I have the same error also on vista. I checked the arm-elf-gcc version 
4.1.1. which is in the C:\WinAVR\bin folder. This is included in the 
path variables.

The makefile comes from a sparkfun bootloader tutorial example so that 
should work, sadly it does not.

It seems that it cannot find the file, can you suggert where this 
reference goes wrong?

FLASH_TOOL = LPC12
#FLASH_TOOL = UVISION
#FLASH_TOOL = OPENOCD

# MCU name and submodel
MCU      = arm7tdmi-s
SUBMDL   = LPC2138
#THUMB    = -mthumb

#This is needed to run IAP function call stuff
THUMB_IW = -mthumb-interwork

## Create ROM-Image (final)
RUN_MODE=ROM_RUN
## Create RAM-Image (debugging) - not used in this example
#RUN_MODE=RAM_RUN

# not supported in this example:
## Exception-Vector placement only supported for "ROM_RUN"
## (placement settings ignored when using "RAM_RUN")
## - Exception vectors in ROM:
##VECTOR_LOCATION=VECTORS_IN_ROM
## - Exception vectors in RAM:
##VECTOR_LOCATION=VECTORS_IN_RAM

# Target file name (without extension).
TARGET = main

# List C source files here. (C dependencies are automatically 
generated.)
# use file-extension c for "c-only"-files
SRC = $(TARGET).c
SRC += syscalls.c

# List C source files here which must be compiled in ARM-Mode.
# use file-extension c for "c-only"-files
#SRCARM = $(LIBPATH)irq.c

# List C++ source files here.
# use file-extension cpp for C++-files (use extension .cpp)
CPPSRC =

# List C++ source files here which must be compiled in ARM-Mode.
# use file-extension cpp for C++-files (use extension .cpp)
#CPPSRCARM = $(TARGET).cpp
CPPSRCARM =

# List Assembler source files here.
# Make them always end in a capital .S.  Files ending in a lowercase .s
# will not be considered source files but generated files (assembler
# output from the compiler), and will be deleted upon "make clean"!
# Even though the DOS/Win* filesystem matches both .s and .S the same,
# it will preserve the spelling of the filenames, and gcc itself does
# care about how the name is spelled on its command-line.
ASRC =

# List Assembler source files here which must be assembled in ARM-Mode..
ASRCARM = Startup.S
#ASRCARM = crt.S
#ASRCARM += $(WINARM_COMMON)\Common_WinARM/src/swi_handler.S


## Output format. (can be ihex or binary)
## (binary i.e. for openocd and SAM-BA, hex i.e. for lpc21isp and 
uVision)
FORMAT = ihex
#FORMAT = binary

# Optimization level, can be [0, 1, 2, 3, s].
# 0 = turn off optimization. s = optimize for size.
# (Note: 3 is not always the best optimization level. See avr-libc FAQ.)
OPT = s
#OPT = 0

## Using the Atmel AT91_lib produces warning with
## the default warning-levels.
## yes - disable these warnings; no - keep default settings
#AT91LIBNOWARN = yes
AT91LIBNOWARN = no

# Debugging format.
# Native formats for AVR-GCC's -g are stabs [default], or dwarf-2.
# AVR (extended) COFF requires stabs, plus an avr-objcopy run.
#DEBUG = stabs
DEBUG = dwarf-2

# List any extra directories to look for include files here.
#     Each directory must be seperated by a space.
EXTRAINCDIRS =

# List any extra directories to look for library files here.
#     Each directory must be seperated by a space.
#EXTRA_LIBDIRS = ../arm7_efsl_0_2_4
EXTRA_LIBDIRS =


# Compiler flag to set the C Standard level.
# c89   - "ANSI" C
# gnu89 - c89 plus GCC extensions
# c99   - ISO C99 standard (not yet fully implemented)
# gnu99 - c99 plus GCC extensions
CSTANDARD = -std=gnu99

