diff --git a/newlib/ChangeLog b/newlib/ChangeLog
index 22db9d3f2..5b60c579c 100644
--- a/newlib/ChangeLog
+++ b/newlib/ChangeLog
@@ -1,3 +1,10 @@
+2002-04-25  Thomas Fitzsimmons  <fitzsim@redhat.com>
+
+	* configure.in (CC_FOR_BUILD): Set to gcc whether
+	cross-compiling or not.
+	(CC): Add -isystem's for targ-include and libc/include when they
+	do not already appear in CC.
+
 2002-04-24  Thomas Fitzsimmons  <fitzsim@redhat.com>
 
 	* Makefile.am (check-DEJAGNU): New target.
diff --git a/newlib/README b/newlib/README
index e07d29b9c..c32a5f06e 100644
--- a/newlib/README
+++ b/newlib/README
@@ -158,6 +158,25 @@ you can use it to test your guesses on abbreviations--for example:
      % sh config.sub i786v
      Invalid configuration `i786v': machine `i786v' not recognized
 
+The Build, Host and Target Concepts in newlib
+=============================================
+
+The build, host and target concepts are defined for gcc as follows:
+
+build: the platform on which gcc is built.
+host: the platform on which gcc is run.
+target: the platform for which gcc generates code.
+
+Since newlib is a library, the target concept does not apply to it, and the
+build, host, and target options given to the top-level configure script must
+be changed for newlib's use.
+
+The options are shifted according to these correspondences:
+
+gcc's build platform has no equivalent in newlib.
+gcc's host platform is newlib's build platform.
+gcc's target platform is newlib's host platform.
+and as mentioned before, newlib has no concept of target.
 
 `configure' options
 ===================
diff --git a/newlib/configure b/newlib/configure
index 38b6c49f3..5bece9525 100755
--- a/newlib/configure
+++ b/newlib/configure
@@ -2448,14 +2448,16 @@ fi
 
 # Put a plausible default for CC_FOR_BUILD in Makefile.
 if test -z "$CC_FOR_BUILD"; then
-  if test "x$cross_compiling" = "xno"; then
-    CC_FOR_BUILD='$(CC)'
-  else
-    CC_FOR_BUILD=gcc
-  fi
+  CC_FOR_BUILD=gcc
 fi
 
 
+# These get added in the top-level configure.in, except in the case where
+# newlib is being built natively.
+if test -z `echo ${CC} | grep \/libc\/include`; then
+  CC="${CC} -isystem $PWD/targ-include -isystem ${newlib_basedir}/libc/include"
+fi
+
 if test "${multilib}" = "yes"; then
   multilib_arg="--enable-multilib"
 else
diff --git a/newlib/configure.in b/newlib/configure.in
index 9c62a1b8f..372d8fb9d 100644
--- a/newlib/configure.in
+++ b/newlib/configure.in
@@ -98,14 +98,16 @@ AC_SUBST(UNIX_OBJECTLIST)
 
 # Put a plausible default for CC_FOR_BUILD in Makefile.
 if test -z "$CC_FOR_BUILD"; then
-  if test "x$cross_compiling" = "xno"; then
-    CC_FOR_BUILD='$(CC)'
-  else
-    CC_FOR_BUILD=gcc
-  fi
+  CC_FOR_BUILD=gcc
 fi
 AC_SUBST(CC_FOR_BUILD)
 
+# These get added in the top-level configure.in, except in the case where
+# newlib is being built natively.
+if test -z `echo ${CC} | grep \/libc\/include`; then
+  CC="${CC} -isystem $PWD/targ-include -isystem ${newlib_basedir}/libc/include"
+fi
+
 if test "${multilib}" = "yes"; then
   multilib_arg="--enable-multilib"
 else