Something

#!/usr/local/bin/php
<?php
$handle = @fopen("Newports", "r");
if ($handle) {
   while (!feof($handle)) {
       $buffer = fgets($handle, 4096);
        $newmake = $buffer . "Makefile";
        echo $newmake . "\n";
        $make = @fopen($newmake, "r");
        if ($make) {
           while (!feof($make)) {
               $makelines .= fgets($make, 4096);
           }
        }

        echo $makelines;
        echo "---------------------------------------\n";
   }
   fclose($handle);
}
?>

output:
---------------------------------------
/usr/ports/www/sqstat/
Makefile
---------------------------------------

should read /usr/ports/www/sqstat/Makefile