The problem comes from using absolute paths to the headers.
You have to add the directories where the header files of opencv reside to your linker. From your question I suppose they are:
C:\opencv\include\opencv\
and C:\opencv\include\
In eclipse you can add them through you project properties under C/C++ Build settings. Find where it says about include directories and put these two. Also you have to define the library directories and the libraries to be linked, if you haven't done this already.
Last but important, don't use absolute paths with include but relative.
#include "cv.h"
#include "highgui.h"