# Place -D or -U options for C here
CDEFS =  -D$(RUN_MODE)

# Place -I options here
#CINCS = -I $(LIBPATH)
CINCS =

# Place -D or -U options for ASM here
ADEFS =  -D$(RUN_MODE)

ifdef VECTOR_LOCATION
CDEFS += -D$(VECTOR_LOCATION)
ADEFS += -D$(VECTOR_LOCATION)
endif

CDEFS += -D__WinARM__
ADEFS += -D__WinARM__

# Compiler flags.
#  -g*:          generate debugging information
#  -O*:          optimization level
#  -f...:        tuning, see GCC manual and avr-libc documentation
#  -Wall...:     warning level
#  -Wa,...:      tell GCC to pass this to the assembler.
#    -adhlns...: create assembler listing
#
# Flags for C and C++ (arm-elf-gcc/arm-elf-g++)
CFLAGS = -g$(DEBUG)
CFLAGS += $(CDEFS) $(CINCS)
CFLAGS += -O$(OPT)
CFLAGS += -Wall -Wcast-align -Wimplicit
CFLAGS += -Wpointer-arith -Wswitch
CFLAGS += -Wredundant-decls -Wreturn-type -Wshadow -Wunused
CFLAGS += -Wa,-adhlns=$(subst $(suffix $<),.lst,$<)
CFLAGS += $(patsubst %,-I%,$(EXTRAINCDIRS))

# flags only for C
CONLYFLAGS += -Wnested-externs
CONLYFLAGS += $(CSTANDARD)

ifneq ($(AT91LIBNOWARN),yes)
#AT91-lib warnings with:
CFLAGS += -Wcast-qual
CONLYFLAGS += -Wmissing-prototypes
CONLYFLAGS += -Wstrict-prototypes
CONLYFLAGS += -Wmissing-declarations
endif

# flags only for C++ (arm-elf-g++)
# CPPFLAGS = -fno-rtti -fno-exceptions
CPPFLAGS =

# Assembler flags.
#  -Wa,...:    tell GCC to pass this to the assembler.
#  -ahlns:     create listing
#  -g$(DEBUG): have the assembler create line number information
ASFLAGS = $(ADEFS) -Wa,-adhlns=$(<:.S=.lst),-g$(DEBUG)


#Additional libraries.

# Extra libraries
#    Each library-name must be seperated by a space.
#    To add libxyz.a, libabc.a and libefsl.a:
#    EXTRA_LIBS = xyz abc efsl
#EXTRA_LIBS = efsl
EXTRA_LIBS =

#Support for newlibc-lpc (file: libnewlibc-lpc.a)
#NEWLIBLPC = -lnewlib-lpc

MATH_LIB = -lm

# CPLUSPLUS_LIB = -lstdc++


# Linker flags.
#  -Wl,...:     tell GCC to pass this to linker.
#    -Map:      create map file
#    --cref:    add cross reference to  map file
LDFLAGS = -nostartfiles -Wl,-Map=$(TARGET).map,--cref
LDFLAGS += -lc
LDFLAGS += $(NEWLIBLPC) $(MATH_LIB)
LDFLAGS += -lc -lgcc
LDFLAGS += $(CPLUSPLUS_LIB)
LDFLAGS += $(patsubst %,-L%,$(EXTRA_LIBDIRS))
LDFLAGS += $(patsubst %,-l%,$(EXTRA_LIBS))

# Set Linker-Script Depending On Selected Memory and Controller


#This line is used if you want to load main.hex into 0x00
#LDFLAGS +=-Tlpc2138.cm
LDFLAGS += -Tmain_memory_block.ld


# 
------------------------------------------------------------------------ 
---
# Flash-Programming support using lpc21isp by Martin Maurer
# only for Philips LPC and Analog ADuC ARMs
#
# Settings and variables:
#LPC21ISP = lpc21isp
LPC21ISP = lpc21isp
LPC21ISP_PORT = com1
LPC21ISP_BAUD = 38400
LPC21ISP_XTAL = 12000
LPC21ISP_FLASHFILE = $(TARGET).hex
# verbose output:
#LPC21ISP_DEBUG = -debug
# enter bootloader via RS232 DTR/RTS (only if hardware supports this
# feature - see Philips AppNote):
LPC21ISP_CONTROL = -control
# 
------------------------------------------------------------------------ 
---


