--- make-4.3-original/src/w32/include/dirent.h	2020-01-02 23:11:27.000000000 -0800
+++ make-4.3/src/w32/include/dirent.h	2021-04-07 09:33:34.826409800 -0700
@@ -17,7 +17,7 @@
 #ifndef _DIRENT_H
 #define _DIRENT_H
 
-#ifdef __MINGW32__
+#if 0 // def __MINGW32__
 # include <windows.h>
 # include_next <dirent.h>
 #else