help with putting the kernel in for includes?

[Tyler Littlefield]

Hay list,
I have a question,
I just downloaded the kernel,
I am running kernel 2.6.8, and i found that it is a patch, so do I just download the source for 2.6.7?
Next, some programs require some headers from the kernel to be included.
#include <linux/... .h>
So, where do I put this linux directory, and how do I make gcc and g++ include it?
Thanks,