Here's the note for creating android toolchain form ARMv4T(my mini2440).
First of all, you should create a work directory, I will call it WORK_DIR.
Get toolchain src from Google
cd WORK_DIR
repo init -u https://android.googlesource.com/toolchain/manifest -b donut
# This is the toolchain's manifest repository, you can change donut to any branch name as you need
repo sync -j16
# Now, get the real code
Configure & Build
cd build
./configure --prefix=/some/path/WORK_DIR/out/ --target=arm-eabi --with-gcc-version=4.4.0 --with-binutils-version=2.19 --with-arch=armv4t --with-gmp-version=4.2.4 --with-mpfr-version=2.4.1 --with-gdb-version=6.8 --with-multilib-list=mandroid,mthumb-interwork
make && make install
Issues
During the build process, there would be a few minors errors.
References:
https://groups.google.com/forum/?fromgroups=#!topic/android-porting/ec6RoIQaTFs
http://woodrowshen.blogspot.de/2011/01/gdbgdb-68error.html
http://www.omappedia.com/wiki/Android_-_How-to_Rebuild_gdbserver