Bugzilla Bug 70832

with MAKEFLAGS=-j3, it failed as described below, doing a 
'export MAKEFLAGS=""; emerge -u yelp' solved the problem.

the ebuild needs to be forced to -j1 or the 

errorlog:
==============================================================================

>>> Test phase [not enabled]: gnome-extra/yelp-2.6.4

>>> Install yelp-2.6.4 into /var/tmp/portage/yelp-2.6.4/image/ category gnome-extra
Making install in src
make[1]: Entering directory `/var/tmp/portage/yelp-2.6.4/work/yelp-2.6.4/src'
make[2]: Entering directory `/var/tmp/portage/yelp-2.6.4/work/yelp-2.6.4/src'
/bin/sh ../mkinstalldirs /var/tmp/portage/yelp-2.6.4/image//usr/bin
rm -f /var/tmp/portage/yelp-2.6.4/image//usr/bin/gnome-help
mkdir -p -- /var/tmp/portage/yelp-2.6.4/image//usr/bin
ln -s yelp /var/tmp/portage/yelp-2.6.4/image//usr/bin/gnome-help
/bin/sh ../mkinstalldirs /var/tmp/portage/yelp-2.6.4/image//usr/lib/bonobo/servers
ln: creating symbolic link `/var/tmp/portage/yelp-2.6.4/image//usr/bin/gnome-help' to `yelp': No such file or directory
make[2]: *** [install-exec-local] Error 1
make[2]: *** Waiting for unfinished jobs....
make[2]: *** Waiting for unfinished jobs....
mkdir -p -- /var/tmp/portage/yelp-2.6.4/image//usr/lib/bonobo/servers
make[2]: *** Waiting for unfinished jobs....
 /bin/install -c -m 644 ./GNOME_Yelp.server /var/tmp/portage/yelp-2.6.4/image//usr/lib/bonobo/servers/GNOME_Yelp.server
 /bin/sh ../libtool  --mode=install /bin/install -c  yelp /var/tmp/portage/yelp-2.6.4/image//usr/bin/yelp
/bin/install -c yelp /var/tmp/portage/yelp-2.6.4/image//usr/bin/yelp
make[2]: Leaving directory `/var/tmp/portage/yelp-2.6.4/work/yelp-2.6.4/src'
make[1]: *** [install-am] Error 2
make[1]: Leaving directory `/var/tmp/portage/yelp-2.6.4/work/yelp-2.6.4/src'
make: *** [install-recursive] Error 1

!!! ERROR: gnome-extra/yelp-2.6.4 failed.
!!! Function einstall, Line 478, Exitcode 2
!!! einstall failed
!!! If you need support, post the topmost build error, NOT this status message.

your 'emerge info' ?

[12:54]root@stue:~> emerge info
Portage 2.0.51-r3 (default-linux/x86/2004.0, gcc-3.3.4, glibc-2.3.4.20040808-r1, 2.4.26 i686)
=================================================================
System uname: 2.4.26 i686 AMD Athlon(TM) MP 1900+
Gentoo Base System version 1.4.16
Autoconf: sys-devel/autoconf-2.59-r5
Automake: sys-devel/automake-1.8.5-r1
Binutils: sys-devel/binutils-2.14.90.0.8-r1
Headers:  sys-kernel/linux-headers-2.4.21-r1
Libtools: sys-devel/libtool-1.5.2-r5
ACCEPT_KEYWORDS="x86"
AUTOCLEAN="yes"
CFLAGS="-O2 -march=athlon-mp -pipe -fomit-frame-pointer"
CHOST="i686-pc-linux-gnu"
COMPILER=""
CONFIG_PROTECT="/etc /usr/X11R6/lib/X11/xkb /usr/kde/2/share/config /usr/kde/3.2/share/config /usr/kde/3.3/env /usr/kde/3.3/share/config /usr/kde/3.3/shutdown /usr/kde/3/share/config /usr/lib/mozilla/defaults/pref /usr/share/config /var/qmail/alias /var/qmail/control"
CONFIG_PROTECT_MASK="/etc/gconf /etc/terminfo /etc/env.d"
CXXFLAGS="-O2 -march=athlon-mp -pipe -fomit-frame-pointer"
DISTDIR="/usr/portage/distfiles"
FEATURES="autoaddcvs ccache distlocks sandbox sfperms"
GENTOO_MIRRORS="http://ds.thn.htu.se/linux/gentoo"
MAKEOPTS="-j2"
PKGDIR="/usr/portage/packages"
PORTAGE_TMPDIR="/var/tmp"
PORTDIR="/usr/portage"
PORTDIR_OVERLAY=""
SYNC="rsync://rsync.no.gentoo.org/gentoo-portage"
USE="X aalib apm arts avi berkdb bitmap-fonts bonobo cdr crypt cups dvd encode esd f77 fam flac foomaticdb fortran gdbm gif gnome gpm gstreamer gtk gtk2 gtkhtml guile imagemagick imlib innodb java jpeg kde libg++ libwww mad mikmod motif mozilla mpeg mysql ncurses nls oggvorbis oss pam pdflib perl png python qt quicktime readline samba sdl slang snmp spell ssl svga tcltk tcpd tiff truetype x86 xml xml2 xmms xv zlib"


I noticed the -j2 MAKEOPTS here; however I set MAKEFLAGS=-j3 in my shellprofile.

added patch to the install part of the makefile in order for it to not do the
mkdir and ln in parallel. will push simple fix upstream.