Why isn't the linker working?

NAME = truck

# variables 

CC      = arm-none-linux-gnueabi-gcc

LD      = arm-none-linux-gnueabi-ld -v

AR      = arm-none-linux-gnueabi-ar

AS      = arm-none-linux-gnueabi-as

CP      = arm-none-linux-gnueabi-objcopy

OD    = arm-none-linux-gnueabi-objdump

# LIBM = /home/noether/workspace/ARM7//gnuarm-4.0.2/arm-elf/lib/libm.a

# LIBGCC = /home/noether/workspace/ARM7/gnuarm-4.0.2/lib/gcc/arm-elf/4.0.2/libgcc.a

CFLAGS  = -I./ -mcpu=arm7tdmi -c -fno-common -Os -g

AFLAGS  = -ahls -mapcs-32 -o crt.o

LFLAGS  = -Map main.map -Ttruck.cmd

CPFLAGS = --output-target=binary

ODFLAGS  = -x --syms

OBJECTS = crt.o  main.o timer.o misc.o tsip.o adc.o spi.o gps.o geomag.o isrsupport.o lowlevelinit.o 

all:  main.out

  @ echo "...copying"

  $(CP) $(CPFLAGS) main.out main.bin

  $(OD) $(ODFLAGS) main.out > main.dmp

clean:

  -$(RM) $(OBJECTS) crt.lst main.out main.bin main.map main.dmp

main.out: $(OBJECTS) truck.cmd 

  @ echo "..linking"

LINK--------->  $(CC) $(CFLAGS) $(OBJECTS) -o main.out $(LFLAGS) -lm -lgcc 

crt.o: crt.s

  @ echo ".assembling"

  $(AS) $(AFLAGS) crt.s > crt.lst

main.o: main.c

  @ echo ".compiling"

  $(CC) $(CFLAGS) main.c

timer.o: timer.c

  @echo ".compiling"

  $(CC) $(CFLAGS) timer.c

misc.o: misc.c

  @echo ".compiling"

  $(CC) $(CFLAGS) misc.c

tsip.o: tsip.c

  @echo ".compiling"

  $(CC) $(CFLAGS) tsip.c

adc.o: adc.c

  @echo ".compiling"

  $(CC) $(CFLAGS) adc.c

spi.o: spi.c

  @echo ".compiling"

  $(CC) $(CFLAGS) spi.c

gps.o: gps.c

  @echo ".compiling"

  $(CC) $(CFLAGS) gps.c

geomag.o: geomag.c

  @echo ".compiling"

  $(CC) $(CFLAGS) geomag.c

isrsupport.o: isrsupport.c

  @echo ".compiling"

  $(CC) $(CFLAGS) isrsupport.c

lowlevelinit.o: lowlevelinit.c

  @ echo ".compiling"

  $(CC) $(CFLAGS) lowlevelinit.c