Android Source Compilation

Babu.A
Hi all, 

I am new for android..

Trying to compile android source which downloaded from 
git://repo.or.cz/linux-2.6/mini2440.git

make ARCH=arm CROSS_COMPILE=arm=eabi-

and getting this Error 

host C: acp <= build/tools/acp/acp.c
host C++: libhost <= build/libs/host/Directories.cpp
host C: libhost <= build/libs/host/CopyFile.c
host C++: libhost <= build/libs/host/pseudolocalize.cpp
cc1: error: unrecognized command line option "-m32"
make: *** [out/host/linux-x86/obj/EXECUTABLES/acp_intermediates/acp.o]
Error 1
make: *** Waiting for unfinished jobs....
cc1: error: unrecognized command line option "-m32"
make: ***
[out/host/linux-x86/obj/STATIC_LIBRARIES/libhost_intermediates/CopyFile.o]
Error 1
ubuntu@ubuntu-laptop:~/android_gym/FriendlyARM$ vim
build/libs/host/pseudolocalize.cpp 


Help me on this 

Thanks in advance 

Babu.A