[Cmake] CMakeLists.txt <-> Makefile

[Yang]

Dear CMake members,

I have a question regarding CMakeLists.txt and Makefile.
It is obvious that I can write my own CMakeLists.txt and
use cmake . to create the Makefile that will be used.

But if I have a Makefile and want to create(write) the 
CMakeLists.txt that corresponding to it (i.e. can later
use cmake . to create this Makefile). Is this possible?

Thanks in advance for any help.

Yours,
Yang