Problems with data files

[Ganesh Kundapur]

Hi,
  My directory structure is
  Game
   - Makefile.am
   - src
     - Makefile.am
   - inc
   - data
     <some files>
     - audio
    - Makefile.am

Toplevel Makefile.am contains
   datadir = /usr/share/game/data

   SUBDIRS = src data

data/Makefile.am
-------------------------
SUBDIRS = audio

gamedir = $(datadir)

game_DATA = gamedata.dat

EXTRA_DIST = $(game_DATA)

data/audio/Makefile.am
----------------------------------
audiodir = $(datadir)/audio

audio_DATA = music.wav

EXTRA_DIST = $(audio_DATA)

When i configure, Makefile will be created under src, data directories but
not under data/audio directory. Makefile wont be created even if i put a
entry under SUBDIRS
in toplevel Makefile.am as
game/Makefile.am
---------------------------
datadir = /usr/share/game/data

SUBDIR = src \
                data \
                data/audio

and when i run make, i'm getting the fallowing errors due to absence of the
Makefile under data/audio directory
--
make[1]: Entering directory '/home/kundapur/game/data'
Making all in ./data
make[2]: Leaving directory '/home/kundapur/game/data'
Making all in ./audio
make[2]: Entering directory '/home/kundapur/game/data/audio'
make[2]: *** No rule to make target 'all'. stop
.....
---
Please some body let me know why Makefile is not created under data/audio
directory. Even if i create some temp directory under data, there also
Makefile wont be created.
Is there any other way to process data files?

/Ganesh