Makefile Question

Ok, I''m learing about makefiles and dependencies. I''m using gcc for the gameboy advance, and to get a list of dependencies, I do this:
This works perfectly and the file "cdepend" contained all the dependencies for all my .o files and everything was just great! Then I copied the above line into my make file like so:
Then I called the makefile like so:
It should work the exact same, except it gives me this error:
and my cdepend file is empty! Is there something I''m missing here? Any suggestions? Thanks!