Thanks for your reply Brock, I appreciate the help.  I have rebuilt the makefile with your suggestions and tried some other things but to no avail.  One thing that I realized but not sure if this makes a difference is that I have installed an openmpi package and an mpich package so could that cause problems using the mpicc compiler and linking the different packages/libraries?
I have rebuilt my make file and something interesting that I have noticed is that no matter what I change I still get the same error.  I am always getting the following error:
Makefile:47: No such file or directory
*** No rule to make target ''. Stop
I use the following command in my top directory, which is /hpl:
make arch=Beowulf
while my makefile is Make.Beowulf.  I am still at a loss at can't figure out what to do next so I really appreciate the help, even though this may seem trivial.
The make file and error log follow:

SHELL = /bin/sh


CD = cd

CP = cp

LN_S = ln -s

MKDIR = mkdir

RM = /bin/rm -f

TOUCH = touch


ARCH = Linux_x86_64

# - HPL Directory Structure / HPL library ------------------------------

TOPdir = $(HOME)/hpl

INCdir = $(TOPdir)/include

BINdir = $(TOPdir)/bin/$(ARCH)

LIBdir = $(TOPdir)/lib/$(ARCH)


HPLlib = $(LIBdir)/libhpl.a

# - Message Passing library (MPI) --------------------------------------

MPdir = /usr

MPinc =-I$(MPdir)/include/openmpi

MPlib = $(MPdir)/lib64/openmpi/

# - Linear Algebra library (BLAS or VSIPL) -----------------------------

LAdir = /usr/lib64

LAinc =-I$(MPdir)/include

LAlib = $(LAdir)/ $(LAdir)/atlas/




HPL_INCLUDES = -I$(INCdir) -I$(INCdir)/$(ARCH) $(LAinc) $(MPinc)

HPL_LIBS = $(HPLlib) $(LAlib) $(MPlib)



# ----------------------------------------------------------------------


# - Compilers / linkers - Optimization flags ---------------------------

CC = mpicc


CCFLAGS = $(HPL_DEFS) -pipe -O3 -funroll-loops


LINKER = mpicc





RANLIB = echo

Error File ( Condensed to show the last portion with the error code )

make -f refresh_tst arch=Beowulf

make[1]: Entering directory `/hpl'

cp makes/Make.matgen testing/matgen/Beowulf/Makefile

cp makes/Make.timer testing/timer/Beowulf/Makefile

cp makes/Make.pmatgen testing/pmatgen/Beowulf/Makefile

cp makes/Make.ptimer testing/ptimer/Beowulf/Makefile

cp makes/Make.ptest testing/ptest/Beowulf/Makefile

make[1]: Leaving directory `/hpl'

make -f build_src arch=Beowulf

make[1]: Entering directory `/hpl'

( cd src/auxil/Beowulf; make )

make[2]: Entering directory `/hpl/src/auxil/Beowulf'

Makefile:47: No such file or directory

make[2]: *** No rule to make target `'. Stop.

make[2]: Leaving directory `/hpl/src/auxil/Beowulf'

make[1]: *** [build_src] Error 2

make[1]: Leaving directory `/hpl'

make: *** [build] Error 2