wengon@yahoo.com writes:

i typed this in the xemacs-21.1.14 dir using cygwin (B20):

./configure --with-xll --with-gcc --with-menubars=lucid --with-scrollbars=lucid --with-sound=native

Always try ./configure with no options first. gcc is generally the default. A properly configured X windows should be detected automatically, etc.
cygwin B20 is horribly obsolete. I doubt if anybody has tried this before. I suggest upgrading.