Trying to build gcc 3.2.2 for ARM processor from cigwin version
$ gcc -v
Reading specs from /usr/lib/gcc-lib/i686-pc-cygwin/3.2/specs
Configured with: /netrel/src/gcc-3.2-3/configure --enable-languages=c,c++,f77,java --enable-libgcj --enable-threads=posix --with-sys
tem-zlib --enable-nls --without-included-gettext --enable-interpreter --disable-sjlj-exceptions --disable-version-specific-runtime-l
ibs --enable-shared --build=i686-pc-linux --host=i686-pc-cygwin --target=i686-pc-cygwin --enable-haifa --prefix=/usr --exec-prefix=/
usr --sysconfdir=/etc --libdir=/usr/lib --includedir=/nonexistent/include --libexecdir=/usr/sbin
Thread model: posix
gcc version 3.2 20020927 (prerelease)

Release:
gcc 3.2.2

Environment:
CygWin   Latest Cygwin DLL release version is 1.3.21-1

How-To-Repeat:
run ./configure --prefix=/gba
	--target=arm-thumb-elf
	--enable-targets=arm-elf --with-cpu=arm7tdmi
        --enable-interwork --enable-multilib
	--with-newlib --with-headers=../../newlib-1.11.0/newlib/libc/include
	--with-gcc --with-gnu-ld --with-gnu-as --with-stabs
	--disable-threads --disable-win32-registry 
        --without-local-prefix
	--enable-languages="c,c++"

Than change change
	USE_COLLECT2 = collect2$(exeext)
to
	USE_COLLECT2 = 
and then change
	STMP_FIXINC = stmp-fixinc
to
	STMP_FIXINC =

and run make all-gcc

than I get this

mkdir interwork
mkdir libgcc/interwork
mkdir thumb/interwork
mkdir libgcc/thumb/interwork
if [ -f stmp-dirs ]; then true; else touch stmp-dirs; fi
/cygdrive/c/gcc/gcc-3.2.2/obj/gcc/xgcc -B/cygdrive/c/gcc/gcc-3.2.2/obj/gcc/ -B/gba/arm-thumb-elf/bin/ -B/gba/arm-thumb-elf/lib/ -isy
stem /gba/arm-thumb-elf/include -O2  -DIN_GCC -DCROSS_COMPILE   -W -Wall -Wwrite-strings -Wstrict-prototypes -Wmissing-prototypes -i
system ./include  -Dinhibit_libc -fno-inline -g  -DIN_LIBGCC2 -D__GCC_FLOAT_NOT_NEEDED -Dinhibit_libc -I. -I. -I../../gcc -I../../gc
c/. -I../../gcc/config -I../../gcc/../include -DL_udivsi3 -xassembler-with-cpp -c ../../gcc/config/arm/lib1funcs.asm -o libgcc/./_ud
ivsi3.o
make[2]: *** [libgcc/./_udivsi3.o] Aborted (core dumped)
make[2]: Leaving directory `/cygdrive/c/gcc/gcc-3.2.2/obj/gcc'
make[1]: *** [stmp-multilib] Error 2
make[1]: Leaving directory `/cygdrive/c/gcc/gcc-3.2.2/obj/gcc'
make: *** [all-gcc] Error 2