I have a program with makefile like this:

Occam2D:$(OBJSOC)
$(FC90) $(FCFLAGS) -o $@ $(OBJSOC) $(LIBS)

# General compile rules
.SUFFIXES: .f90 .o
.f90.o:
$(FC90) $(FCFLAGS) -c -o $@ $<
I want to use Intel Fortran mkl libraries.How to set $(LIBS)?
LIBS =/opt/intel/composerxe-2011.1.107/mkl/lib/ia32 is not working,gives me:
ipo: warning #11010: file format not recognized for /opt/intel/composerxe-2011.1.107/mkl/lib/ia32