File format not recognized; treating as linker script using GCC

I am pretty new to Makefiles and i am trying to build an executable from 3 files, file1.c, file2.c, and file1.h into an executable called exFile. Here's what I got:

all: exFile
exFile: file1.o file2.o 
    gcc -Wall -g -m32 repeat.o show.o -o repeat

file1.o: file1.c file1.h
    gcc -Wall -g -m32 -S file1.c -o file1.o

file2.o: file2.c 
    gcc -Wall -g -m32 -S file2.c -o file2.o

I've searched the web for makefiles in this format, but i came up empty handed so i was wondering if someone can help. When it tries to compile i get:

usr/bin/ld:file1.o:1: file format not recognized; treating as linker script

I've compiled programs using assembly files but I'm not to sure what to do with c files or the file1.h file. file1.c includes file1.h so i have to link them (I think?). Any suggestions or links to a reference would be appreciated