how to compile library files

[bjamali@ut.ac.ir]

hi
I have a program with a ANSI C program written for linux
my operating system is WINXP and i have dowloaded MINGW
when i compile it with

gcc -c  acotsp.c
 it doesnt give any error and the acotsp.o file is created
but when trying to create an executable file

gcc -o acotsp  acotsp.o

it fails and gives error.
my program includes header and library files but how to compile them with
the main program.

thanks