iPhone - Why can the compiler not find some includes when building for ARM architecture?

iPhone - Why can the compiler not find some includes when building for ARM architecture?
# $Id: Makefile.in 62 2005-03-09 21:11:53Z gyunaev $
CC = /Developer/Platforms/iPhoneOS.platform/Developer/usr/bin/arm-apple-darwin10-gcc-4.2.1
CFLAGS = -Wall -DIN_BUILDING_LIBIRC -O3 -DENABLE_THREADS -D_REENTRANT
AR=ar cr
RANLIB=ranlib
INCLUDES=-I../include


OBJS = libircclient.o

all:    lib

lib:    libircclient.a

install: lib
    -mkdir /usr/local/include
    -mkdir /usr/local/lib
    cp ../include/libircclient.h /usr/local/include/libircclient.h
    cp ../include/libirc_errors.h /usr/local/include/libirc_errors.h
    cp ../include/libirc_events.h  /usr/local/include/libirc_events.h
    cp libircclient.a /usr/local/include/lib/libircclient.a

$(OBJS): utils.c dcc.c errors.c portable.c sockets.c colors.c

libircclient.a: $(OBJS)
    $(AR) libircclient.a $(OBJS)
    $(RANLIB) libircclient.a

clean:
    rm -f libircclient.a $(OBJS)

distclean: clean
    -rm -f Makefile

.c.o:
    @echo "Compiling  $<"
    @$(CC) $(CFLAGS) $(INCLUDES) -c -o $@ $<

svn co https://libircclient.svn.sourceforge.net/svnroot/libircclient libircclient

./configure

TARGETSDK = /Developer/Platforms/iPhoneOS.platform/Developer/SDKs/iPhoneOS4.2.sdk
CC = xcrun -sdk $(TARGETSDK) gcc
CFLAGS = -arch armv7 -isysroot $(TARGETSDK) ...


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