Well.. at first attempt, it seems that there's a couple of additional rpm's required.
glibc
glibc-common
these are, of course, in addition to the list req'd for the compiler.
After adding these rpm's, everything seemed to install just fine (no extensive testing has been done yet). This installation was performed on an SME v5.0 sp2 server.
The list of rpm's and versions used were:
cpp-2.96-85.i386.rpm
gcc-2.96-85.i386.rpm
gcc-c++-2.96-85.i386.rpm
glibc-2.2.4-18.7.0.i386.rpm
glibc-common-2.2.4-18.7.0.i386.rpm
glibc-devel-2.2.4-18.7.0.i386.rpm
glib-devel-1.2.8-4.i386.rpm
kernel-headers-2.4.0-0.26.i386.rpm
libstdc++-devel-2.96-85.i386.rpm
make-3.79.1-5.i386.rpm
The command used install these RPM's was:
[root@localhost make]# rpm -Uvh cpp-2.96-85.i386.rpm gcc-2.96-85.i386.rpm gcc-c++-2.96-85.i386.rpm glibc-2.2.4-18.7.0.i386.rpm glibc-devel-2.2.4-18.7.0.i386.rpm glib-devel-1.2.8-4.i386.rpm glibc-common-2.2.4-18.7.0.i386.rpm kernel-headers-2.4.0-0.26.i386.rpm libstdc++-devel-2.96-85.i386.rpm make-3.79.1-5.i386.rpm