Make is Broke!

[Jim]

M:\tmp>make
#don't do anything
E:\cygwin\bin\sh.exe: *** MapViewOfFileEx 'shared'(0x610A60E8), Win32 error
6.
Terminating.
make: *** [all] Error 1


makefile content

all:
(tab) #don't do anything


so - which update broke my make files?  make, or sh?

Jim