MakeFile Issues

I don't know if anyone specializes in this? but I am having a major issue compiling a certain program, I myself have NO experience with Makefiles, probably why I am getting so many problems.

Anyways

I am getting 2 errors, its either one or the other.

To compile I am using the program WinAVR!!

Error 1: makefile:11: *** missing separator. Stop.
Error 2 (after adding a TAB Space In front of makefile:11) : makefile:11: *** commands commence before first target. Stop.

So could I ask anyone to help me out here?

or I can put the whole source in an attachment, if anyone could help fix it up for me?

****EDIT- Update***************

Well, I thought I had it, but i didn't. I get this error
make all - The command I typed in the command prompt
Cleaning...
aclocal -I includes/
process_begin: CreateProcess(NULL, aclocal -I includes/, ...) failed.
make (e=2): The system cannot find the file specified.
make: *** [aclocal] Error 2