# Define directories, if needed.
## DIRARM = c:/WinARM/
## DIRARMBIN = $(DIRAVR)/bin/
## DIRAVRUTILS = $(DIRAVR)/utils/bin/

# Define programs and commands.
SHELL = sh
CC = arm-elf-gcc
CPP = arm-elf-g++
OBJCOPY = arm-elf-objcopy
OBJDUMP = arm-elf-objdump
SIZE = arm-elf-size
NM = arm-elf-nm
REMOVE = rm -f
COPY = cp

# Define Messages
# English
MSG_ERRORS_NONE = Errors: none
MSG_BEGIN = "-------- begin (mode: $(RUN_MODE)) --------"
MSG_END = --------  end  --------
MSG_SIZE_BEFORE = Size before:
MSG_SIZE_AFTER = Size after:
MSG_FLASH = Creating load file for Flash:
MSG_EXTENDED_LISTING = Creating Extended Listing:
MSG_SYMBOL_TABLE = Creating Symbol Table:
MSG_LINKING = Linking:
MSG_COMPILING = Compiling C:
MSG_COMPILING_ARM = "Compiling C (ARM-only):"
MSG_COMPILINGCPP = Compiling C++:
MSG_COMPILINGCPP_ARM = "Compiling C++ (ARM-only):"
MSG_ASSEMBLING = Assembling:
MSG_ASSEMBLING_ARM = "Assembling (ARM-only):"
MSG_CLEANING = Cleaning project:
MSG_FORMATERROR = Can not handle output-format
MSG_LPC21_RESETREMINDER = You may have to bring the target in 
bootloader-mode now.

# Define all object files.
COBJ      = $(SRC:.c=.o)
AOBJ      = $(ASRC:.S=.o)
COBJARM   = $(SRCARM:.c=.o)
AOBJARM   = $(ASRCARM:.S=.o)
CPPOBJ    = $(CPPSRC:.cpp=.o)
CPPOBJARM = $(CPPSRCARM:.cpp=.o)

# Define all listing files.
LST = $(ASRC:.S=.lst) $(ASRCARM:.S=.lst) $(SRC:.c=.lst) 
$(SRCARM:.c=.lst)
LST += $(CPPSRC:.cpp=.lst) $(CPPSRCARM:.cpp=.lst)

# Compiler flags to generate dependency files.
### GENDEPFLAGS = -Wp,-M,-MP,-MT,$(*F).o,-MF,.dep/$(@F).d
GENDEPFLAGS = -MD -MP -MF .dep/$(@F).d

# Combine all necessary flags and optional flags.
# Add target processor to flags.
ALL_CFLAGS  = -mcpu=$(MCU) $(THUMB_IW) -I. $(CFLAGS) $(GENDEPFLAGS)
ALL_ASFLAGS = -mcpu=$(MCU) $(THUMB_IW) -I. -x assembler-with-cpp 
$(ASFLAGS)


# Default target.
all: begin gccversion sizebefore build sizeafter finished end

#ifeq ($(FORMAT),ihex)
#build: elf hex lss sym
#hex: $(TARGET).hex
#IMGEXT=hex
#else
#ifeq ($(FORMAT),binary)
#build: elf bin lss sym hex FW.SFE
build: elf lss sym hex FW.SFE

