These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.06 s (backtrack: 0/20).

[ebuild  N     ] x11-misc/makedepend-1.0.10::gentoo  148 KiB
[ebuild  N     ] app-cdr/cdrtools-3.02_alpha09-r5::gentoo  USE="acl filecaps nls unicode -caps (-selinux)" 2107 KiB
[ebuild  N     ] app-cdr/cdrdao-1.2.6::gentoo  USE="-encode -mad -vorbis" 836 KiB

Total: 3 packages (3 new), Size of downloads: 3090 KiB