mingw canadian cross for gcc3.1

[Rekha Deshmukh]

Hi!

I am building a canadian cross compiler for gcc-3.1 using mingw runtime 2.0-20020412 and w32api-1.3. 
I have successfully built the first compiler i.e build-to-host (linux to mingw) compiler. The first is built with gcc-3.0.3. I have a already built second compiler i.e build-to-target (linux to sh) compiler with gcc-3.1. 
While building the final compiler (mingw to sh) I am getting the following error in gcc make-

make[1]: Entering directory `/home/kpit/mingwsh-elfbld3.1/build-gcc-3.1-20020429/gcc'
make[1]: *** No rule to make target `../i686-pc-linux-gnu/libiberty/libiberty.a', needed by `gengenrtl'.  Stop.
make[1]: Leaving directory `/home/kpit/mingwsh-elfbld3.1/build-gcc-3.1-20020429/gcc'
make: *** [all-gcc] Error 2

Please guide me on this.
Thanks & Regards
Rekha Bhintade
KPIT Infosystems LTD
INDIA