in reply to
Make program used by Perl in windows
There is a dmake-4.12 distribution in CPAN. Could it also be a GNU Make distribution?
No - dmake and GNU Make each have slightly different syntax requirements, and can therefore not be interchanged.
Is it feasible to use GNU Make in Windows?
Possibly, but first ExtUtils::MakeMaker would need to be patched so that it can create a Makefile that the Windows version of GNU Make could understand.
Afaik, for Windows systems, ExtUtils::MakeMaker can currently write only nmake-compliant or dmake-compliant Makefiles.