The ! command is not portable.

Makefile.in

@@ -38,7 +38,7 @@ include $(top_srcdir)/build/program.mk
 install-sapi:
 	@$(LIBTOOL) --silent --mode=install cp libphp4.la $(phptempdir)/libphp4.la >/dev/null 2>&1
 	-@$(mkinstalldirs) $(bindir)
-	-@if ! test -r $(phptempdir)/libphp4.$(SHLIB_SUFFIX_NAME); then \
+	-@if test ! -r $(phptempdir)/libphp4.$(SHLIB_SUFFIX_NAME); then \
 		for i in 0.0.0 0.0 0; do \
 			if test -r $(phptempdir)/libphp4.$(SHLIB_SUFFIX_NAME).$$i; then \
 				$(LN_S) $(phptempdir)/libphp4.$(SHLIB_SUFFIX_NAME).$$i $(phptempdir)/libphp4.$(SHLIB_SUFFIX_NAME); \

sapi/apache/config.m4

@@ -20,7 +20,9 @@ AC_ARG_WITH(apxs,
 		AC_EXPAND_PATH($withval, APXS)
 	fi
 
-    if ! $APXS -q CFLAGS >/dev/null 2>&1; then
+    if $APXS -q CFLAGS >/dev/null 2>&1; then
+      :
+    else
       AC_MSG_RESULT()
       $APXS
       AC_MSG_ERROR([Sorry, I cannot run apxs. Either you need to install Perl or you need to pass the absolute path of apxs by using --with-apxs=/absolute/path/to/apxs])