http://gcc.gnu.org/bugzilla/show_bug.cgi?id=56686
--- Comment #7 from lostdj at gmail dot com 2013-04-25 14:09:41 UTC --- Created attachment 29939 --> http://gcc.gnu.org/bugzilla/attachment.cgi?id=29939 testcase It's funny that I just wanted to report almost identical issue. Can't believe no one had encountered this before. MinGW, GCC 4.7.0. Attached test case is a bit different from author's original, yet similar: "inc1.h: No such file or directory" If you change one include path in makefile from -I./ to -I., everything compiles without errors. >From gcc -v with -I./: #include "..." search starts here: #include <...> search starts here: ./inc d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/include d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/../../../../include d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/include-fixed And -I.: #include "..." search starts here: #include <...> search starts here: ./inc . d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/include d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/../../../../include d:\bin\mingw\bin\../lib/gcc/mingw32/4.7.0/include-fixed *** Aaand on Linux with GCC 4.4.6 everything is fine. No errors. -v -I./: #include "..." search starts here: #include <...> search starts here: ./inc/ ./ /usr/local/include /usr/lib/gcc/i686-redhat-linux/4.4.6/include /usr/include -v -I.: #include "..." search starts here: #include <...> search starts here: ./inc/ . /usr/local/include /usr/lib/gcc/i686-redhat-linux/4.4.6/include /usr/include *** So whom is to blame: GCC or MinGW?