http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #66 from Alexander E. Patrakov patrakov@gmail.com 2010-12-25 06:42:22 CST --- I think that it would be more correct to write this line in Makefile.in:
resample.c depend: firtab.h
because "make depend" actually depends on firtab.h being present. At least, this fixed the build for me. Will test a bit later.