error building gcc , (simulators and targets...)

[msarasa@fh-konstanz.de]

I'm trying to build gcc for a specific target : m68k for example
as I do:
make all
I get this error message:

miguel@stefan:~/gcc_sim/build-binutils > make all
make  all-recursive
make[1]: Entering directory `/home/miguel/gcc_sim/build-binutils'
Making all in doc
make[2]: Entering directory `/home/miguel/gcc_sim/build-binutils/doc'
make[2]: Nothing to be done for `all'.
make[2]: Leaving directory `/home/miguel/gcc_sim/build-binutils/doc'
Making all in po
make[2]: Entering directory `/home/miguel/gcc_sim/build-binutils/po'
make[2]: Nothing to be done for `all'.
make[2]: Leaving directory `/home/miguel/gcc_sim/build-binutils/po'
make[2]: Entering directory `/home/miguel/gcc_sim/build-binutils'
make[2]: *** No rule to make target `../bfd/bfd.h', needed by `size.o'.  Stop.
make[2]: Leaving directory `/home/miguel/gcc_sim/build-binutils'
make[1]: *** [all-recursive] Error 1
make[1]: Leaving directory `/home/miguel/gcc_sim/build-binutils'
make: *** [all-recursive-am] Error 2

What should I do? I'm really a begginer!
The goal of my efforts is to configure gdb to its use with a simulator, in 
order to see what should I do to configure my own undefined simulator for a 
new , not defined processor.
Any ideas would be really wellcomed
What could I read? Or analyze?
Thank you very much.
Miguel