basic steps for an application

I am new to linux. can any one please tell me the steps i need to follow in
developing any application

Download and extract toolchain compiler, the easier :

#mkdir $HOME/mini2440
#cd $HOME/mini2440
#wget
http://www.codesourcery.com/sgpp/lite/arm/portal/package3696/public/arm-...
#tar xjf arm-2008q3-72-arm-none-linux-gnueabi-i686-pc-linux-gnu.tar.bz2

Edit your ~/.profile and add

export PATH=$HOME/mini2440/arm-2008q3/bin:$PATH
CROSS_COMPILE=arm-none-linux-gnueabi-
CC="${CROSS_COMPILE}gcc -march=armv4t -mtune=arm920t"
export CROSS_COMPILE
export CC

create Makfile and using $(CC) invoke variable compiler

Application linux developpement require knowledges, and embedded much
more...
starting linux in emdedded is not going to be easy ! good luck !

tanks for the quick reply...

I had already done this... i have compiled hello program and loaded it in
board also.... it is working fine...

now my problem is to develop a software which can convert text to speech