#include <avr/io.h>
#include <delay.h>

int main(void)
{
...

return (0);

}

delay.h: No such file or directory

C:Program Files (x86)AtmelAtmel ToolchainAVR8 GCCNative 3.4.2.1002
avr8-gnu-toolchainavrincludeavrdelay.h