Makefile 에러..도와주세요...고수님들...

/////////Makefile/////////////////////////////////
COMPILER=g++

COMPILERFLAGS=-O2 -DIRIX -DVERBOSE INCLUDEDIRS= LIBRARIES=-laudio -lm
AUDIO_INCLUDES="#include ";

IRIX=1 VERBOSE=1

CFLAGS = $(COMPILERFLAGS)

# debugging -ggdb -DDEBUG
# profiling -pg (gprof) or -p (prof)
# strip command has to be removed for debugging or profiling

.SUFFIXES .cc

OBJS = ibitstr.o maplay.o header.o scalfact.o sublay1.o sublay2.o \
synfilt.o obuffer.o crc.o bit_res.o cmdline.o huffman.o \
inv_mdct.o layer3.o

maplay $(OBJS)
$(COMPILER) $(CFLAGS) $(OBJS) -o maplay $(LIBRARIES)

.cc.o
$(COMPILER) -c $(CFLAGS) $(INCLUDEDIRS) $*.cc -o $@

clean
-rm -f *.o
-rm -f maplay audio_includes.h

# $(OBJS) all.h
///////////////////////////////////////////////////////////////////
SunOS 5.7 에서 돌렸는데...
make Fatal error Don't know how to make target 'ibistr.o'
에러가 납니다..