp \
+   hbcommon \
 
 include $(TOP)$(ROOT)config/bin.cf
diff --git a/harbour/tests/multifnc/Makefile b/harbour/tests/multifnc/Makefile
index 31e40b9fd4..30c226b177 100644
--- a/harbour/tests/multifnc/Makefile
+++ b/harbour/tests/multifnc/Makefile
@@ -19,23 +19,23 @@ endif
 endif
 
 PRG_SOURCES := \
-	t0.prg \
-	t1.prg \
-	t2.prg \
+   t0.prg \
+   t1.prg \
+   t2.prg \
 
 PRG_MAIN := t0.prg
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbcpage \
-	hbrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbpp \
-	hbcommon \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbcpage \
+   hbrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbpp \
+   hbcommon \
 
 include $(TOP)$(ROOT)config/bin.cf
diff --git a/harbour/utils/Makefile b/harbour/utils/Makefile
index d1ac37a8ca..c01872a2f2 100644
--- a/harbour/utils/Makefile
+++ b/harbour/utils/Makefile
@@ -5,11 +5,11 @@
 ROOT := ../
 
 DIRS := \
-	hbrun \
-	hbmk2 \
-	hbi18n \
-	hbtest \
-	hbformat \
-	$(HB_UTILS) \
+   hbrun \
+   hbmk2 \
+   hbi18n \
+   hbtest \
+   hbformat \
+   $(HB_UTILS) \
 
 include $(ROOT)config/dir.cf
diff --git a/harbour/utils/hbformat/Makefile b/harbour/utils/hbformat/Makefile
index 6413516e4b..6f28a3ad71 100644
--- a/harbour/utils/hbformat/Makefile
+++ b/harbour/utils/hbformat/Makefile
@@ -9,25 +9,25 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbformat.prg \
+   hbformat.prg \
 
 C_SOURCES := \
-	hbformac.c \
+   hbformac.c \
 
 PRG_MAIN := hbformat.prg
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbcpage \
-	hbnulrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbcommon \
-	hbpp \
-	hbcplr \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbcpage \
+   hbnulrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbcommon \
+   hbpp \
+   hbcplr \
 
 include $(TOP)$(ROOT)config/bin.cf
diff --git a/harbour/utils/hbi18n/Makefile b/harbour/utils/hbi18n/Makefile
index 57bec81fe7..567fab8e99 100644
--- a/harbour/utils/hbi18n/Makefile
+++ b/harbour/utils/hbi18n/Makefile
@@ -9,20 +9,20 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbi18n.prg \
+   hbi18n.prg \
 
 PRG_MAIN := hbi18n.prg
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbcpage \
-	hbnulrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbcommon \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbcpage \
+   hbnulrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbcommon \
 
 include $(TOP)$(ROOT)config/bin.cf
diff --git a/harbour/utils/hbmk2/Makefile b/harbour/utils/hbmk2/Makefile
index 12b43267f3..1a8ea308c8 100644
--- a/harbour/utils/hbmk2/Makefile
+++ b/harbour/utils/hbmk2/Makefile
@@ -9,22 +9,22 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbmk2.prg \
+   hbmk2.prg \
 
 PRG_MAIN := hbmk2.prg
 
 LIBS := \
-	hbdebug \
-	hbvmmt \
-	hbrtl \
-	hblang \
-	hbcpage \
-	hbnulrdd \
-	hbrtl \
-	hbvmmt \
-	hbmacro \
-	hbcplr \
-	hbpp \
-	hbcommon \
+   hbdebug \
+   hbvmmt \
+   hbrtl \
+   hblang \
+   hbcpage \
+   hbnulrdd \
+   hbrtl \
+   hbvmmt \
+   hbmacro \
+   hbcplr \
+   hbpp \
+   hbcommon \
 
 include $(TOP)$(ROOT)config/bin.cf
diff --git a/harbour/utils/hbrun/Makefile b/harbour/utils/hbrun/Makefile
index 5a42595170..984dbebda7 100644
--- a/harbour/utils/hbrun/Makefile
+++ b/harbour/utils/hbrun/Makefile
@@ -9,24 +9,24 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbrun.prg \
+   hbrun.prg \
 
 PRG_MAIN := hbrun.prg
 
 LIBS := \
-	hbextern \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbcpage \
-	hbrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbcplr \
-	hbpp \
-	hbcommon \
+   hbextern \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbcpage \
+   hbrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbcplr \
+   hbpp \
+   hbcommon \
 
 ifeq ($(findstring -DHB_PCRE_REGEX, $(HB_USER_CFLAGS)),)
 ifeq ($(findstring -DHB_POSIX_REGEX, $(HB_USER_CFLAGS)),)
diff --git a/harbour/utils/hbtest/Makefile b/harbour/utils/hbtest/Makefile
index 5df1e7bafa..0552875b4c 100644
--- a/harbour/utils/hbtest/Makefile
+++ b/harbour/utils/hbtest/Makefile
@@ -9,36 +9,36 @@ endif
 ROOT := ../../
 
 PRG_SOURCES := \
-	hbtest.prg \
-	rt_array.prg \
-	rt_date.prg \
-	rt_file.prg \
-	rt_hvm.prg \
-	rt_hvma.prg \
-	rt_math.prg \
-	rt_misc.prg \
-	rt_mt.prg \
-	rt_str.prg \
-	rt_stra.prg \
-	rt_trans.prg \
-	rt_class.prg \
+   hbtest.prg \
+   rt_array.prg \
+   rt_date.prg \
+   rt_file.prg \
+   rt_hvm.prg \
+   rt_hvma.prg \
+   rt_math.prg \
+   rt_misc.prg \
+   rt_mt.prg \
+   rt_str.prg \
+   rt_stra.prg \
+   rt_trans.prg \
+   rt_class.prg \
 
 C_SOURCES := \
-	rt_miscc.c \
+   rt_miscc.c \
 
 PRG_MAIN := hbtest.prg
 
 LIBS := \
-	hbdebug \
-	hbvm \
-	hbrtl \
-	hblang \
-	hbrdd \
-	hbrtl \
-	hbvm \
-	hbmacro \
-	hbpp \
-	hbcommon \
+   hbdebug \
+   hbvm \
+   hbrtl \
+   hblang \
+   hbrdd \
+   hbrtl \
+   hbvm \
+   hbmacro \
+   hbpp \
+   hbcommon \
 
 HB_USER_PRGFLAGS += -l-