https://gcc.gnu.org/bugzilla/show_bug.cgi?id=109188
--- Comment #9 from Andrew Pinski <pinskia at gcc dot gnu.org> --- Can you change $(COMPILERS) to cc1 in gcc/config/i386/x-mingw32-utf8 and see if that helps? I am trying to see if the variable is not being defined before including the make file fragment or not.