> DISTNAME=               suse_nessus3-${SUSE_VERSION}

Don't use SUSE_VERSION here I expect. Is that the download name?

Maybe just use:
DISTNAME=	Nessus-3.0.4-suse10.0.i586.rpm

Also maybe set PKGNAME to be nessus3-bin-3.0.4 and version.

Use "-bin" as part of the PKGNAME as that is common practice in pkgsrc for 
packages coming from "binaries" and not built from source.

> #PKGREVISION=           1
> CATEGORIES=             cox

Change to "security"

> MASTER_SITES=           ${MASTER_SITE_SUSE100}
> DISTFILES=              ${RPMFILES}

I don't think you need the DISTFILES here. And the do the MASTER_SITES for 
correct place.

> MAINTAINER=             jake.kupersmith@cox.com
> HOMEPAGE=               http://frylock/

Put the upstream's webpage there.

> COMMENT=                Linux compatibility package for Nessus3

Change to:

COMMENT=	The Nessus Network Security Scanner (Linux binary)

> .if exists(Makefile.${MACHINE_ARCH})
> .include "Makefile.${MACHINE_ARCH}"
> .endif

Maybe just include that Makefile.i386 in the main Makefile.

> .include "../../emulators/suse100_linux/Makefile.common"

I don't believe that is needed.

Instead of using suse* packages as examples, use some *-bin packages for 
examples.