After some searching, I found out that in cygwin wasn't by installed make package. bet now is other problem. To build tool chane need autoconf-2.68 and autom4te-2.68, but now for cygwin is available 2.69 packages
Code: Select allmake[1]: Entering directory '/home/Adas/esp-open-sdk/crosstool-NG'
../Makefile:184: warning: overriding recipe for target 'ESP8266_NONOS_SDK-2.1.0-18-g61248df/.dir'
../Makefile:179: warning: ignoring old recipe for target 'ESP8266_NONOS_SDK-2.1.0-18-g61248df/.dir'
./bootstrap
Running autoconf...
/cygdrive/c/MinGW/bin/autoconf-2.68: line 501: /mingw/bin/autom4te-2.68: No such file or directory
make[1]: *** [../Makefile:146: _ct-ng] Error 127
make[1]: Leaving directory '/home/Adas/esp-open-sdk/crosstool-NG'
make: *** [Makefile:143: crosstool-NG/ct-ng] Error 2
So I tray to find cow to get older, version of this packages, but until now without luck.