diff --git a/boot/makefile b/boot/makefile
index 51c9107..94c9a8f 100644
--- a/boot/makefile
+++ b/boot/makefile
@@ -20,10 +20,10 @@ fat32lba.bin:    boot32lb.asm
 		$(NASM) boot32lb.asm -l$*.lst -ofat32lba.bin
 
 oemfat12.bin:   oemboot.asm
-                $(NASM) -dISFAT12 oemboot.asm -l$*.lst -ooemfat12.bin
+		$(NASM) -dISFAT12 oemboot.asm -l$*.lst -ooemfat12.bin
 
 oemfat16.bin:   oemboot.asm
-                $(NASM) -dISFAT16 oemboot.asm -l$*.lst -ooemfat16.bin
+		$(NASM) -dISFAT16 oemboot.asm -l$*.lst -ooemfat16.bin
 
 clobber:        clean
 		-$(RM) *.bin status.me
diff --git a/kernel/makefile b/kernel/makefile
index 9addfad..4ecf824 100644
--- a/kernel/makefile
+++ b/kernel/makefile
@@ -43,7 +43,7 @@ kernel.exe:	$(TARGET).lnk $(OBJS) $(LIBS)
 		$(LINK) @$(TARGET).lnk;
 
 ../bin/country.sys: country.asm
-		$(NASM) -o $*.sys country.asm
+		$(NASM) -o ../bin/country.sys country.asm
 
 clobber:        clean
 		-$(RM) kernel.exe kernel.sys status.me
diff --git a/makefile b/makefile
index 8efd92b..ca97ede 100644
--- a/makefile
+++ b/makefile
@@ -74,9 +74,11 @@ endif
 ifeq ($(BUILDENV),windows)
 COMPILER=owwin
 TEST_F=type >nul 2>nul
+TOUCH=wtouch
 else
 COMPILER=owlinux
 TEST_F=test -f
+TOUCH=touch
 ifndef WATCOM
   WATCOM=$(HOME)/watcom
   PATH:=$(WATCOM)/binl:$(PATH)
@@ -87,8 +89,17 @@ XCPU=86
 XFAT=32
 XUPX=upx --8086 --best
 XNASM=nasm
+ifeq ($(COMPILER),gcc)
+MAKE=make
+MAKEADJUST=for i in utils lib drivers boot sys kernel; do sed 's@!include "\(.*\)"@include ../mkfiles/gcc.mak@' < $$i/makefile > $$i/GNUmakefile; done
+MAKEREMOVE=for i in utils lib drivers boot sys kernel; do rm -f $$i/GNUmakefile; done
+XLINK=ia16-elf-gcc
+else
 MAKE=wmake -ms -h
+MAKEADJUST=
+MAKEREMOVE=
 XLINK=wlink
+endif
 #ALLCFLAGS=-DDEBUG
 
 -include config.mak
@@ -97,8 +108,9 @@ ifdef XUPX
 endif
 
 all:
+	$(MAKEADJUST)
 	cd utils && $(MAKE) production
-	cd lib && ( $(TEST_F) libm.lib || wtouch libm.lib )
+	cd lib && ( $(TEST_F) libm.lib || $(TOUCH) libm.lib )
 	cd drivers && $(MAKE) production
 	cd boot && $(MAKE) production
 	cd sys && $(MAKE) production
@@ -119,3 +131,4 @@ clobber:
 	cd boot && $(MAKE) clobber
 	cd sys && $(MAKE) clobber
 	cd kernel && $(MAKE) clobber
+	$(MAKEREMOVE)
diff --git a/mkfiles/gcc.mak b/mkfiles/gcc.mak
index bbc4d8b..88ac5d4 100644
--- a/mkfiles/gcc.mak
+++ b/mkfiles/gcc.mak
@@ -2,16 +2,35 @@
 # GCC.MAK - kernel compiler options for ia16-elf-gcc
 #
 
+#**********************************************************************
+#* TARGET    : we create a %TARGET%.sys file
+#* TARGETOPT : options, handled down to the compiler
+#**********************************************************************
+
+TARGET=KGC$(XCPU)$(XFAT)
+TARGETOPT=-march=i8086
+
+ifeq ($(XCPU),186)
+TARGETOPT=march=i80186
+ALLCFLAGS+=-DI186
+endif
+ifeq ($(XCPU),386)
+TARGETOPT=-march=i80286
+ALLCFLAGS+=-DI386
+endif
+
+ifeq ($(XFAT),32)
+ALLCFLAGS+=-DWITHFAT32
+NASMFLAGS+=-DWITHFAT32
+endif
+
+NASM=$(XNASM)
+NASMFLAGS+=-i../hdr/ -DXCPU=$(XCPU) -felf -o $@
+
 CC=ia16-elf-gcc -c
 CL=ia16-elf-gcc
 INCLUDEPATH=.
 
-!if $(XCPU) != 186
-!if $(XCPU) != 386
-TARGETOPT=-march=i8086
-!endif
-!endif
-
 LIBUTIL=ar crs
 LIBPLUS=
 LIBTERM=
@@ -20,8 +39,6 @@ TINY=-mcmodel=tiny
 CFLAGST=-Os -fpack-struct -fcall-used-es -w -o $@
 CFLAGSC=
 
-TARGET=KGC
-
 #
 # heavy stuff - building  
 #
@@ -36,17 +53,29 @@ TARGET=KGC
 # -w            disable warnings for now
 # -Werror       treat all warnings as errors
 
-ALLCFLAGS=-I../hdr $(TARGETOPT) $(ALLCFLAGS) -mcmodel=small -fleading-underscore -fno-common -fpack-struct -ffreestanding -fcall-used-es -mrtd -w -Werror -Os
+ALLCFLAGS+=-I../hdr $(TARGETOPT) -mcmodel=small -fleading-underscore -fno-common -fpack-struct -ffreestanding -fcall-used-es -mrtd -w -Werror -Os
 INITCFLAGS=$(ALLCFLAGS) -o $@
 CFLAGS=$(ALLCFLAGS) -o $@
-NASMFLAGS=$(NASMFLAGS) -f elf -o $@
 
 DIRSEP=/
 RM=rm -f
 CP=cp
 ECHOTO=echo>>
+ifeq ($(LOADSEG)0, 0)
+LOADSEG=0x60
+endif
+
 INITPATCH=objcopy --redefine-sym ___umodsi3=_init_umodsi3 --redefine-sym ___udivsi3=_init_udivsi3 --redefine-sym ___ashlsi3=_init_ashlsi3 --redefine-sym ___lshrsi3=_init_lshrsi3
 CLDEF=1
 CLT=gcc -DDOSC_TIME_H -I../hdr -o $@
 CLC=$(CLT)
-XLINK=$(CL) -Tkernel.ld -Wl,-Map,kernel.map -o kernel.exe $(OBJS) -Wl,--whole-archive ../drivers/device.lib -Wl,--no-whole-archive $#
+LINK=$(XLINK) -Tkernel.ld -Wl,-Map,kernel.map -o kernel.exe $(OBJS) -Wl,--whole-archive ../drivers/device.lib -Wl,--no-whole-archive \#
+
+.SUFFIXES: .obj .asm
+
+#               *Implicit Rules*
+.asm.obj :
+	$(NASM) -D$(COMPILER) $(NASMFLAGS) $*.asm
+
+.c.obj :
+	$(CC) $(CFLAGS) $*.c