I think kdebase3 needs this change:

RCS file: /cvsroot/pkgsrc/x11/kdebase3/Makefile,v
retrieving revision 1.59
diff -u -r1.59 Makefile
--- Makefile    13 Oct 2004 11:54:11 -0000      1.59
+++ Makefile    15 Oct 2004 09:01:28 -0000
@@ -81,6 +81,8 @@
  .include "../../net/samba/buildlink3.mk"
  LIBS+=                 -L${BUILDLINK_PREFIX.samba}/lib/samba 
-Wl,-R${BUILDLINK_PREFIX.samba}/lib/samba
  PLIST_SUBST+=          HAVE_SMB=""
+.else
+PLIST_SUBST+=          HAVE_SMB="@comment "
  .endif

  ICONDIR=               share/kde/icons


or else creating a pkg fails with:

pkg_create: can't stat `/usr/pkg/${HAVE_SMB}lib/kde3/kio_smb.la'
pkg_create: can't stat `/usr/pkg/${HAVE_SMB}share/kde/apps/konqueror/dirtree/rem
ote/smb-network.desktop'
pkg_create: can't stat `/usr/pkg/${HAVE_SMB}share/kde/mimelnk/application/x-smb-
server.desktop'
pkg_create: can't stat `/usr/pkg/${HAVE_SMB}share/kde/mimelnk/application/x-smb-
workgroup.desktop'
pkg_create: can't stat `/usr/pkg/${HAVE_SMB}share/kde/services/smb.protocol'
tar: Unable to access ${HAVE_SMB}lib/kde3/kio_smb.la (No such file or directory)
tar: Unable to access ${HAVE_SMB}share/kde/apps/konqueror/dirtree/remote/smb-net
work.desktop (No such file or directory)
tar: Unable to access ${HAVE_SMB}share/kde/mimelnk/application/x-smb-server.desk
top (No such file or directory)
tar: Unable to access ${HAVE_SMB}share/kde/mimelnk/application/x-smb-workgroup.d
esktop (No such file or directory)
tar: Unable to access ${HAVE_SMB}share/kde/services/smb.protocol (No such file o
r directory)
tar: WARNING! These file names were not selected:
${HAVE_SMB}lib/kde3/kio_smb.la
${HAVE_SMB}share/kde/apps/konqueror/dirtree/remote/smb-network.desktop
${HAVE_SMB}share/kde/mimelnk/application/x-smb-server.desktop
${HAVE_SMB}share/kde/mimelnk/application/x-smb-workgroup.desktop
${HAVE_SMB}share/kde/services/smb.protocol
pkg_create: tar command failed with code 256
*** Error code 1

Stop.
make: stopped in /usr/pkgsrc/x11/kdebase3

(unless samba is used.)

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