#n
# filename: incl.sed
# Comments supported by GNU sed or ssed. Leading '#n' should
# be on line 1, columns 1-2 of the line.
/<!--#include file="/ {  # For each "include file" command,
  =;                     #   print the line number
  s/^[^"]*"/{r /;        #   change pattern to 'r{ '
  s/".*//p;              #   delete rest to EOL, print
                         #   and a(ppend) a delete command
  a\
  d;}
}
#---end of sed script---

# 2006-06-08: stolen from:
# http://www.student.northpark.edu/pemente/sed/sedfaq4.html

# Basic:
# sed -nf incl.sed source | sed 'N;N;s/\n//' >temp.sed
# sed -f temp.sed source >target
# rm temp.sed

# GNU sed / ssed:
# sed -nf incl.sed source | sed 'N;N;s/\n//' | sed -f - source >target