--------------------------------------------
$ make
g++ -c -O2 -Wno-invalid-offsetof -Wformat -DNOPCH -DFOURWAYSSE2 -DUSE_SSL -DBOOST_THREAD_USE_LIB -I../libs/openssl-1.0.1e/include -I../libs/db-4.7.25.NC/build_unix -I../libs/boost_1_50_0 -o obj/nogui/auxpow.o auxpow.cpp
In file included from auxpow.cpp:4:0:
headers.h:63:29: fatal error:boost/foreach.hpp:no such file or directory
stop.
make: *** [obj/nogui/auxpow.o] error 1
-------------------------------------------
... looks like you might have unsatisfied dependencies. Check this page for some help.
http://dot-bit.org/BuildNamecoinQTFromSource
More precisely here, it's the boost library headers you're missing.