It also happens when I just want to compile opencv2.3.2 with mingw32 (in tdm-gcc suites). Often when I install the tdm-gcc, I would like to rename the mingw32-make.exe to make.exe. And I thinks this could be the question. If cmake is asked to generated a MinGW Makefiles, It would try to find ming32-make.exe instead of make.exe. So I copy the make.exe to mingw32-make.exe and reconfigure in Cmake-gui. Finally it works! So I'd like to advise to find whether you have mingw32-make.exe or not to solve this question.