Somehow I got OpenCV to build on my Mac, although I don't think it is political correct. I'll try to document the steps below, but I don't know wether I got a working library, yet. Fortunately the Test-Skrips worked :-). Maybe someone with a less messed up Mac can try to repeat those steps...:

• Start with fresh sources. Don not trust make clean and friends in this case ;-)
• Install Dev-Packages (X-Code, GCC, ...)
• Install X-Server with SDK!
• Install Fink
• Use FinkCommander to Install: giflib, libjpeg (not libjpg), libpng3, libtiff, openmotif3 (will install 3 packages each)
• Install: "libtool14, autoconf2.5, autoconf2.54 (not autoconf2.5.4), automake1.7" via FinkComander^?
• ln -s /sw/include/Xm /usr/X11R6/include
• export LDFLAGS="-L/sw/lib" (needed for jpg, tiff, ...)
• export CPPFLAGS="-I/sw/include"
• ./configure --prefix=/sw

Till here you shouldn't get any problems.

• make ... Compiles till it tries to link libcvaux, where it aborts with:

"...
/usr/bin/libtool: internal link edit command failed
make[3]: *** [libcvaux.la] Error 1
make[2]: *** [all-recursive] Error 1
make[1]: *** [all-recursive] Error 1
make: *** [all] Error 2
"

• remove "no-undefinded" flag from "cvaux/src/Makefile"
• make ... compiles till it tries to link libhighgui. aborts with

"...
ld: window_lnx.lo illegal reference to symbol: _XtAddCallback defined in indirectly referenced dynamic library /usr/X11R6/lib/libXt.6.dylib
/usr/bin/libtool: internal link edit command failed
make[3]: *** [libhighgui.la] Error 1
make[2]: *** [all-recursive] Error 1
make[1]: *** [all-recursive] Error 1
make: *** [all] Error 2"

• remove "no-undefinded" flag from "otherlibs/highhui/Makefile"
• make ... gets busted compiling cvcam:

"...
cvvideo.cpp:82: warning: `void icvVideoPicture2ImageBuffer(int)' declared
   `static' but never defined
make[5]: *** [cvvideo.lo] Error 1
make[4]: *** [all-recursive] Error 1
..."

• rm -rf otherlibs/cvcam/
• remove "cvcam" from "SUBDIRS" in otherlibs/Makefile
• make till the very end.
• tests/cv/src/cvtest
• sudo make install
• done