6.7.7.21 -M

Tell the preprocessor to output a rule suitable for make describing the dependencies of each object file. For each source file, the preprocessor outputs one make-rule whose target is the object file name for that source file and whose dependencies are all the #include header files it uses. This rule may be a single line or may be continued with \-newline if it is long. The list of rules is printed on standard output instead of the preprocessed C/C++ program.

-M implies -E (see 6.7.2 Options for Controlling the Kind of Output).