Win32/cygwin --> SunSPARC cross compiler problem

[Wirawan Purwanto]

This is a generic question (so I don't include the details). I am 
building a GCC to produce SPARC executables, where the compiler is 
hosted on Windows 2000 (under Cygwin). Then it stopped when it was about 
to compile gmon.o. When I checked "install" info documentation of GCC, 
it says that I have to specify the location  of TARGET include files. 
How to do this, or to get the include files? I am building from scratch, 
so I don't have any include files for SPARC.

Note:
- I've built BINUTILS 2.13 successfully
- Now I'm in the process of building C/C++/F77 of GCC-3.2

Thanks,
Wirawan