I was able to build SuperLU and run the examples with ACML. You did not specify anything about your enviroment, so I describe what works for a 64-bit SuSE linux with GCC/GFORTRAN 4.3.1 installed.
I started with the make.linux file found in MAKE_INC. I used this to overwrite the default make.inc, which is meant for use with PowerPC processors.
I then change a few lines, starting with using gfortran instead of g77 in the definition of FORTRAN. For LOADOPTS, I add -lgfortran
The BLASLIB line should point to the acml, for instance:
BLASLIB = /opt/acml4.2.0/gfortran64/lib/libacml.a
Finally, the CDEFS defaults to -DAdd__ (two underscores). Change this to -DAdd_ (only one underscore). I did not define anything for MATLAB.
Aside from changing the location of SuperLUroot, those are the only makefile changes. I did have to modify SRC/superlu_timer.c since the times() system routine did not work for my SuSE install. I just reused a few lines of code from the body of the HPL_ptimer_walltime routine found in the HPL benchmarks.
Then I was able to build, and run the examples.