I am trying to build a gcc cross compiler. I understand that before compiling the cross compiler I need to have the target binutils built already. why the building of the compiler need the target binutils ? the compiler alone only takes high level code and turn it to the assembly that I defined it in the compiler sources. so why do I need the target bintools for compiling the cross compiler ? It is written in all of the cross compiler documentation that I need them to be build before compiling the cross compiler. (e.g. http://wiki.osdev.org/Building_GCC and http://www.ifp.illinois.edu/~nakazato/tips/xgcc.html).
Your key question seems to be:
why the building of the compiler need the target binutils ?
As described in Building a cross compiler, part of the build process for a GNU cross-compiler is to build runtime libraries for the target using the newly-compiled cross-compiler. So the binutils for the target need to be present for that step to succeed.
It may be possible to build the cross-compiler first, using empty files for the subset of binutils components that gcc needs - such as as and ld and ar and ranlib - then build and install the target binutils components into the proper locations, then build the target runtime libraries.
But it would be less error-prone to do things the following way (and the documentation recommends this): build binutils for the target first, place the specified executables in gcc's source tree, then build the cross-compiler.