make的指令搜尋路徑 - Linux

PATH=/cygdrive/c/Program\ Files/SDCC/bin/:$PATH make

我的makefile:

CC = sdcc.exe

$ make
/bin/sh: sdcc: command not found
-------------------------

PATH不去動他

CC = /cygdrive/c/Program\ Files/SDCC/bin/sdcc.exe

$make
(正常輸出，直到)
ldxxxxx: command not found

目前有點一頭霧水，要怎樣讓make到指定的位置找編譯工具呢?

環境: mobaxterm, 骨子裡是cygwin
不過sdcc是一般windows binary

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