is MS-DOS the same as Windows?

"Mark Galeck (CW)" <[email protected]>
Newsgroups gmane.comp.gnu.make.windows
Message-ID <49DA8B716852DE4CA0B749102D55CC7A96AC4E2726@HQ-EXCH-6.corp.brocade.com>
When MS-DOS is mentioned in the GNU make manual, does this automatically mean "this applies to the version of GNU-make for any flavor of Windows"?  Once somebody here basically said, "it says DOS in the manual, you have XP, begone".  

Mark
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