I've been trying to compile some asm files and mingw32-make 3.80, 3.81 and even the latest snapshot seem to be buggy when in my project i have files with .S extension.
I think that .s is an ASM code file that doesn't support pre processor and .S an ASM that supports it. Having this for base I create a file named main.S file and a simple Makefile like this:
CFLAGS = -Wall
CXXFLAGS = $(CFLAGS)
ASFLAGS = $(CFLAGS)
with the faulty versions 3.80, 3.81 and snapshot, I get an error on GCC trying to assemble main.s (make fails to identify the right case) which fails because my main.S uses some preprocessing directives. 3.71 works fine and identifies as main.S and compiles ok!
To sum up:
mingw32-make 3.8x assumes all files .S are .s which leads to compilation errors
mingw32-make 3.79 was good with it!