Hi Pierre,
> Hi,
> 
> I am a beginner with bluez and I hope that you will be able to inform me and
> to help itself. I wish that my PC be the headset of my phone.
> I wish that it embed audio profiles HFP and A2DP so that it can be used as
> headset/handsfree for a telephone or a walkman.

It will be done at some point in the future, but right now this is not 
implemented. Only the HFP audio gateway side an A2DP source is currently 
being actively developped.

> Then I make a make ... and I don't see *.o file in the audio directory
> ???!!! What can I do?

--enable-all does not enable audio service ;-)
You need to run with --enable-audio.

> 
> Also, does it exist an opensource project for handsfree profile with bluez?

Handsfree profile is basically in the pipe. If all goes as planned, it 
should come something like end of 2007/early 2008.

Regards,

Fabien Chevalier