On Sat, 23 Jan 2010 13:51:16 -0600 (CST), Satish Balay <balay at mcs.anl.gov> 
wrote:
> Note 3.10 of the Fortran 2003 standard describes a way to write
> Fortran include files so that they can be used with either free form
> or fixed form source.

Perfect.  The draft of the standard can be downloaded here (the real
thing costs money).

  http://j3-fortran.org/doc/2003_Committee_Draft/ISO_IEC_1539-1.pdf

Jed

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