Собираю GCC так:
../configure --target=arm-none-linux-gnueabi --prefix=/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static --with-local-prefix=/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root --disable-multilib --disable-libmudflap --with-sysroot=/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root --with-newlib --enable-threads=no --disable-shared --with-pkgversion=myconfig --enable-__cxa_atexit --enable-target-optspace --disable-nls --enable-symvers=gnu --enable-languages=c

При этом определены переменные
export AR_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-ar
export AS_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-as
export LD_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-ld
export NM_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-nm
export OBJDUMP_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-objdump
export RANLIB_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-ranlib
export STRIP_FOR_TARGET=/usr/local/toolchains/arm/bin/arm-none-linux-gnueabi-strip

И при конфигурации вроде эти результаты сбора binutils находится

далее
make all-gcc
make install-gcc

Попытка компиляции простенькой проги с int main() {} с помощью этого компилятора и опции -v показывает что
Using built-in specs.
Target: arm-none-linux-gnueabi
Configured with: ../configure --target=arm-none-linux-gnueabi --prefix=/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static --with-local-prefix=/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root --disable-multilib --disable-libmudflap --with-sysroot=/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root --with-newlib --enable-threads=no --disable-shared --with-pkgversion=myconfig --enable-__cxa_atexit --enable-target-optspace --disable-nls --enable-symvers=gnu --enable-languages=c
Thread model: single
gcc version 4.4.3 (myconfig)
COLLECT_GCC_OPTIONS='-c' '-v'
/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static/libexec/gcc/arm-none-linux-gnueabi/4.4.3/cc1 -quiet -v test.c -quiet -dumpbase test.c -auxbase test -version -o /tmp/cch3dNsU.s
ignoring nonexistent directory «/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root/include»
ignoring nonexistent directory «/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static/lib/gcc/arm-none-linux-gnueabi/4.4.3/../../../../arm-none-linux-gnueabi/include»
#include "..." search starts here:
#include <...> search starts here:
/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static/lib/gcc/arm-none-linux-gnueabi/4.4.3/include
/home/misha/KDE/src/toolchains/arm-none-linux-gnueabi/build/gcc-core-static/lib/gcc/arm-none-linux-gnueabi/4.4.3/include-fixed
/usr/local/toolchains/arm/arm-none-linux-gnueabi//sys-root/usr/include
End of search list.
GNU C (myconfig) version 4.4.3 (arm-none-linux-gnueabi)
compiled by GNU C version 4.5.0 20100604 [gcc-4_5-branch revision 160292], GMP version 4.3.2, MPFR version 2.4.2.
GGC heuristics: --param ggc-min-expand=100 --param ggc-min-heapsize=131072
Compiler executable checksum: 870ce7a45cb4ffc5b8eae580d040f0fc
COLLECT_GCC_OPTIONS='-c' '-v'
as -meabi=5 -o test.o /tmp/cch3dNsU.s
as: unrecognized option '-meabi=5'
Коей матери он вызывает host AS а не TARGET AS??? ЧЯДНТ??