cuda 3.2 error when compiling sdk-examples: cannot find -iGLU

hello dear CUDA specialists,

I refer my request to the following posting:
http://forums.nvidia.com/index.php?showtopic=183071

I have a similiar problem that unfortunately couldn`t be solved the shown way.
My Linux version is Ubuntu 10.04 with the 2.6.38-10-generic kernel.
For the installation I used the following files:
devdriver_3.2_linux_64_260.19.12.run
cudatoolkit_3.2.16_linux_64_ubuntu10.04.run
gpucomputingsdk_3.2.16_linux.run

Everything was ok during the intstallation, but when tried to compile the SDK-examples,I got this 2 errors (“Fehler” = “error” in german)

E.T.@his_computer:~/NVIDIA_GPU_Computing_SDK/C$ make
(…)
/usr/bin/ld: cannot find -lGLU
collect2: ld returned 1 exit status
make[1]: *** […/…/bin/linux/release/simpleGL] Fehler 1
make[1]: Verlasse Verzeichnis ‘/home/tenglisch/NVIDIA_GPU_Computing_SDK/C/src/simpleGL’
make: *** [src/simpleGL/Makefile.ph_build] Fehler

I made the same steps as written in the link above, but without success

Can anyone help me, please?
What is wrong?
What does the “U” mean in “-lGLU”?

I am very grateful for every helpful information!!!

Best regards from Germany!

E.T.