Code:
Assembling: main.S
avr-gcc -c -mmcu=at90s2313 -I. -x assembler-with-cpp -Wa,-adhlns=main.lst,-gstab
s  main.S -o main.o
2313def.inc: Assembler messages:
2313def.inc:36: Error: unknown pseudo-op: `.device'
2313def.inc:39: Error: expected comma after "SREG"
2313def.inc:39: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:40: Error: expected comma after "SPL"
2313def.inc:40: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:41: Error: expected comma after "GIMSK"
2313def.inc:41: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:42: Error: expected comma after "GIFR"
2313def.inc:42: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:43: Error: expected comma after "TIMSK"
2313def.inc:43: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:44: Error: expected comma after "TIFR"
2313def.inc:44: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:45: Error: expected comma after "MCUCR"
2313def.inc:45: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:46: Error: expected comma after "TCCR0"
2313def.inc:46: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:47: Error: expected comma after "TCNT0"
2313def.inc:47: Error: junk at end of line, first unrecognized character is `3'
2313def.inc:48: Error: expected comma after "TCCR1A"
2313def.inc:48: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:49: Error: expected comma after "TCCR1B"
2313def.inc:49: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:50: Error: expected comma after "TCNT1H"
2313def.inc:50: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:51: Error: expected comma after "TCNT1L"
2313def.inc:51: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:52: Error: expected comma after "OCR1AH"
2313def.inc:52: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:53: Error: expected comma after "OCR1AL"
2313def.inc:53: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:54: Error: expected comma after "ICR1H"
2313def.inc:54: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:55: Error: expected comma after "ICR1L"
2313def.inc:55: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:56: Error: expected comma after "WDTCR"
2313def.inc:56: Error: junk at end of line, first unrecognized character is `2'
2313def.inc:57: Error: expected comma after "EEAR"
2313def.inc:57: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:58: Error: expected comma after "EEARL"
2313def.inc:58: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:59: Error: expected comma after "EEDR"
2313def.inc:59: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:60: Error: expected comma after "EECR"
2313def.inc:60: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:61: Error: expected comma after "PORTB"
2313def.inc:61: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:62: Error: expected comma after "DDRB"
2313def.inc:62: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:63: Error: expected comma after "PINB"
2313def.inc:63: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:64: Error: expected comma after "PORTD"
2313def.inc:64: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:65: Error: expected comma after "DDRD"
2313def.inc:65: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:66: Error: expected comma after "PIND"
2313def.inc:66: Error: junk at end of line, first unrecognized character is `1'
2313def.inc:67: Error: expected comma after "UDR"
2313def.inc:67: Error: junk at end of line, first unrecognized character is `0'
2313def.inc:68: Error: expected comma after "USR"
2313def.inc:68: Error: junk at end of line, first unrecognized character is `0'
2313def.inc:69: Error: expected comma after "UCR"
2313def.inc:69: Error: junk at end of line, first unrecognized character is `0'
2313def.inc:70: Error: expected comma after "UBRR"
2313def.inc:70: Error: junk at end of line, first unrecognized character is `0'
2313def.inc:71: Error: expected comma after "ACSR"
2313def.inc:71: Error: junk at end of line, first unrecognized character is `0'
2313def.inc:75: Error: expected comma after "SP7"
2313def.inc:76: Error: expected comma after "SP6"
2313def.inc:77: Error: expected comma after "SP5"
