The Make.inc file has changed upstream. The other patches continue to apply.
+ 16 Jul 2013; Sébastien Fabbro <bicatali@gentoo.org> + +files/openlibm-extras-soname.patch, -files/openlibmextras-soname.patch, + files/openlibm-respect-toolchain.patch, files/openlibm-soname.patch, + openlibm-9999.ebuild: + sci-libs/openlibm: Updated patches with new upstream +