$ ls -l
total 12
-rwx------ 1 izumi mkpasswd 815 Nov 12 19:07 DIO.c
-rwx------ 1 izumi mkpasswd 180 Nov 12 17:39 Makefile
lrwxrwxrwx 1 izumi mkpasswd  62 Nov 12 11:30 lib -> /cygdrive/c/Users/Public/Documents/Measurement Computing/DAQ/C

$ ls -l lib/
total 6976
drwx------+ 2 4294967295 4294967295   16384 Nov 12 13:35 Sample32
-rwx------  1 4294967295 mkpasswd     73502 Sep 16 13:43 cbw.h
-rwx------  1 4294967295 mkpasswd   5752670 Oct  8 14:10 cbw32.lib
-rwx------  1 4294967295 mkpasswd   1297920 Oct  8 14:10 cbw32bc.lib

$ make
gcc -Wall -O -g -Ilib -Llib    -c -o DIO.o DIO.c
gcc -Wall -O -g -Ilib -Llib  -o DIO.exe DIO.o -lcbw32

$ ls -l
total 764
-rwx------ 1 izumi mkpasswd    815 Nov 12 19:07 DIO.c
-rwxr-xr-x 1 izumi mkpasswd 387093 Nov 12 19:26 DIO.exe
-rw-r--r-- 1 izumi mkpasswd 376672 Nov 12 19:26 DIO.o
-rwx------ 1 izumi mkpasswd    180 Nov 12 17:39 Makefile
lrwxrwxrwx 1 izumi mkpasswd     62 Nov 12 11:30 lib -> /cygdrive/c/Users/Public/Documents/Measurement Computing/DAQ/C