You are probably missing the 'gcc-spu' package. Make sure all the packages listed in the README are installed.
root@debian:~/verement-cellminer-59057bc# make
ruby1.9.1 -C ext -E ascii-8bit extconf.rb
checking for spe_context_run() in -lspe2... yes
creating Makefile
make -C ext
make[1]: Entering directory `/root/verement-cellminer-59057bc/ext'
Makefile:230: depend.auto: No such file or directory
make[1]: Leaving directory `/root/verement-cellminer-59057bc/ext'
make[1]: Entering directory `/root/verement-cellminer-59057bc/ext'
gcc -I. -I/usr/include/ruby-1.9.1/powerpc-linux -I/usr/include/ruby-1.9.1/ruby/b ackward -I/usr/include/ruby-1.9.1 -I. -D_FILE_OFFSET_BITS=64 -fPIC -fno-strict- aliasing -g -g -O2 -fPIC -Wall -o cellminer.o -c cellminer.c
gcc -I. -I/usr/include/ruby-1.9.1/powerpc-linux -I/usr/include/ruby-1.9.1/ruby/b ackward -I/usr/include/ruby-1.9.1 -I. -D_FILE_OFFSET_BITS=64 -fPIC -fno-strict- aliasing -g -g -O2 -fPIC -Wall -o spu_miner.o -c spu_miner.c
make -C spu
make[2]: Entering directory `/root/verement-cellminer-59057bc/ext/spu'
Makefile:55: depend.auto: No such file or directory
make[2]: Leaving directory `/root/verement-cellminer-59057bc/ext/spu'
make[2]: Entering directory `/root/verement-cellminer-59057bc/ext/spu'
spu-gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fn o-strict-aliasing -funroll-loops -mno-safe-hints -Wall -Werror -c -o main.o m ain.c
spu-gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fn o-strict-aliasing -funroll-loops -mno-safe-hints -Wall -Werror -c -o worker.o worker.c
spu-gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fn o-strict-aliasing -funroll-loops -mno-safe-hints -Wall -Werror -c -o sha256.o sha256.c
spu-gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fn o-strict-aliasing -funroll-loops -mno-safe-hints -Wall -Werror -c -o util.o u til.c
spu-gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fn o-strict-aliasing -funroll-loops -mno-safe-hints -Wall -Werror -c -o spu_slih .o spu_slih.c
spu-as -o spu_flih.o spu_flih.s
spu-gcc -o worker.elf main.o worker.o sha256.o util.o spu_slih.o spu_flih.o
make[2]: Leaving directory `/root/verement-cellminer-59057bc/ext/spu'
embedspu spu_worker spu/worker.elf spu_worker.o
gcc -I. -I/usr/include/ruby-1.9.1/powerpc-linux -I/usr/include/ruby-1.9.1/ruby/b ackward -I/usr/include/ruby-1.9.1 -I. -D_FILE_OFFSET_BITS=64 -fPIC -fno-strict- aliasing -g -g -O2 -fPIC -Wall -o ppu_miner.o -c ppu_miner.c
make -C ppu
make[2]: Entering directory `/root/verement-cellminer-59057bc/ext/ppu'
Makefile:51: depend.auto: No such file or directory
make[2]: Leaving directory `/root/verement-cellminer-59057bc/ext/ppu'
make[2]: Entering directory `/root/verement-cellminer-59057bc/ext/ppu'
gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fno-st rict-aliasing -funroll-loops -mcpu=cell -Wall -Werror -c -o worker.o worker. c
gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fno-st rict-aliasing -funroll-loops -mcpu=cell -Wall -Werror -c -o sha256.o sha256. c
gcc -DUNROLL_SHA256 -Dinline="inline __attribute__((always_inline))" -O3 -fno-strict-aliasing -funroll-loops -mcpu=cell -Wall -Werror -c -o util.o util.c
ar rc worker.a worker.o sha256.o util.o
make[2]: Leaving directory `/root/verement-cellminer-59057bc/ext/ppu'
gcc -shared -o cellminer.so cellminer.o spu_miner.o spu_worker.o ppu_miner.o ppu/worker.a -L. -L/usr/lib -L. -rdynamic -Wl,-export-dynamic -lruby-1.9.1 -lspe2 -lpthread -lrt -ldl -lcrypt -lm -lc
make[1]: Leaving directory `/root/verement-cellminer-59057bc/ext'
now what went wrong?