The usual trick in such cases is to use a second macro. However, this does not seem to work with GCC (4.5.1 on MacOS X 10.6.4), and a third level of macro is needed:
#define DECLARE(x) _DECLARED_VARIABLE_ ## x ## _LINE_ ## __LINE__
#define DECLARE42(x, line) _DECLARED_VARIABLE_ ## x ## _LINE_ ## line
#define DECLARE41(x, line) DECLARE42(x, line)
#define DECLARE40(x) DECLARE41(x, __LINE__)
int DECLARE(y);
int DECLARE40(c) = 129;
The output of 'gcc -E':
# 1 "magicvars.c"
# 1 "<built-in>"
# 1 "<command-line>"
# 1 "magicvars.c"
int _DECLARED_VARIABLE_y_LINE___LINE__;
int _DECLARED_VARIABLE_c_LINE_8 = 129;
, , .
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, , :
#define DECLARE(x) _DECLARED_VARIABLE_ ## x ## _LINE_ ## __LINE__
#define DECLARE11(x, line) _DECLARED_VARIABLE_ ## x ## _LINE_ ## line
#define DECLARE10(x) DECLARE11(x, __LINE__)
#define DECLARE23(line) _LINE_ ## line
#define DECLARE22(x) _DECLARED_VARIABLE_ ## x
#define DECLARE21(x, line) DECLARE22(x) ## DECLARE23(line)
#define DECLARE20(x) DECLARE21(x, __LINE__)
#define DECLARE32(line) _LINE_ ## line
#define DECLARE31(x, line) _DECLARED_VARIABLE_ ## x ## DECLARE32(line)
#define DECLARE30(x) DECLARE31(x, __LINE__)
#define DECLARE42(x, line) _DECLARED_VARIABLE_ ## x ## _LINE_ ## line
#define DECLARE41(x, line) DECLARE42(x, line)
#define DECLARE40(x) DECLARE41(x, __LINE__)
int DECLARE(y);
int DECLARE10(z) = 12;
int DECLARE20(a) = 37;
int DECLARE30(b) = 91;
int DECLARE40(c) = 129;
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