target remote localhost:2331
monitor speed 300
monitor endian little
monitor reset
set remote memory-write-packet-size 1024
set remote memory-write-packet-size fixed
load main.elf

C:\Wrk\AT91SAM7S-BasicUSB\src>arm-elf-gdb main.elf
GNU gdb 6.5.50.20060612-cvs
Copyright (C) 2006 Free Software Foundation, Inc.
GDB is free software, covered by the GNU General Public License, and you are
welcome to change it and/or distribute copies of it under certain conditions.
Type "show copying" to see the conditions.
There is absolutely no warranty for GDB.  Type "show warranty" for details.
This GDB was configured as "--host=i686-pc-mingw32 --target=arm-elf"...
0x001002e4 in ?? ()
JTAG speed set to 300 kHz
Target endianess set to "little endian"
Resetting target
Loading section .text, size 0x540 lma 0x100000
Loading section .rodata.str1.4, size 0x30 lma 0x100540
Start address 0x100000, load size 1392
Transfer rate: 742400 bits/sec, 348 bytes/write.

(gdb) b *0x0
Breakpoint 1 at 0x0
Warning: the current language does not match this frame.
(gdb) continue
Continuing.