virtualbox-guest-dkms 4.1.2-dfsg-1ubuntu1: virtualbox-guest kernel module failed to build (make: Makefile: No such file or directory)

Which linux-headers-* packages are installed on the system?

linux-headers-3.0.0-11 (3.0.0-11.18)
linux-headers-3.0.0-11-generic (3.0.0-11.18)
linux-headers-generic (3.0.0-11.12)

After a reboot, still enable to activate the driver with jockey (error message from jockey)

Status changed to 'Confirmed' because the bug affects multiple users.

I've reversed the duplicates around because this is a much more recent bug and easier to debug with fresh versions.

I've just done a fresh install using a standard ubuntu image from today and had no problems installing the virtualbox DKMS modules package myself.

Since you have all of the required packages installed i'm wondering if for some reason some of the files were not installed properly during the install time from ubiquity's file copy. Can you please check to see if you actually have a valid
/usr/src/linux-headers-3.0.0-11-generic/Makefile symlink that points to /usr/src/linux-headers-3.0.0.11/Makefile?

If not, then please repeat your install with ubiquity debug mode (debug-ubiquity on the kernel command line) and check whether that Makefile is present. If it's not present, please file a ubiquity bug (ubuntu-bug ubiquity) and mark this as a duplicate of that.

I checked and the symlink is correct.
However, purging all linux header, and re-installing them, then installing by synaptic the guest additions is working. I'll check again with a fresh install if I can reproduce the problem.

I have been having jockey crash every time as well, but after re-installing headers jockey still crashed while synaptic was able to install them just find and the driver is in use now.

uname -a: Linux unit193-VBox 3.0.0-11-generic #18-Ubuntu SMP Tue Sep 13 23:29:47 UTC 2011 i686 athlon i386 GNU/Linux

Problem still exists on fresh install of Lubuntu 11.10 beta2 with updated packages.
"/usr/src/linux-headers-3.0.0-11-generic/Makefile" simlink exists and points to "/usr/src/linux-headers-3.0.0.11/Makefile", but the target file doesn't exists. Actually, entire "/usr/src/linux-headers-3.0.0.11/" directory structure exists but there are no files in it.

also on lubuntu 32-bit: https://bugs.launchpad.net/ubuntu/+source/virtualbox/+bug/858189

What I did to make it work:
1) "sudo aptitude purge linux-headers-3.0.0-11 linux-headers-3.0.0-11-generic linux-headers-generic"
2) "sudo aptitude install linux-headers-3.0.0-11 linux-headers-3.0.0-11-generic linux-headers-generic" - header files are now correctly installed
3) "sudo aptitude purge virtualbox-guest-dkms virtualbox-guest-utils virtualbox-guest-x11"
4) install guest additions using jockey-gtk

it works! thank you!
so apparently the kernel headers are not installed correctly.