Problem compiling qt3/win32

[Ivica Sarec]

Hello,
this is the first time I use cygwin and I wanted to test qt under winxp 
because I use qt under linux too.
So I´ve followed the instructions as described on: 
http://kde-cygwin.sourceforge.net/qt3-win32/compiling.php to compile 
qt3/win32.
After preparing the configuration with "make -f Makefile.cvs" the 
problem begins.
At step 7 I wanted to configure qt with ". config.cygwin" and received 
the following error message: "You don't seem to have 'make' or 'gmake' 
in your PATH. Cannot proceed"

In the qt-dir I search for the make-command:
$ make -v
GNU Make 3.80
Copyright (C) 2002  Free Software Foundation, Inc.
This is free software; see the source for copying conditions.
There is NO warranty; not even for MERCHANTABILITY or FITNESS FOR A
PARTICULAR PURPOSE.

As the make-command is available I don't know what to do.
Can somebody help me please?

Thanks.
Ivica Sarec