If you build a cross-host compiler (such as building a mips64-linux-gnu native compiler from x86_64-linux-gnu), --with-gmp and --with-mpfr rightly apply to the host. However, even the generator files include <gmp.h> and <mpfr.h>, so the build machine needs gmp.h and mpfr.h to be installed too. There's no real need for this, and, as --with-gmp and --with-mpfr show, we can't assume that the files are installed in the standard directories.
-- Summary: [4.3 Regression] Build machine requires GMP and MPFR for building cross-host gccs Product: gcc Version: 4.3.0 Status: UNCONFIRMED Severity: normal Priority: P3 Component: bootstrap AssignedTo: unassigned at gcc dot gnu dot org ReportedBy: rsandifo at gcc dot gnu dot org GCC build triplet: x86_64-linux-gnu GCC host triplet: mips64-linux-gnu GCC target triplet: mips64-linux-gnu http://gcc.gnu.org/bugzilla/show_bug.cgi?id=35051