diff -ru make-3.81.orig/make.h make-3.81/make.h
--- make-3.81.orig/make.h	2009-03-17 17:19:39 +0100
+++ make-3.81/make.h	2009-03-17 17:22:35 +0100
@@ -308,6 +308,9 @@
    ((a) == (b) || \
     (*(a) == *(b) && (*(a) == '\0' || !strcmp ((a) + 1, (b) + 1))))
 # ifdef HAVE_CASE_INSENSITIVE_FS
+#  if !defined(_WIN32)
+#   define strcmpi strcasecmp
+#  endif
 /* This is only used on Windows/DOS platforms, so we assume strcmpi().  */
 #  define strieq(a, b) \
     ((a) == (b) \