The -mno-implicit-fp is for gcc 4.x while for gcc 3.x we need -m4-nofpu.
Since kernels built with gcc 4.x don't work on sh4 anwyay we patch this 
unconditionally for building with gcc 3.x

--- madwifi-ng-r1527-20060425/hal/public/sh4-le-elf.inc~	2006-07-25 13:41:29.000000000 +1000
+++ madwifi-ng-r1527-20060425/hal/public/sh4-le-elf.inc	2006-07-25 13:41:29.000000000 +1000
@@ -59,4 +59,4 @@
 
 LDOPTS=	-EL
 COPTS+=	-DAH_BYTE_ORDER=AH_LITTLE_ENDIAN
-COPTS+= -ml -m4 -mno-implicit-fp
+COPTS+= -ml -m4 -m4-nofpu