The null directive performs no action. It consists of a single # on a line of its own.
The null directive should not be confused with the # operator or the character that starts a preprocessor directive.
In the following example, if MINVAL is a defined macro name, no action is performed. If MINVAL is not a defined identifier, it is defined 1.
#ifdef MINVAL # #else #define MINVAL 1 #endif
List of Preprocessor
Directives