Make Software (株式会社メイクソフトウェア Meiku Sofutowea) is a Japanese game developer. While the company still exists today, they stopped making video games at the end of the year 2000.
Make Software didn't start making NES games until the 90's. Interestingly, Capcom and Nichibutsu stopped using their own sound engines around this time so they could use the Make Software sound driver. The reason for this is unknown, but it is suspected it is because the sound engine was either MIDI or an easier to work with MML format. Apparently the revised Make Software driver was easier to program, than the main Nichibutsu driver by using less of the memory capabilities. It is unknown who programmed the sound driver, but due to the credits in F1 Circus and Terra Cresta II, it was probably made by Akihiro Akamatsu.