Sorry, I reported this Bug yesterday with Bug-ID 510246, but I do not understand the solution. I will reopen this. On this pc are sys-kernel/linux-headers-3.9 and emerge failed. So I downgrade to sys-kernel/linux-headers-3.7 and compile udev-212-r1 failed also. The second pc I have with amd64 and a also full-updated gentoo the compilation of udev-212-r1 is fine with linux-headers-3.9. Why?
sounds like you have some old copy of linux-headers somewhere messing up the compilation or some weird -I/usr/src/linux somewhere seems very much like a local problem *** This bug has been marked as a duplicate of bug 506110 ***