Use Make & CL.exe together

i have make , but no gcc,
and i have CL.exe since i have installed Visual Studio 6, so i begin to use make and CL.exe together to build my code on command line.

I have file structure like this:

.\prjpath
.\prjpath\src
.\prjpath\src\c\prtmem.h
.\prjpath\src\c\prtmem.c
.\prjpath\test\c\testprtmem.c
.\prjpath\test\c\Makefile.cl

and the make file(Makefile.cl) is like this:

SRCPATH = .\\..\\..\\src\\c
C_OPTIONS = /I $(SRCPATH) /c /Gd /TC /Tc
LINK_OPT = /out:testprtmem.exe /RELEASE
C = cl.exe

testprtmem:
$(C) $(C_OPTIONS) $(SRCPATH)\\prtmem.c testprtmem.c
link $(LINK_OPT) testprtmem.obj prtmem.obj

It works fine. This is my first time to use make and cl.exe together.