noinst_LIBRARIES = libtest.a

if COND1
SOURCEVAR1 = 
SOURCEVAR2 = habla.cpp espanol.cpp
else
SOURCEVAR1 = dummy.cpp
SOURCEVAR2 =
endif

if COND2
TESTSOURCES = $(SOURCEVAR1)
else
TESTSOURCES = $(SOURCEVAR2)
endif

libtest_a_SOURCES = $(TESTSOURCES)