switching to newer linux-libc-dev linux-2.6 provided kernel
 headers worked fine beside on mips mipsel:

  In file included from usr/klibc/arch/mips/crt0.S:11:
  usr/include/arch/mips/machine/asm.h:8:24: error: asm/regdef.h: No such
  file or directory
  usr/include/arch/mips/machine/asm.h:9:21: error: asm/asm.h: No such file
  or directory

  i'm not sure if you want to export both headers in the make
  kernelheaders target or if it is the fault of klibc to assume
  that those are available?

-- 
maks