ARM processors are being utilized in a variety of embedded systems. It is also that most ARM processor accepts C application, and then generates ARM assembly code using GNU gcc Cross-compiler. For the purpose of improving the quality of code generated and the efficient code generation, the various researches are underway. In this paper, we generates the ARM assembly code from the ANSI C programs using Syntax-directed Translation Techniques, and then the performance evaluation results for our research experimental compare to GNU gcc Cross-compiler are described. The techniques are presented in this research compared to GNU gcc cross-compiler very simple and convenient in extension of the production rules.