SMAUG FUSS/Cygwin2.427 Compiler problems

$ ls
Bugfixes.txt  boards    clans    corpses   deity  gods  log     races  system
area          building  classes  councils  doc    i3    player  src    watch

Manager@ams-dell /fuss/smaugfuss/src
$ dir
Makefile    build.c     fight.c    imc.h       mud.h        services.c
act_comm.c  clans.c     grub.c     imccfg.h    mud_comm.c   shops.c
act_info.c  color.c     handler.c  imm_host.c  mud_prog.c   skills.c
act_move.c  color.h     hashstr.c  interp.c    planes.c     special.c
act_obj.c   comm.c      i3.c       magic.c     planes.h     startup
act_wiz.c   comments.c  i3.h       makeobjs.c  player.c     tables.c
ban.c       const.c     i3cfg.h    mapout.c    polymorph.c  track.c
bet.h       db.c        ident.c    misc.c      reset.c      update.c
boards.c    deity.c     imc.c      mpxset.c    save.c

Manager@ams-dell /fuss/smaugfuss/src
$ make clean
rm -f *.o smaug.exe *~

Manager@ams-dell /fuss/smaugfuss/src
$ make
make -s smaug
  Compiling o/imc.o....
Assembler messages:
FATAL: can't create o/imc.o: No such file or directory
make[1]: *** [o/imc.o] Error 1
make: *** [all] Error 2

Manager@ams-dell /fuss/smaugfuss/src
$

CC      = gcc
#PROF    = -p
NOCRYPT =

#Uncomment to compile in Cygwin
CYGWIN = -DCYGWIN

# Uncomment the two lines below if compiling on a Solaris box
#SOLARIS_FLAG = -Dsun -DSYSV
#SOLARIS_LINK = -lnsl -lsocket

#Uncomment the line below if you are getting undefined crypt errors
NEED_CRYPT = -lcrypt

#Intermud-3 - Comment out to disable I3 support in your code
I3 = 1

#IMC2 - Comment out to disable IMC2 support
IMC = 1

#Uncomment the line below if you want a performance increase though beware
#your core files may not be as much of a benefit if you do.
#OPT_FLAG = -finline-functions -funroll-loops -fdefer-pop -fstrength-reduce

C_FLAGS = $(OPT_FLAG) -O -g2 -Wall $(PROF) $(NOCRYPT) $(SOLARIS_FLAG)
L_FLAGS = $(OPT_FLAG) $(PROF) $(SOLARIS_LINK) $(NEED_CRYPT)

C_FILES = act_comm.c act_info.c act_move.c act_obj.c act_wiz.c boards.c \
          build.c clans.c color.c comm.c comments.c const.c db.c deity.c fight.c \
          handler.c hashstr.c ident.c interp.c magic.c makeobjs.c \
          mapout.c misc.c mpxset.c mud_comm.c mud_prog.c player.c polymorph.c \
          reset.c save.c shops.c skills.c special.c tables.c \
          track.c update.c grub.c ban.c services.c planes.c \
          imm_host.c

ifdef I3
   C_FILES := i3.c $(C_FILES)
   C_FLAGS := $(C_FLAGS) -DI3 -DI3SMAUG
endif

ifdef IMC
   C_FILES := imc.c $(C_FILES)
   C_FLAGS := $(C_FLAGS) -DIMC -DIMCSMAUG
endif

O_FILES := $(patsubst %.c,o/%.o,$(C_FILES))

H_FILES = $(wildcard *.h) 

all:
	$(MAKE) -s smaug

ifdef CYGWIN
smaug: $(O_FILES)
	rm -f smaug.exe
	$(CC) -o smaug.exe $(O_FILES) $(L_FLAGS)
	echo "Done compiling mud.";
	chmod g+w smaug.exe
	chmod a+x smaug.exe
	chmod g+w $(O_FILES)

clean:
	rm -f *.o smaug.exe *~
else
smaug: $(O_FILES)
	rm -f smaug
	$(CC) -o smaug $(O_FILES) $(L_FLAGS)
	echo "Done compiling mud.";
	chmod g+w smaug
	chmod a+x smaug
	chmod g+w $(O_FILES)

clean:
	rm -f o/*.o smaug *~
endif

o/%.o: %.c
	echo "  Compiling $@....";
	$(CC) -c $(C_FLAGS) $< -o $@

.c.o: mud.h
	$(CC) -c $(C_FLAGS) $<

tar: dist/system/REQUESTS: Cannot mkfifo: Function not implemented