Android NDK - Make 3.81 Issue

Question

I'm new to the NDK. (using Windows)

I have downloaded cygwin and the NDK.

I have unzipped the NDK in C:\

When I run cygwin I change to the NDK directory and I run the command build/host-setup.sh

But I get Error: could not find a valid GNU Make executable.

I have downloaded GNU make 3.81 but still no luck,

Do I have to put it in a special directory or add it to PATH?