/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/ is in gcc-4.4-arm-linux-gnueabi 4.4.7-1ubuntu2cross1.52.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include-fixed/README
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include-fixed/limits.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include-fixed/linux/
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include-fixed/linux/a.out.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include-fixed/syslimits.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/arm_neon.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/float.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/iso646.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/mmintrin.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/omp.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/stdarg.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/stdbool.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/stddef.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/stdfix.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/unwind.h
/usr/lib/gcc/arm-linux-gnueabi/4.4.7/include/varargs.h