diff --git a/scripts/Kbuild.include b/scripts/Kbuild.include
index cce31ee..50cee53 100644
--- a/scripts/Kbuild.include
+++ b/scripts/Kbuild.include
@@ -10,6 +10,7 @@
 space_escape := _-_SPACE_-_
 right_paren := )
 left_paren := (
+pound := \#
 
 ###
 # Name of target with a '.' as filename prefix. foo/bar.o => foo/.bar.o
@@ -322,11 +323,11 @@
 
 # Replace >$< with >$$< to preserve $ when reloading the .cmd file
 # (needed for make)
-# Replace >#< with >\#< to avoid starting a comment in the .cmd file
+# Replace >#< with >$(pound)< to avoid starting a comment in the .cmd file
 # (needed for make)
 # Replace >'< with >'\''< to be able to enclose the whole string in '...'
 # (needed for the shell)
-make-cmd = $(call escsq,$(subst \#,\\\#,$(subst $$,$$$$,$(cmd_$(1)))))
+make-cmd = $(call escsq,$(subst $(pound),$$(pound),$(subst $$,$$$$,$(cmd_$(1)))))
 
 # Find any prerequisites that is newer than target or that does not exist.
 # PHONY targets skipped in both cases.