Question on gnu make

[Ramon Lim]

I was wondering if there was any way through gnumake to recursively search
for a pattern down a directory tree.  For example, I am trying to search for
all files that are txt file (*.txt) down the directory and all its
subdirectories.  I have only been successful in doing one directory at a
time ( $(wildcard C:/test/*.txt)).

Thank you.

Ramon Lim