2313def.inc:78: Error: expected comma after "SP4"
2313def.inc:79: Error: expected comma after "SP3"
2313def.inc:80: Error: expected comma after "SP2"
2313def.inc:81: Error: expected comma after "SP1"
2313def.inc:82: Error: expected comma after "SP0"
2313def.inc:84: Error: expected comma after "INT1"
2313def.inc:85: Error: expected comma after "INT0"
2313def.inc:87: Error: expected comma after "INTF1"
2313def.inc:88: Error: expected comma after "INTF0"
2313def.inc:90: Error: expected comma after "TOIE1"
2313def.inc:91: Error: expected comma after "OCIE1A"
2313def.inc:92: Error: expected comma after "TICIE"
2313def.inc:93: Error: expected comma after "TOIE0"
2313def.inc:95: Error: expected comma after "TOV1"
2313def.inc:96: Error: expected comma after "OCF1A"
2313def.inc:97: Error: expected comma after "ICF1"
2313def.inc:98: Error: expected comma after "TOV0"
2313def.inc:100: Error: expected comma after "SE"
2313def.inc:101: Error: expected comma after "SM"
2313def.inc:102: Error: expected comma after "ISC11"
2313def.inc:103: Error: expected comma after "ISC10"
2313def.inc:104: Error: expected comma after "ISC01"
2313def.inc:105: Error: expected comma after "ISC00"
2313def.inc:107: Error: expected comma after "CS02"
2313def.inc:108: Error: expected comma after "CS01"
2313def.inc:109: Error: expected comma after "CS00"
2313def.inc:111: Error: expected comma after "COM1A1"
2313def.inc:112: Error: expected comma after "COM1A0"
2313def.inc:113: Error: expected comma after "PWM11"
2313def.inc:114: Error: expected comma after "PWM10"
2313def.inc:116: Error: expected comma after "ICNC1"
2313def.inc:117: Error: expected comma after "ICES1"
2313def.inc:118: Error: expected comma after "CTC1"
2313def.inc:119: Error: expected comma after "CS12"
2313def.inc:120: Error: expected comma after "CS11"
2313def.inc:121: Error: expected comma after "CS10"
2313def.inc:123: Error: expected comma after "WDTOE"
2313def.inc:124: Error: expected comma after "WDE"
2313def.inc:125: Error: expected comma after "WDP2"
2313def.inc:126: Error: expected comma after "WDP1"
2313def.inc:127: Error: expected comma after "WDP0"
2313def.inc:129: Error: expected comma after "EEMWE"
2313def.inc:130: Error: expected comma after "EEWE"
2313def.inc:131: Error: expected comma after "EERE"
2313def.inc:133: Error: expected comma after "PB7"
2313def.inc:134: Error: expected comma after "PB6"
2313def.inc:135: Error: expected comma after "PB5"
2313def.inc:136: Error: expected comma after "PB4"
2313def.inc:137: Error: expected comma after "PB3"
2313def.inc:138: Error: expected comma after "PB2"
2313def.inc:139: Error: expected comma after "PB1"
2313def.inc:140: Error: expected comma after "PB0"
2313def.inc:142: Error: expected comma after "DDB7"
2313def.inc:143: Error: expected comma after "DDB6"
2313def.inc:144: Error: expected comma after "DDB5"
2313def.inc:145: Error: expected comma after "DDB4"
2313def.inc:146: Error: expected comma after "DDB3"
2313def.inc:147: Error: expected comma after "DDB2"
2313def.inc:148: Error: expected comma after "DDB1"
2313def.inc:149: Error: expected comma after "DDB0"
2313def.inc:151: Error: expected comma after "PINB7"
2313def.inc:152: Error: expected comma after "PINB6"
2313def.inc:153: Error: expected comma after "PINB5"
2313def.inc:154: Error: expected comma after "PINB4"
2313def.inc:155: Error: expected comma after "PINB3"
2313def.inc:156: Error: expected comma after "PINB2"
2313def.inc:157: Error: expected comma after "PINB1"
2313def.inc:158: Error: expected comma after "PINB0"
2313def.inc:160: Error: expected comma after "PD6"
2313def.inc:161: Error: expected comma after "PD5"
2313def.inc:162: Error: expected comma after "PD4"
2313def.inc:163: Error: expected comma after "PD3"
2313def.inc:164: Error: expected comma after "PD2"
2313def.inc:165: Error: expected comma after "PD1"
2313def.inc:166: Error: expected comma after "PD0"
2313def.inc:168: Error: expected comma after "DDD6"
2313def.inc:169: Error: expected comma after "DDD5"
2313def.inc:170: Error: expected comma after "DDD4"
2313def.inc:171: Error: expected comma after "DDD3"