#bin: $(TARGET).bin
hex: $(TARGET).hex
#IMGEXT=bin
#else
#$(error "$(MSG_FORMATERROR) $(FORMAT)")
#endif
#endif

elf: $(TARGET).elf
lss: $(TARGET).lss
sym: $(TARGET).sym

# Eye candy.
begin:
  @echo
  @echo $(MSG_BEGIN)

finished:
  @echo $(MSG_ERRORS_NONE)

end:
  @echo $(MSG_END)
  @echo


# Display size of file.
HEXSIZE = $(SIZE) --target=$(FORMAT) $(TARGET).hex
ELFSIZE = $(SIZE) -A $(TARGET).elf
sizebefore:
  @if [ -f $(TARGET).elf ]; then echo; echo $(MSG_SIZE_BEFORE); 
$(ELFSIZE); echo; fi

sizeafter:
  @if [ -f $(TARGET).elf ]; then echo; echo $(MSG_SIZE_AFTER); 
$(ELFSIZE); echo; fi


# Display compiler version information.
gccversion :
  @$(CC) --version


# Program the device.
ifeq ($(FLASH_TOOL),UVISION)
# Program the device with Keil's uVision (needs configured 
uVision-Workspace).
program: $(TARGET).$(IMGEXT)
  @echo
  @echo "Programming with uVision"
#  C:\Keil\uv3\Uv3.exe -f uvisionflash.Uv2 -ouvisionflash.txt
  $(REMOVE) ../Common_WinARM/$(TARGET).hex
  $(COPY) $(TARGET).hex ../Common_WinARM/
  C:\Keil\uv3\Uv3.exe -f ..\Common_WinARM\uvisionflash.Uv2
else
ifeq ($(FLASH_TOOL),OPENOCD)
# Program the device with Dominic Rath's OPENOCD in "batch-mode", needs 
cfg and "reset-script".
program: $(TARGET).$(IMGEXT)
  @echo
  @echo "Programming with OPENOCD"
  C:\WinARM\utils\openocd\openocd_svn59\openocd.exe -f 
oocd_flash2138_wig.cfg
else
# Program the device.  - lpc21isp will not work for SAM7
program: $(TARGET).$(IMGEXT)
  @echo
  @echo $(MSG_LPC21_RESETREMINDER)
  $(LPC21ISP) $(LPC21ISP_OPTIONS) $(LPC21ISP_DEBUG) 
$(LPC21ISP_FLASHFILE) $(LPC21ISP_PORT) $(LPC21ISP_BAUD) $(LPC21ISP_XTAL)
endif
endif


# Create final output file (.hex) from ELF output file.
%.hex: %.elf
  @echo
  @echo $(MSG_FLASH) $@
  $(OBJCOPY) -O ihex $< $@

# Create final output file (.bin) from ELF output file.
#%.bin: %.elf
#  @echo
#  @echo $(MSG_FLASH) $@
#  $(OBJCOPY) -O binary $< $@

# Create final output file (.bin) from ELF output file.
FW.SFE: main.elf
  @echo
  @echo $(MSG_FLASH) $@
  $(OBJCOPY) -O binary $< $@


# Create extended listing file from ELF output file.
# testing: option -C
%.lss: %.elf
  @echo
  @echo $(MSG_EXTENDED_LISTING) $@
  $(OBJDUMP) -h -S -C $< > $@


# Create a symbol table from ELF output file.
%.sym: %.elf
  @echo
  @echo $(MSG_SYMBOL_TABLE) $@
  $(NM) -n $< > $@


# Link: create ELF output file from object files.
.SECONDARY : $(TARGET).elf
.PRECIOUS : $(AOBJARM) $(AOBJ) $(COBJARM) $(COBJ) $(CPPOBJ) $(CPPOBJARM)
%.elf:  $(AOBJARM) $(AOBJ) $(COBJARM) $(COBJ) $(CPPOBJ) $(CPPOBJARM)
  @echo
  @echo $(MSG_LINKING) $@
  $(CC) $(THUMB) $(ALL_CFLAGS) $(AOBJARM) $(AOBJ) $(COBJARM) $(COBJ) 
$(CPPOBJ) $(CPPOBJARM) --output $@ $(LDFLAGS)
#  $(CPP) $(THUMB) $(ALL_CFLAGS) $(AOBJARM) $(AOBJ) $(COBJARM) $(COBJ) 
$(CPPOBJ) $(CPPOBJARM) --output $@ $(LDFLAGS)

