I'm an unlucky man...
I triple checked my steps and all seems to be ok. At this point I think I do some errors in making process. I do:

Code:
make all OS_TARGET=gba CPU_TARGET=arm CROSSBINDIR=/opt/GbaDevKit/bin  BINUTILSPREFIX=arm-agb-elf-
where /opt/GbaDevKit/bin is my cross-binutils directory and arm-agb-elf- is the prefix of cross-binutils.

But, sadly: :cry:

Code:
Makefile:172: *** The Makefile doesn't support target arm-gba, please run fpcmake first.  Stop.
Any suggestions?