2313def.inc:172: Error: expected comma after "DDD2"
2313def.inc:173: Error: expected comma after "DDD1"
2313def.inc:174: Error: expected comma after "DDD0"
2313def.inc:176: Error: expected comma after "PIND6"
2313def.inc:177: Error: expected comma after "PIND5"
2313def.inc:178: Error: expected comma after "PIND4"
2313def.inc:179: Error: expected comma after "PIND3"
2313def.inc:180: Error: expected comma after "PIND2"
2313def.inc:181: Error: expected comma after "PIND1"
2313def.inc:182: Error: expected comma after "PIND0"
2313def.inc:184: Error: expected comma after "RXC"
2313def.inc:185: Error: expected comma after "TXC"
2313def.inc:186: Error: expected comma after "UDRE"
2313def.inc:187: Error: expected comma after "FE"
2313def.inc:188: Error: expected comma after "OR"
2313def.inc:190: Error: expected comma after "RXCIE"
2313def.inc:191: Error: expected comma after "TXCIE"
2313def.inc:192: Error: expected comma after "UDRIE"
2313def.inc:193: Error: expected comma after "RXEN"
2313def.inc:194: Error: expected comma after "TXEN"
2313def.inc:195: Error: expected comma after "CHR9"
2313def.inc:196: Error: expected comma after "RXB8"
2313def.inc:197: Error: expected comma after "TXB8"
2313def.inc:199: Error: expected comma after "ACD"
2313def.inc:200: Error: expected comma after "ACO"
2313def.inc:201: Error: expected comma after "ACI"
2313def.inc:202: Error: expected comma after "ACIE"
2313def.inc:203: Error: expected comma after "ACIC"
2313def.inc:204: Error: expected comma after "ACIS1"
2313def.inc:205: Error: expected comma after "ACIS0"
2313def.inc:207: Error: unknown pseudo-op: `.def'
2313def.inc:208: Error: unknown pseudo-op: `.def'
2313def.inc:209: Error: unknown pseudo-op: `.def'
2313def.inc:210: Error: unknown pseudo-op: `.def'
2313def.inc:211: Error: unknown pseudo-op: `.def'
2313def.inc:212: Error: unknown pseudo-op: `.def'
2313def.inc:214: Error: expected comma after "RAMEND"
2313def.inc:214: Error: unknown opcode `df'
2313def.inc:215: Error: expected comma after "XRAMEND"
2313def.inc:215: Error: unknown opcode `df'
2313def.inc:216: Error: expected comma after "E2END"
2313def.inc:216: Error: junk at end of line, first unrecognized character is `7'

2313def.inc:217: Error: expected comma after "FLASHEND"
2313def.inc:217: Error: junk at end of line, first unrecognized character is `3'

2313def.inc:220: Error: expected comma after "INT0addr"
2313def.inc:220: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:221: Error: expected comma after "INT1addr"
2313def.inc:221: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:222: Error: expected comma after "ICP1addr"
2313def.inc:222: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:223: Error: expected comma after "OC1addr"
2313def.inc:223: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:224: Error: expected comma after "OVF1addr"
2313def.inc:224: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:225: Error: expected comma after "OVF0addr"
2313def.inc:225: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:226: Error: expected comma after "URXCaddr"
2313def.inc:226: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:227: Error: expected comma after "UDREaddr"
2313def.inc:227: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:228: Error: expected comma after "UTXCaddr"
2313def.inc:228: Error: junk at end of line, first unrecognized character is `0'

2313def.inc:229: Error: expected comma after "ACIaddr"
2313def.inc:229: Error: junk at end of line, first unrecognized character is `0'

main.S:168: Warning: expression possibly out of 8-bit range
main.S:169: Error: constant value required
main.S:172: Error: constant value required
main.S:175: Error: constant value required
main.S:180: Error: constant value required
main.S:216: Error: constant value required
main.S:228: Error: constant value required
main.S:231: Error: constant value required
main.S:240: Error: constant value required
main.S:244: Error: constant value required
main.S:340: Error: constant value required
make: *** [main.o] Error 1
die 2312def.inc habe ich von AVR studio da win-avr keine hat