cl compiler is not recognized by nvcc


I have some issues regarding the installation of the CUDA toolkit (4.2).
I am using Windows 7 (64 bits), matlab 2012rb (32 bits), MS visual studio 2010 ultimate and Windows SDK 7.1.
I want to include some Cuda code in my mex files. To do so, I use the nvcc compiler and the cl compiler from VS 2010. I am facing an issue that has been tackled several times on the internet but all the solutions posted about this subject did not work in my case.

At the beginning, my CL.exe compiler was not in the windows path. I have added this exe to my path but nvcc is still not able to use it: "Cannot find compiler "cl.exe" in path".
I have tried to add the path to the C compiler in the nvcc.profile file with the following line: "INCLUDES += "-I$(TOP)/include "-I$(TOP)/include/cudart" "-IC:/Program Files (x86)/Microsoft Visual Studio 10.0/VC/include" $(SPACE)"

I could not find a solution, I know that the compiler cl is not recognized by nvcc.