This error occurs if you configure GCC as cross compiler and $ make $ make clean-target-libgcc $ make all-target-libgcc
./libgcc/libgcc2.c:32:23: fatal error: libgcc_tm.h: No such file or directory Removing the $target directory altogether works: $ make $ rm -rf $target $ make # rebuilds libgcc fine So there is some dependencies missing in the new libgcc infrastructure.