cross compilation for ipaq

Respected sir/madam
                      I am working on a project and I wanted to cross
compile one application for compaq iPAQ..but i do not know how to cross
compile.The author mentioned to use familiar Linux distribution and for
cross compilation he said to use toolchain 2.95
(cross-2.95.3.tar.bz2).He said that unpack this file in "/" directory
and uses the command
make clean;make -f Makefile.arm

but it is not working..so tell me how i can cross compile my
application ..and provide me some link so that i can understand the
cross compiling concept and can use for my application..
looking forward for your positive response..
Thank you in advance....
with regards
vinay

--
vinay kumar singh
dongseo university
busan south korea