AVR SPI target with interrupt
The most apparent problem I can see is the following line:

SPCR=(1&lt;&lt;SPE)|(1&lt;SPIE);


Is missing a less than sign and should include (1&lt;&lt;SPIE) to enable the SPI interrupt. Note that the current expression (1&lt;SPIE) will be equivalent to the boolean expression (1 &lt; 7) which will result in a value of 1. So that also means at the moment you'll be setting SPR0 for a speed of fosc/16 on the master.