I just tried Cygwin – which also won’t work :/
root@MICROSOFT7 ~/libmpg123/src/libmpg123
$ make install
bash.exe: warning: could not find /tmp, please create!
make[1]: Entering directory `/g/cygwin/home/root/libmpg123′
make[1]: Leaving directory `/g/cygwin/home/root/libmpg123′
/bin/sh ../../libtool –tag=CC –mode=compile gcc -DHAVE_CONFIG_H -I. -I../../src -I../../src -I../../src/libmpg123 -DOPT_GENERIC -DOPT_PPC -DREAL_IS_FIXED -DNOXFERMEM -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions -ffast-math -g -O2 -MT compat.lo -MD -MP -MF .deps/compat.Tpo -c -o compat.lo compat.c
bash.exe: warning: could not find /tmp, please create!
libtool: compile: gcc -DHAVE_CONFIG_H -I. -I../../src -I../../src -I../../src/libmpg123 -DOPT_GENERIC -DOPT_PPC -DREAL_IS_FIXED -DNOXFERMEM -O3 -fomit-frame-pointer -funroll-all-loops -finline-functions -ffast-math -g -O2 -MT compat.lo -MD -MP -MF .deps/compat.Tpo -c compat.c -o compat.o
../../libtool: line 973: /g/cygwin/bin/gcc: Bad file number
make: *** [compat.lo] Error 1
root@MICROSOFT7 ~/libmpg123/src/libmpg123
