You will need to install kernel headers for current running kernel, then go to the /usr/src and make the correct's paths...
try to make a symbolic link to the kernel-headers by
ln -s /usr/src/kernel-headers-<version> /usr/src/linux-`uname -r`
then try to compile again... I've it working with 2.4.24 kernel
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Skarmeth
PlayStation 2 Linux Kit
Linux
FreeBSD
ASM/C/C++
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