Here are some instructions about how to build arm-gcc:

# How to read this document:
#
# # comment
# $ execute command
# ! Alter File
# < remove line
# > insert line

###################
# binutils-2.12.1 #
###################

$ mkdir binutils
$ cd binutils
$ tar xjf ../binutils-2.12.1.tar.bz2

# The ARM-Magic WORD is the same as for PE

! binutils-2.12.1/include/coff/arm.h (Line 78)
< #define ARMMAGIC 0xa00 /* I just made this up */
> #define ARMMAGIC 0x1c0 /* Me too :) */

# That's because ARMPEMAGIC == ARMMAGIC

! binutils-2.12.1/bfd/coffcode.h (Line 1862)
< case ARMPEMAGIC:
> /* case ARMPEMAGIC: */

# That's one tricky.. Visual Embedded Studio Linker
# adds relocation offset found in .text section
# So we would double that offset... 

! binutils-2.12.1/bfd/coff-arm.c (Lines 277 and 290)
< true
> false

$ binutils-2.12.1/configure --target=arm-coff

# Some Relocation stuff only works with those flags

! Makefile (Line 107)
< CFLAGS = -g -O2
> CFLAGS = -g -O2 -DARM_WINCE -DTE_WINCE

$ make
$ sudo make install
$ cd ..

###########
# GCC-3.1 #
###########

$ mkdir gcc
$ cd gcc
$ tar xzf ../gcc-3.1.tar.gz 

# Maybe we shouldn't try to compile crtstuff.c at all

! gcc-3.1/gcc/crtstuff.c (Lines 419 and 543)
< #error "What are you doing with crtstuff.c, then?"
< #error "What are you doing with crtstuff.c, then?"

# Visual Embedded Tools linker assumes no prefix

! gcc-3.1/gcc/config/arm/coff.h (Line 27)
< #define USER_LABEL_PREFIX "_"
> #define USER_LABEL_PREFIX ""

$ gcc-3.1/configure --target=arm-coff

# thumb relocations don't work properly, we don't need them
# for iPAQ

< MULTILIB_OPTIONS = ... marm/thumb mno-thumb-interwork/nthumb-interwork
> MULTILIB_OPTIONS = ...

< MULTILIB_DIRNAMES = .... thumb ...
> MULTILIB_DIRNAMES = .... ...

$ cd libiberty
$ make
$ cd ../gcc
$ make LANGUAGES="c"
$ sudo make install LANGUAGES="c"
$ cd ..

# The next ones should be replaced by your original
# Visual Embedded Tools header files, so don't execute
# the following lines, if you've already have them

$ sudo mkdir /usr/local/lib/gcc-lib/arm-coff/3.1/include/
$ sudo gcc/fixinc.sh /usr/local/lib/gcc-lib/arm-coff/3.1/include/

###################
# Generating code #
###################

# insert your cpu - type here... be careful, strongarm knows
# a data type misalignment trap which may be avoided by
# -malignment-trap ( only needed, if -mcpu!=strongarm[...] )

arm-coff-gcc -S -o CODE.S -mcpu=strongarm1100 -O3 \
	-I/usr/local/lib/gcc-lib/arm-coff/3.1/include -I/usr/include CODE.c