1) Get relevant tools
	dpkg 1.14 from SVN
	dpkg-cross 1.36 from CVS
2) Build and install tool packages
3) # apt-get source binutils
4) Apply Nikita's and Lennert patches
5) # TARGET=arm-linux-gnueabi fakeroot debian/rules binary-cross
6) You should get binutils-arm-linux-gnueabi_2.17-3_i386.deb

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Fails... we want glibc-2.3 or 2.4 nor 2.5
7) Download and dpkg-cross
libc6-dev_2.5-0exp6_armel.deb
libc6_2.5-0exp6_armel.deb
libgcc1_4.1.1-21_armel.deb
linux-kernel-headers_2.6.18-6_armel.deb

8) # apt-get source gcc-4.1
9) cd gcc-4.1-*
10) DEB_CROSS_INDEPENDENT=yes fakeroot debian/rules control
11) DEB_CROSS_INDEPENDENT=yes dpkg-buildpackage -us -uc -B -rfakeroot 


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Temp

  # export GCC_SONAME=1

No successfull at all

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Let's compile glibc-2.3 from sources...
Need to add cputable at /usr/share/dpkg in order to compile armel data.

wget http://ftp.debian.org/debian/pool/main/g/glibc/glibc_2.5.orig.tar.gz
wget http://ftp.debian.org/debian/pool/main/g/glibc/glibc_2.5-0exp6.diff.gz
wget http://ftp.debian.org/debian/pool/main/g/glibc/glibc_2.5-0exp6.dsc
wget http://armel-debs.applieddata.net/diffs/glibc-2.5-armel.diff

Patch

chmod a+x debian/rules