\def\newif#1{%
  \count@\escapechar \escapechar\m@ne
    \let#1\iffalse
    \@if#1\iftrue
    \@if#1\iffalse
  \escapechar\count@}
\def\@if#1#2{%
  \expandafter\def\csname\expandafter\@gobbletwo\string#1%
                    \expandafter\@gobbletwo\string#2\endcsname
                       {\let#1#2}}