some problem about cross-compile the gcc-2.95.3

[zouq]

first i download the release the version of gcc-2.95.3, binutils 2.15,
and i use the o32 lib, include of gcc3.3.3 .
1. compile the binutils and install it
mkdir binutils-build;
cd binutils-build;
../../binutils-2.15/configure --prefix=/opt/gcc --target=mipsel-linux -v;
make;make install;

2. cp -r ../../lib /opt/gcc/mipsel-linux/
   cp -r ../../include /opt/gcc/mipsel-linux/

3. compile the gcc
mkdir gcc-build;
cd gcc-build;
../../gcc-2.95.3/configure --prefix=/opt/gcc --target=mipsel-linux
--enable-languages=c -enable-shared -disable-checking -v;
make;

then the ERROR happened:
make[1]: Entering directory
`/home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc'
(cd intl && make all)
make[2]: Entering directory
`/home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc/intl'
make[2]: Nothing to be done for `all'.
make[2]: Leaving directory
`/home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc/intl'
if [ -f libgcc2.ready ] ; then \
        true; \
else \
        touch libgcc2.ready; \
fi
rm -f tmplibgcc2.a
for name in _muldi3 _divdi3 _moddi3 _udivdi3 _umoddi3 _negdi2 _lshrdi3
_ashldi3 _ashrdi3 _ffsdi2 _udiv_w_sdiv _udivmoddi4 _cmpdi2 _ucmpdi2
_floatdidf _floatdisf _fixunsdfsi _fixunssfsi _fixunsdfdi _fixdfdi
_fixunssfdi _fixsfdi _fixxfdi _fixunsxfdi _floatdixf _fixunsxfsi _fixtfdi
_fixunstfdi _floatditf __gcc_bcmp _varargs __dummy _eprintf _bb _shtab
_clear_cache _trampoline __main _exit _ctors _pure; \
do \
  echo ${name}; \
  /home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc/xgcc
-B/home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc/
-B=/opt/gcc-2.95//mipsel-linux/bin/
-I=/opt/gcc-2.95//mipsel-linux/include  -DCROSS_COMPILE -DIN_GCC     
-I./include     -DIN_LIBGCC2 -D__GCC_FLOAT_NOT_NEEDED -I/usr/include  
-I. -I../../../gcc-2.95.3/gcc -I../../../gcc-2.95.3/gcc/config
-I../../../gcc-2.95.3/gcc/../include -c -DL${name} \
       ../../../gcc-2.95.3/gcc/libgcc2.c -o ${name}.o; \
  if [ $? -eq 0 ] ; then true; else exit 1; fi; \
  mipsel-linux-ar rc tmplibgcc2.a ${name}.o; \
  rm -f ${name}.o; \
done
_muldi3
as: unrecognized option `-O2'
make[1]: *** [libgcc2.a] Error 1
make[1]: Leaving directory
`/home/mytask/mywork/WHAT_I_HAVE_DONE/mycompile/gcc-2.95.3-build/gcc/gcc'

i am very confused about the error.
is there something wrong with my Makefile?
the as should be mipsel-linux-as????
is it?