Linking error (cygwin, make, windows, sql)

I am trying to compile a simple ODBC and C example on Windows XP SP2.
I have Cygwin_NT 5.1.

This is the code (obtained from
http://www.easysoft.com/developer/languages/c/odbc_tutorial.html#dm_f...)
i am attempting to compile.

ODBCTest.c

#include <stdio.h>
#include <windows.h>
#include <sql.h>
#include <sqlext.h>

main() {
  SQLHENV env;
  char dsn[256];
  char desc[256];
  SQLSMALLINT dsn_ret;
  SQLSMALLINT desc_ret;
  SQLUSMALLINT direction;
  SQLRETURN ret;

  SQLAllocHandle(SQL_HANDLE_ENV, SQL_NULL_HANDLE, &env);
  SQLSetEnvAttr(env, SQL_ATTR_ODBC_VERSION, (void *) SQL_OV_ODBC3, 0);

  direction = SQL_FETCH_FIRST;
  while(SQL_SUCCEEDED(ret = SQLDataSources(env, direction,
                                           dsn, sizeof(dsn), &dsn_ret,
                                           desc, sizeof(desc),
&desc_ret))) {
    direction = SQL_FETCH_NEXT;
    printf("%s - %s\n", dsn, desc);
    if (ret == SQL_SUCCESS_WITH_INFO) printf("\tdata truncation\n");
  }

}

Makefile

CC=gcc
INCPATH=-I/usr/include  -Iinclude
LIBS=-L. -lodbc32
LD=ld
all: clean ODBCTest.exe

ODBCTest.o : ODBCTest.c
        $(CC) $(INCPATH)  $(CFLAGS) -o ODBCTest.o -c ODBCTest.c
ODBCTest.exe :  ODBCTest.o
        $(CC)  $(LIBS) $(CFLAGS) -o ODBCTest.exe ODBCTest.o
clean:
        -rm *.o
        -rm *.exe


Make output and Errors:

$ make
rm *.o
rm *.exe
rm: cannot remove `*.exe': No such file or directory
make: [clean] Error 1 (ignored)
gcc -I/usr/include  -Iinclude   -o ODBCTest.o -c ODBCTest.c
gcc  -L. -lodbc32  -o ODBCTest.exe ODBCTest.o
ODBCTest.o:ODBCTest.c:(.text+0x4a): undefined reference to
`_SQLAllocHandle@[EMAIL PROTECTED]
'
ODBCTest.o:ODBCTest.c:(.text+0x70): undefined reference to
`_SQLSetEnvAttr@[EMAIL PROTECTED]
'
ODBCTest.o:ODBCTest.c:(.text+0xca): undefined reference to
`_SQLDataSources@[EMAIL PROTECTED]
'
collect2: ld returned 1 exit status
make: *** [ODBCTest.exe] Error 1


Things i have checked:
libodbc32.a exists in c:\cygwin\lib\w32api.
If i remove the above lib, i get a "lib not found" kind of error when
i run make, meaning this is the lib make is using and there is no path
issue.
if i edit libodbc32.a in a binary editor, i can see the all the three
functions mentioned in the error (_SQLAllocHandle@[EMAIL PROTECTED]
 and _SQLDataSources@[EMAIL PROTECTED]
) exist.

How can i fix these linking errors?

Thanks

PG
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