diff --git a/meta/recipes-devtools/gcc/gcc-4.8/0023-Use-the-defaults.h-in-B-instead-of-S-and-t-oe-in-B.patch b/meta/recipes-devtools/gcc/gcc-4.8/0023-Use-the-defaults.h-in-B-instead-of-S-and-t-oe-in-B.patch
new file mode 100644
index 0000000..9e4435c
--- /dev/null
+++ b/meta/recipes-devtools/gcc/gcc-4.8/0023-Use-the-defaults.h-in-B-instead-of-S-and-t-oe-in-B.patch
@@ -0,0 +1,88 @@
+From 46d52439052f0876a92dcf8a0ab9c60d75c8030b Mon Sep 17 00:00:00 2001
+From: Khem Raj <raj.khem@gmail.com>
+Date: Fri, 29 Mar 2013 09:17:25 +0400
+Subject: [PATCH 23/35] Use the defaults.h in ${B} instead of ${S}, and t-oe
+ in ${B}
+
+Use the defaults.h in ${B} instead of ${S}, and t-oe in ${B}, so that
+the source can be shared between gcc-cross-initial,
+gcc-cross-intermediate, gcc-cross, gcc-runtime, and also the sdk build.
+
+Signed-off-by: Khem Raj <raj.khem@gmail.com>
+
+Upstream-Status: Pending
+---
+ gcc/Makefile.in  |    2 +-
+ gcc/configure    |    4 ++--
+ gcc/configure.ac |    4 ++--
+ gcc/mkconfig.sh  |    4 ++--
+ 4 files changed, 7 insertions(+), 7 deletions(-)
+
+diff --git a/gcc/Makefile.in b/gcc/Makefile.in
+index 90a2bba..2320497 100644
+--- a/gcc/Makefile.in
++++ b/gcc/Makefile.in
+@@ -469,7 +469,7 @@ TARGET_SYSTEM_ROOT = @TARGET_SYSTEM_ROOT@
+ TARGET_SYSTEM_ROOT_DEFINE = @TARGET_SYSTEM_ROOT_DEFINE@
+ 
+ xmake_file=@xmake_file@
+-tmake_file=@tmake_file@
++tmake_file=@tmake_file@ ./t-oe
+ TM_ENDIAN_CONFIG=@TM_ENDIAN_CONFIG@
+ TM_MULTILIB_CONFIG=@TM_MULTILIB_CONFIG@
+ TM_MULTILIB_EXCEPTIONS_CONFIG=@TM_MULTILIB_EXCEPTIONS_CONFIG@
+diff --git a/gcc/configure b/gcc/configure
+index bdab45a..d587993 100755
+--- a/gcc/configure
++++ b/gcc/configure
+@@ -11539,8 +11539,8 @@ for f in $tm_file; do
+        tm_include_list="${tm_include_list} $f"
+        ;;
+     defaults.h )
+-       tm_file_list="${tm_file_list} \$(srcdir)/$f"
+-       tm_include_list="${tm_include_list} $f"
++       tm_file_list="${tm_file_list} ./$f"
++       tm_include_list="${tm_include_list} ./$f"
+        ;;
+     * )
+        tm_file_list="${tm_file_list} \$(srcdir)/config/$f"
+diff --git a/gcc/configure.ac b/gcc/configure.ac
+index 5f5c909..5e5e84f 100644
+--- a/gcc/configure.ac
++++ b/gcc/configure.ac
+@@ -1720,8 +1720,8 @@ for f in $tm_file; do
+        tm_include_list="${tm_include_list} $f"
+        ;;
+     defaults.h )
+-       tm_file_list="${tm_file_list} \$(srcdir)/$f"
+-       tm_include_list="${tm_include_list} $f"
++       tm_file_list="${tm_file_list} ./$f"
++       tm_include_list="${tm_include_list} ./$f"
+        ;;
+     * )
+        tm_file_list="${tm_file_list} \$(srcdir)/config/$f"
+diff --git a/gcc/mkconfig.sh b/gcc/mkconfig.sh
+index 29fdfc7..e048dce 100644
+--- a/gcc/mkconfig.sh
++++ b/gcc/mkconfig.sh
+@@ -77,7 +77,7 @@ if [ -n "$HEADERS" ]; then
+     if [ $# -ge 1 ]; then
+ 	echo '#ifdef IN_GCC' >> ${output}T
+ 	for file in "$@"; do
+-	    if test x"$file" = x"defaults.h"; then
++	    if test x"$file" = x"./defaults.h"; then
+ 		postpone_defaults_h="yes"
+ 	    else
+ 		echo "# include \"$file\"" >> ${output}T
+@@ -103,7 +103,7 @@ esac
+ 
+ # If we postponed including defaults.h, add the #include now.
+ if test x"$postpone_defaults_h" = x"yes"; then
+-    echo "# include \"defaults.h\"" >> ${output}T
++    echo "# include \"./defaults.h\"" >> ${output}T
+ fi
+ 
+ # Add multiple inclusion protection guard, part two.
+-- 
+1.7.10.4
+