[Dev-C++] Help me make my own Makefile?

[Maya <Esc...@ne...>]

I know, I know, this is way out of topic. If it wasn't for the fact that 
I am compiling a FLTK program, it would be completely out of line to ask 
this question here. I hope I am not offending anyone.
But just in case. I am so very sorry if I caused you any discomfort, but 
if you direct me to the right group I will not bother you again.
OK, now that the protocol is out of the way, her is my problem. First! 
some info:
compiler =  g++ 3.3.1
target     =  i686-pc-cywing
FLTK -v = 1.4.x
 
Now, here is the Makefile:
# WIMM's Makefile
# Compiler
CPP      = g++.exe
WINDRES  = windres.exe
RES      = wimm_private.res
 
#Flags
CPPFLAGS = -Wctor-dtor-privacy

#Excecutable name
BIN      = WIMM.exe

LINKOBJ  = main.o $(RES)

#Objects to be created
OBJ      = main.o $(RES)
 
#Libraries to be included
LIBS     =  -L"c:/cywing/lib"  -lfltk -lole32 -luuid -lcomctl32 \
            -lwsock32 -lm -lgdi32 -mwindows
 
#List of directories to be search for header files
INCS     =  -I"/usr/include"
CXXINCS  =  -I"/usr/include/c++"  \
            -I"/usr/include/c++/mingw32"  \
     -I"/usr/include/c++/backward"  \
     -I"/usr/include/include"
 
#
CXXFLAGS = $(CXXINCS)
CFLAGS = $(INCS)-DWIN32 
 

$(BIN): $(OBJ)
 $(CPP) $(LINKOBJ) -o $(OBJ) $(LIBS)
 
main.o: main.cpp
 $(CPP) $(CFLAGS) $(CPPFLAGS) -c main.cpp -o main.o $(CXXFLAGS)
 
.PHONY: clean
 
clean:
 rm -f $(OBJ) $(BIN)
 

After typing 'make'  I get an error message that reads:
main.o: file not recognized: File truncated
collect2: ld returned 1 exit status
make: *** [WIMM.exe] Error 1

What am I doing wrong? and how do I fix the problem?
Please note that I am, by no means and I mean BY NO MEANS a GNU make 
expert, so be gentle.
 
TIA

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