We have a Makefile which runs on a Windows 2003 machine and we are using mingw32-make for it. Since the Makefile has many include paths, it exceeds the buffer size of 8K that the cmd can handle [Ref - http://support.microsoft.com/kb/830473/EN-US/due to which the compilation results in "input line too long" issue. I wanted to know the following - What would be the best way to optimize the Makefile as I have already removed unwanted compiler switches, include paths etc. Is there any way we can put all the INCLUDE paths in one .txt file and import it in the Makefile.I could not find any mingw32 documentation for the same. Any other inputs/hints/reference links are most welcome. Thanks, -HJSblogger