"argument list too long"

Hi,

I'm trying to compile a kernel for an embedded-powerpc-linux application.
As a first step/training, I followed closely the instructions of the
document "The DENX U-Boot and Linux Guide" for a TQM8XXL board, that is to
say:

bash$ mrproper
bash$ make TQM823L_config
bash$ make oldconfig
bash$ make dep

After a few minutes of dependency creation, I get the following error
"argument list too long":

scripts/mkdep -- `find
/usr/src/linuxppc_2_4_devel-2005-10-25-1440/include/asm
/usr/src/linuxppc_2_4
_devel-2005-10-25-1440/include/linux
/usr/src/linuxppc_2_4_devel-2005-10-25-1440/include/scsi /usr/s
rc/linuxppc_2_4_devel-2005-10-25-1440/include/net
/usr/src/linuxppc_2_4_devel-2005-10-25-1440/includ
e/math-emu \( -name SCCS -o -name .svn \) -prune -o -follow -name \*.h !
-name modversions.h -print`
 > .hdepend
scripts/mkdep: argument list too long
make: *** [dep-files] Error 2

Can someone help me understand where that comes from?
Does it have something to do with the fact that I work under WinXP + Cygwin?
No need to say that I am a newbie to the Linux world... help me, Wolfgang
:-)

Noe Serres
Midi Ingenierie
Toulouse (FR)