[usr@localhost]$ ./configure --build=i686-pc-linux-gnu --host=i686-pc-mingw32
checking for a BSD-compatible install... /usr/bin/install -c
checking whether build environment is sane... yes
checking for a thread-safe mkdir -p... /bin/mkdir -p
checking for gawk... gawk
checking whether make sets $(MAKE)... yes
checking for i686-pc-mingw32-strip... i686-pc-mingw32-strip
checking for style of include used by make... GNU
checking for i686-pc-mingw32-gcc... i686-pc-mingw32-gcc
checking for C compiler default output file name... a.exe
checking whether the C compiler works... yes
checking whether we are cross compiling... yes
checking for suffix of executables... .exe
checking for suffix of object files... o
checking whether we are using the GNU C compiler... yes
checking whether i686-pc-mingw32-gcc accepts -g... yes
checking for i686-pc-mingw32-gcc option to accept ISO C89... none needed
checking dependency style of i686-pc-mingw32-gcc... gcc3
checking for special C compiler options needed for large files... no
checking for _FILE_OFFSET_BITS value needed for large files... unknown
checking for _LARGE_FILES value needed for large files... unknown
checking for strerror in -lcposix... no
checking for a BSD-compatible install... /usr/bin/install -c
checking for i686-pc-mingw32-gcc... (cached) i686-pc-mingw32-gcc
checking whether we are using the GNU C compiler... (cached) yes
checking whether i686-pc-mingw32-gcc accepts -g... (cached) yes
checking for i686-pc-mingw32-gcc option to accept ISO C89... (cached) none needed
checking dependency style of i686-pc-mingw32-gcc... (cached) gcc3
checking whether i686-pc-mingw32-gcc and cc understand -c and -o together... yes
checking how to run the C preprocessor... i686-pc-mingw32-gcc -E
checking for grep that handles long lines and -e... /bin/grep
checking for egrep... /bin/grep -E
checking for ANSI C header files... yes
checking for sys/types.h... yes
checking for sys/stat.h... yes
checking for stdlib.h... yes
checking for string.h... yes
checking for memory.h... yes
checking for strings.h... yes
checking for inttypes.h... yes
checking for stdint.h... yes
checking for unistd.h... yes
checking whether byte ordering is bigendian... no
checking for stdbool.h that conforms to C99... yes
checking for _Bool... yes
checking for an ANSI C-conforming const... yes
checking for void * support... yes
configure: creating ./config.status
config.status: creating Makefile
config.status: creating src/Makefile
config.status: creating config.h
config.status: config.h is unchanged
config.status: executing depfiles commands
[usr@localhost]$ make
make  all-recursive
make[1]: Entering directory `/home/usr/mingw'
Making all in src
make[2]: Entering directory `/home/usr/mingw/src'
i686-pc-mingw32-gcc -DHAVE_CONFIG_H -I. -I..     -g -Wall -DLOCALEDIR=\"/usr/local/share/locale\" -Wno-switch -Wno-pointer-sign  -g -O2 -MT cross_test-test.o -MD -MP -MF .deps/cross_test-test.Tpo -c -o cross_test-test.o `test -f 'test.c' || echo './'`test.c
test.c:4:2: warning: #warning yesssssssssssssssss
mv -f .deps/cross_test-test.Tpo .deps/cross_test-test.Po
i686-pc-mingw32-gcc  -g -Wall -DLOCALEDIR=\"/usr/local/share/locale\" -Wno-switch -Wno-pointer-sign  -g -O2  -lm  -o cross-test.exe cross_test-test.o  
make[2]: Leaving directory `/home/usr/mingw/src'
make[2]: Entering directory `/home/usr/mingw'
make[2]: Leaving directory `/home/usr/mingw'
make[1]: Leaving directory `/home/usr/mingw'
[usr@localhost]$ file src/cross-test.exe 
src/cross-test.exe: MS-DOS executable PE  for MS Windows (console) Intel 80386 32-bit