need MAKE help

[Robert Soukop]

I've been using cygwin B20 and make 3.77 for the 
past while and most of the features I have needed have worked for MAKE, except 
for ifeq and ifneq (which I really need), and assigning values to 
variables.  I recently started using Cygwin 1.1.1 and cannot get make to 
work at all.  Is there any setup necessary to make this work.  The 
problem I am having is that - first of all, I can't include any files.  
Second, if I don't include any files, i get the error - 'needed by foo.  
Stop.arget'. Thanks - Rob ÂÂ