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:  Make.inc: No such file or directory
*** No rule to make target 'Make.inc'. 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:
 
Make.Beowulf
 

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/libmpi.so

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

LAdir = /usr/lib64

LAinc =-I$(MPdir)/include

LAlib = $(LAdir)/libblas.so.3 $(LAdir)/atlas/libblas.so.3

#

F2CDEFS =

#

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

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

#

HPL_OPTS = -DHPL_CALL_CBLAS

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

HPL_DEFS = $(F2CDEFS) $(HPL_OPTS) $(HPL_INCLUDES)

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

CC = mpicc

CCNOOPT =

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

#

LINKER = mpicc

LINKFLAGS = $(CCFLAGS)

#

ARCHIVER = ar

ARFLAGS = r

RANLIB = echo

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

make -f Make.top 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 Make.top build_src arch=Beowulf

make[1]: Entering directory `/hpl'

( cd src/auxil/Beowulf; make )

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

Makefile:47: Make.inc: No such file or directory

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

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

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

make[1]: Leaving directory `/hpl'

make: *** [build] Error 2