Osvaldo,
First install xcode tools on the Mac. You may download them from www.Apple.com or install them from the OSX installation DVD.
> 1.- Please If you have time, the steep to compile the harbour on mac
Exactly the same as building Harbour for Linux:
First, do a checkout from Harbour CVS. Create a file named checkout.sh with this content:
cvs -z3 -d:pserver:anonymous@harbour-project.cvs.sourceforge.net:/cvsroot/harbour-project co -P harbour
Then do a chmod +x ./checkout.sh to give it execution permission. Now run ./checkout.sh to download Harbour.
Now locate harbour/make_gnu.sh and do again chmod +x ./make_gnu.sh and then run ./make_gnu.sh and you get Harbour for Mac built and ready to be used 
> 2.- What are the news about FiveMac ...
We are working on it, though we are delayed