I've copied a C++ project from my old computer to this one, and I am now trying to (without success) compile the project in the same way as I did before. I use Emacs as a text editor and compile with g++. Here is what my makefile looks like:

CC=g++
CPPFLAGS=-Wall
CPPFLAGS+=-I..
CPPFLAGS+=-lmingw32 -lSDLmain -lSDL
CPPFLAGS+=-mwindows
SRC=main.cpp #../imanip/imanip.cpp #../imanip/imfuncs.cpp
OBJ=$(SRC:.cpp=.o)
OUT=image_test.exe

all: $(OUT)
    rm $(OBJ) #Remove .o

$(OBJ) :
    $(CC) $(SRC) $(CPPFLAGS) -c #Create .o

$(OUT) : $(OBJ)
    $(CC) $(OBJ) $(CPPFLAGS) -o $@ #Link .

mingw32-make -k 
g++ main.o -Wall -I.. -lmingw32 -lSDLmain -lSDL -mwindows -o image_test.exe
C:\Program1\MinGW\bin\..\lib\gcc\mingw32\3.4.5\..\..\..\..\mingw32\bin\ld.exe: cannot find -lSDLmain
collect2: ld returned 1 exit status
mingw32-make: *** [image_test.exe] Error 1
mingw32-make: Target `all' not remade because of errors.

Check 2 things: Did you install the development package of SDL too, and can it be found in the library search path?

Sorry, I just realized that SDL was causing that problem, since I copied the wrong folder by mistake when installing SDL development package (bin folder instead of lib).

Anyway, I corrected that, and that error disappeared. However, I got this error instead:

mingw32-make -k 
g++ main.o -Wall -I.. -lmingw32 -lSDLmain -lSDL -mwindows -o image_test.exe #Link .
g++: #Link: No such file or directory
mingw32-make: *** [image_test.exe] Error 1
mingw32-make: Target `all' not remade because of errors.

mingw32-make -k 
rm main.o #Remove .o
process_begin: CreateProcess(NULL, rm main.o #Remove .o, ...) failed.
make (e=2): The system cannot find the file specified.
mingw32-make: *** [all] Error 2

I'm not sure you can put comments on the same line as commands etc. in makefiles.

It should be possible.

Cited from Tutorial - Makefile:

some makefile statement # a comment