1.libm needs libc, so we need to add newlib's libc path to CPATH
export CPATH=/home/wk/newlib-1.11.0/newlib/libc/include
../configure --prefix=/home/wk/newlib-libm-install
make
2.some file you need
libm.a and fdlibm.h
[root@localhost build]# pwd
/home/wk/newlib-1.11.0/newlib/libm/build
[root@localhost build]# ll .libs
total 2068
-rw-r--r-- 1 root root 2112204 Mar 9 22:22 libm.a
lrwxrwxrwx 1 root root 10 Mar 9 22:22 libm.la -> ../libm.la
[root@localhost build]# ll ../common/fdlibm.h
-rw-r--r-- 1 447 1002 10936 Jun 27 2002 ../common/fdlibm.h