converting UNIX makefile to nmake makefile

I have a serious issue. I am trying to convert a complex unix makefile to visual C++ nmake makefile.

nmake throws fatal error:
Microsoft (R) Program Maintenance Utility Version 7.00.9466
Copyright (C) Microsoft Corporation. All rights reserved.

makefile(33) : fatal error U1000: syntax error : ')' missing in macro invocation
Stop.


when encountering this line in my makefile:

client.exe: client.obj $(subst .idl, .obj, $(IDL_FILES)) $(DEPS)
$(LD) $(CXXFLAGS) $(LDFLAGS) $(LDLIBS) $(subst .idl,.obj,$(IDL_FILES)) $< -o $@


it traps on subst macro. Is this supported in nmake? If not then what is nmake equivalent?

NMAKE is very limited in its features and I haven't found a way to do SUBST in NMAKE.
I would recommend porting to gmake instead, which is usually acceptable, as gmake can be invoked from DevStudio like nmake.

I cannot find DevStudio. Is this another
C++ IDE for windows?

Where I can get it? I thought this application will recognize gmake and will process it "as is" in windows environment.
that would be great if there is something like that.

I am still not able to convert unix make to
nmake.

http://www.bloodshed.net/devcpp.html

Its free and very good