Krishna,

If you want to try kernel 2.6.32+ Android 2.3.3, here is the link http://wiki.gumstix.org/index.php?title=Android_Source .

If you want to use 2.6.37 kernel + SGX v 1.7  + Android-2.3.4, you should download rowboat code and include appropriate drivers for your board.I have my own board  that uses overo. Then you should change uboot command line args.
You should change ttyS to ttyO and add vram="8M" omapfb.vram=0:8M  in uboot args. Your final uboot args should be something like this

console=ttyO2,115200n8 androidboot.console=ttyO2 root=/dev/mmcblk0p2 rw
rootfstype=ext3 rootwait init=/init vram=8M omapfb.vram=0:8M
omapfb.mode=dvi:480x272MR...@60omapdss.def_disp=lcd43


After make those change, I could make 2.6.37 kernel + SGX v 1.7  + Android-2.3.4  run on the overo. Audio flinger was crashing.I need to figure out why?. Then,I used AUDIO STUB for now.


I hope this helps.
--
Manish Shakya
http://www.manishshakya.com.np
http://secs.oakland.edu/~ganesan/iMX/