me.7 is supplied both by groff and here. Don't include both.

share/me/Makefile

@@ -1,5 +1,7 @@
 #	@(#)Makefile	8.2 (Berkeley) 3/27/94
-#	$NetBSD: Makefile,v 1.26 2008/10/25 22:27:36 apb Exp $
+#	$NetBSD: Makefile,v 1.27 2013/02/12 20:46:10 christos Exp $
+
+.include <bsd.prog.mk>
 
 MELIB=	${BINDIR}/me
 #TMLIB=	${BINDIR}/tmac
@@ -7,10 +9,12 @@ MESRCS=	acm.me chars.me deltext.me eqn.me float.me footnote.me \
 	index.me letterhead.me local.me null.me refer.me sh.me \
 	tbl.me thesis.me
 #TMSRCS=	tmac.e
-MAN=	me.7
-CLEANFILES+= ${MESRCS:=.tmp}
 
-.include <bsd.prog.mk>
+.if ${MKGROFF} == "no"
+MAN=	me.7
+.endif
+
+CLEANFILES+= ${MESRCS:=.tmp}
 
 .for M in ${MESRCS}