C:/Documents\ is not recognized internal or external command

I'm trying to run a set of settings for a project but I can't figure out what goes wrong. When I try to run make I get the following error:

C:/Documents\ is not recognized internal or external command

It looks like vim can't escape white space. Does anybody know how can I do that?

Here is my vim script:

" Setup the project home directory.
let project_home = "C:/Documents\\ and\\ Settings/user/Projects/myproject"
let &makeprg = project_home."/tools/make.exe"
set cd=project_home

Any help is appreciated.

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