Index: linux-2.6.23-rc6/Makefile
===================================================================
--- linux-2.6.23-rc6.orig/Makefile	2007-09-21 16:23:55.000000000 +0800
+++ linux-2.6.23-rc6/Makefile	2007-09-21 16:23:56.000000000 +0800
@@ -508,6 +508,9 @@
 NOSTDINC_FLAGS += -nostdinc -isystem $(shell $(CC) -print-file-name=include)
 CHECKFLAGS     += $(NOSTDINC_FLAGS)
 
+# improve gcc optimization
+CFLAGS += $(call cc-option,-funit-at-a-time,)
+
 # warn about C99 declaration after statement
 CFLAGS += $(call cc-option,-Wdeclaration-after-statement,)