https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98145
--- Comment #1 from Brecht Sanders <brechtsanders at users dot sourceforge.net> --- Closer investigation shows the issue probably not (or not only) cause by the .exe extension: This is the error: lto-wrapper.exe: fatal error: could not find accel/nvptx-none/mkoffload.exe in d:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../libexec/gcc/i686-w64-mingw32/10.2.0/;d:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../libexec/gcc/;d:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ (consider using '-B') d:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../lib/gcc/i686-w64-mingw32/10.2.0/../../../../i686-w64-mingw32/bin/ld.exe: error: lto-wrapper failed collect2.exe: error: ld returned 1 exit status But the file does exist: ls -l 'd:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../libexec/gcc/i686-w64-mingw32/10.2.0/accel/nvptx-none/mkoffload.exe' -rwxr-xr-x 1 brecht None 609294 Dec 4 17:14 d:/prog/winlibs32-10.2.0-8.0.0/mingw32/bin/../libexec/gcc/i686-w64-mingw32/10.2.0/accel/nvptx-none/mkoffload.exe So the question remains: why is lto-wrapper not able to find the file that is obviously there where it's looking?