which include-files for mingw32 (cross-built)

[Claes Lilliesköld]

Hello
Where do I find the include files needed to build a mingw32 cross
compiler (GCC 2.95.2)
when building on solaris 2.6 machine. Should they be the include files
of
my target? In that case, I can perhaps use include files from a native
windows
compiler (no name).
I though of specifying the include directory with --with-headers.

thanks / Claes