Ubuntu

Binary package “linux-libc-dev-armel-cross” in ubuntu xenial

  1. Xenial (16.04)
  2. linux-libc-dev-armel-cross

Linux Kernel Headers for development (for cross-compiling)

 This package provides headers from the Linux kernel. These headers
 are used by the installed headers for GNU glibc and other system
 libraries. They are NOT meant to be used to build third-party modules for
 your kernel. Use linux-headers-* packages for that.

Source package