How to use LDFLAGS in makefile

Your linker (ld) obviously doesn’t like the order in which make arranges the GCC arguments so you’ll have to change your Makefile a bit:

CC=gcc
CFLAGS=-Wall
LDFLAGS=-lm

.PHONY: all
all: client

.PHONY: clean
clean:
    $(RM) *~ *.o client

OBJECTS=client.o
client: $(OBJECTS)
    $(CC) $(CFLAGS) $(OBJECTS) -o client $(LDFLAGS)

In the line defining the client target change the order of $(LDFLAGS) as needed.