make fails when quote marks are encountered

[Daniel Mendyke]

This is a strange problem.

I'm running windows XP with Gnu make 3.8.1 

    C:\tmp$ make --version
    GNU Make 3.81
    Copyright (C) 2006  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.

    This program built for i686-pc-mingw32

    C:\tmp$

If my Makefile contains quoted values it ends with an error message,
if I remove the quotes the Makefile builds correctly.  The following 
examples illustrate the problem.  Note that 'main.cc' is an error-free
C++ source file in 'c:\tmp'.

Example #1: ---------------------------------

    C:\tmp$ cat Makefile

    test:   main.cc
            g++ -o sample main.cc  -I"c:\tmp"

    C:\tmp$ make
    g++ -o sample main.cc  -I"c:\tmp"
    g++: main.cc: No such file or directory
    g++: no input files
    make: *** [test] Error 1

    C:\tmp$ dir main.cc
     Volume in drive C has no label.
     Volume Serial Number is 60E9-C4AA

     Directory of C:\tmp

    06/17/2007  09:44 AM               134 main.cc
                   1 File(s)            134 bytes
                   0 Dir(s)  38,320,910,336 bytes free

    C:\tmp$

Example #2: ---------------------------------

    C:\tmp$ cat Makefile

    test:   main.cc
            g++ -o sample main.cc  -Ic:\bin

    C:\tmp$ make
    g++ -o sample main.cc  -Ic:\tmp

    C:\tmp$


The only difference in the two Makefiles is the quoted reference
to 'c:\tmp'.  

>From the command line I can call g++ both with 'c:\tmp' quoted and
without it quoted and the file is compiled correctly both times.
This clearly shows me it's a problem with 'make'.  But why?

Can anyone suggest reasons why make is failing?

-Daniel