# Compile: create object files from C source files. ARM/Thumb
$(COBJ) : %.o : %.c
  @echo
  @echo $(MSG_COMPILING) $<
  $(CC) -c $(THUMB) $(ALL_CFLAGS) $(CONLYFLAGS) $< -o $@

# Compile: create object files from C source files. ARM-only
$(COBJARM) : %.o : %.c
  @echo
  @echo $(MSG_COMPILING_ARM) $<
  $(CC) -c $(ALL_CFLAGS) $(CONLYFLAGS) $< -o $@

# Compile: create object files from C++ source files. ARM/Thumb
$(CPPOBJ) : %.o : %.cpp
  @echo
  @echo $(MSG_COMPILINGCPP) $<
  $(CPP) -c $(THUMB) $(ALL_CFLAGS) $(CPPFLAGS) $< -o $@

# Compile: create object files from C++ source files. ARM-only
$(CPPOBJARM) : %.o : %.cpp
  @echo
  @echo $(MSG_COMPILINGCPP_ARM) $<
  $(CPP) -c $(ALL_CFLAGS) $(CPPFLAGS) $< -o $@


# Compile: create assembler files from C source files. ARM/Thumb
## does not work - TODO - hints welcome
##$(COBJ) : %.s : %.c
##  $(CC) $(THUMB) -S $(ALL_CFLAGS) $< -o $@


# Assemble: create object files from assembler source files. ARM/Thumb
$(AOBJ) : %.o : %.S
  @echo
  @echo $(MSG_ASSEMBLING) $<
  $(CC) -c $(THUMB) $(ALL_ASFLAGS) $< -o $@


# Assemble: create object files from assembler source files. ARM-only
$(AOBJARM) : %.o : %.S
  @echo
  @echo $(MSG_ASSEMBLING_ARM) $<
  $(CC) -c $(ALL_ASFLAGS) $< -o $@


# Target: clean project.
clean: begin clean_list finished end


clean_list :
  @echo
  @echo $(MSG_CLEANING)
  $(REMOVE) ../Common_WinARM/$(TARGET).hex
  $(REMOVE) $(TARGET).hex
  $(REMOVE) $(TARGET).bin
  $(REMOVE) $(TARGET).obj
  $(REMOVE) $(TARGET).elf
  $(REMOVE) $(TARGET).map
  $(REMOVE) $(TARGET).obj
  $(REMOVE) $(TARGET).a90
  $(REMOVE) $(TARGET).sym
  $(REMOVE) $(TARGET).lnk
  $(REMOVE) $(TARGET).lss
  $(REMOVE) $(COBJ)
  $(REMOVE) $(CPPOBJ)
  $(REMOVE) $(AOBJ)
  $(REMOVE) $(COBJARM)
  $(REMOVE) $(CPPOBJARM)
  $(REMOVE) $(AOBJARM)
  $(REMOVE) $(LST)
  $(REMOVE) $(SRC:.c=.s)
  $(REMOVE) $(SRC:.c=.d)
  $(REMOVE) $(SRCARM:.c=.s)
  $(REMOVE) $(SRCARM:.c=.d)
  $(REMOVE) $(CPPSRC:.cpp=.s)
  $(REMOVE) $(CPPSRC:.cpp=.d)
  $(REMOVE) $(CPPSRCARM:.cpp=.s)
  $(REMOVE) $(CPPSRCARM:.cpp=.d)
  $(REMOVE) .dep/*


# Include the dependency files.
-include $(shell mkdir .dep 2>/dev/null) $(wildcard .dep/*)


# Listing of phony targets.
.PHONY : all begin finish end sizebefore sizeafter gccversion \
#build elf hex lss sym clean clean_list program

Problem solved, nothing was wrong. You have to start programmers notepad 
from pn.exe

You can find an explanation on this link:

http://winarm.scienceprog.com/winarm-tools/quick-start-using-winarm.html

I can make all with errors none now.