Error using mex Unable to complete successfully

I am using Matlab 2013a, MS visual studio 2010, and opencv 2.4.8 I had my mex setup, updated my batch file but still getting this error when I tried to run any cpp code that uses opencv libraries through matlab:

fatal error C1083: Cannot open include file: 'opencv/cv.h': Invalid argument

   C:\PROGRA~1\MATLAB\R2013A\BIN\MEX.PL: Error: Compile of 'first.cpp' failed. 

   Error using mex (line 206)
   Unable to complete successfully.

Although I can see the cv.h within the dir:

>> dir
.          Include    cv.h       highgui.h  opencv     
..         bin        first.cpp  lib

Can anyone gives any suggestions to solve this problem please?

[Walter Roberson]

But is there an opencv/cv.h ?

What happens if you copy cv.h into opencv/ ?