I'm a linux user but this line seems strange
on a linux system that should be something like this
PATH=C:\Program Files (x86)\Intel\Compiler\11.1\051\bin\intel64\
in order to add the directory of your ifort compiler executable to the variable $PATH witch indicates to the system where to search for executables. I think you can add a path in window somewhere like:
and add a new env path.
Maybe your "abaqus_v6.env" file is not set correctly also, because the link step doesn't work, you can find this file in the subdirectory "site" of your abaqus installation directory. I've you tried to compile your subroutine by hand, by the way ?
Have a nice we