how to build liblapack.a in ubutu 12.04lts 32bit

[mtbayat]

hello all,
I want to build liblapack.a on the ubuntu 12.04LTS operating system in 32 bit mashine. As mentioned on one manual, The three steps must be done in the following order:

1. Gunzip and tar the file.

2. Copy and edit the file LAPACK/make.inc.example to LAPACK/make.inc.

3. Edit the file LAPACK/Makefile and type make.

I had done step one and two but I cant figure out how should I edit those "make.inc" & "Makefile".
how can I manage this problem?
Thanks in advance