Hi porter,
i had pasted only a portion of my makefile... $(PROC_PREFIX) is defined correctly ... sorry for not mentioning that...

i modified my makefile little bit like,
LDFLAGS=-o
COMPSOBJS32 .
After making the changes , i am getting the errors like,

ld -dy /opt/SUNWspro/prod/lib/crti.o /opt/SUNWspro/prod/lib/crt1.o /opt/SUNWspro/prod/lib/crtn.o -o /usr/users/PLAT/cltxm25/ccm_wa/ssd/SSD.Server-cltxm251/SSD.Server/ssdArther/Arther /usr/users/PLAT/cltxm25/ccm_wa/ssd/SSD.Server-cltxm251/SSD.Server/ssdArther/arther.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/SSD.COMMON_CODE-cltxm25/SSD.COMMON_CODE/code.o/strings.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/SSD.COMMON_CODE-cltxm25/SSD.COMMON_CODE/code.o/Useful.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/get_tlv.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/reschedule_update.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/put_tlv.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/complete_update.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/update.o /usr/users/PLAT/cltxm25/ccm_wa/ssd/ssdGettlv-cltxm25/ssdGettlv/rollback_update.o -l clntsh `cat /u01/app/oracle/product/10.2.0/lib32/ldflags` -lthread -lbase -lgen -lmqm -lmqmcs -lmqmzse -lthread -ldl -lsocket -lnsl
ld: fatal: library -lbase: not found
ld: fatal: library -lmqm: not found
ld: fatal: library -lmqmcs: not found
ld: fatal: library -lmqmzse: not found
ld: fatal: File processing errors. No output written to /usr/users/PLAT/cltxm25/ccm_wa/ssd/SSD.Server-cltxm251/SSD.Server/ssdArther/Arther
*** Error code 1
make: Fatal error: Command failed for target `Arther'

Any help in this regard is Appreciated...

Siva