http://gcc.gnu.org/bugzilla/show_bug.cgi?id=47806
--- Comment #3 from Andrew Pinski <pinskia at gcc dot gnu.org> 2011-02-18 23:21:59 UTC --- Don't you need a sysroot to build a cross compiler in this case? Try adding --without-headers --with-newlib if you don't have a sysroot for AIX. Note there is nothing AIX specific in building a cross compiler here.