You're right that it's /bin/sh, but, since it could be (and is, in some cases) bash, it's not quite right to call it "not bash", either. I'll grant that the di

You're right that it's /bin/sh, but, since it could be (and is, in some cases) bash, it's not quite right to call it "not bash", either. I'll grant that the distinction is important, though, in the face of the history of #!/bin/sh Linux scripts with bashisms breaking upon the Debian/Ubuntu switch to dash. Even if you're on a system where /bin/sh is bash, it's safest to set SHELL in your GNU makefiles to bash explicitly, if that's what you you're writing in.