Samhain will only compile and run in a POSIX operating system, or an emulation thereof (e.g. the free Cygwin POSIX emulation for Windows XP/2000).
You need an ANSI C compiler to compile samhain. The GNU C compiler (GCC) from the Free Software Foundation (FSF) is fine. If your vendor's compiler is ANSI compliant, you should give it a try, since it might produce faster code. Also you will need to have standard tools like make in your PATH (the make tool is part of the POSIX standard).
If you want to use signed configuration and database files (this is an optional feature), GnuPG (gpg) must be installed.