Compiler not working...

Hey i got mingw but for some reson it well not compile i have windows Me it just gives me lots of stuff when i try to compile like this below
make (e=2): The system cannot find the file specified.
--> Compiling lpng/pnggccrd.c
process_begin: CreateProcess((null), I. -c -o out.GCC3.DEBUG/lpng/pnggcc
pnggccrd.c, ...) failed.
make (e=2): The system cannot find the file specified.
--> Compiling lpng/pngerror.c
process_begin: CreateProcess((null), I. -c -o out.GCC3.DEBUG/lpng/pngerr
pngerror.c, ...) failed.
make (e=2): The system cannot find the file specified.
--> Compiling lpng/png.c
process_begin: CreateProcess((null), I. -c -o out.GCC3.DEBUG/lpng/png lp
, ...) failed.
make (e=2): The system cannot find the file specified.
--> Compiling opengl2d3d/glu2d3d.cc
process_begin: CreateProcess((null), I. -c -o out.GCC3.DEBUG/opengl2d3d/
opengl2d3d/glu2d3d.cc, ...) failed.
make (e=2): The system cannot find the file specified.
--> Compiling opengl2d3d/opengl2d3d.cc
process_begin: CreateProcess((null), I. -c -o out.GCC3.DEBUG/opengl2d3d/
3d opengl2d3d/opengl2d3d.cc, ...) failed.
make (e=2): The system cannot find the file specified.
make[1]: *** No rule to make target '../mk/conf.GCC3.WIN32.mk'. Stop.
C:\MINGW\BIN\MAKE.EXE: *** [default] Error 2

any one no why?