so i thaught it's time i'll take a look at this topic :)
install the ia32-libs first:
apt-get install ia32-libs
the following steps originate from this howto
install eclipse and the java jdk
sudo apt-get install eclipse
download the Android SDK
cd tar xzvf /your/download/location/android-sdk_r07-linux_x86.tgz cd android-sdk-linux_x86/
now a gui pops up where you can choose under available packages your platforms which you want to develop for.
next you can create a virtual device and boot it to make sure the sdk is working
if you haven't done it before install eclipse now
sudo apt-get install eclipse
add the following line to the end of your .bashrc file
export PATH=${PATH}:/home/user/android/sdk/tools
now start eclipse and go to help → install new software enter this url
https://dl-ssl.google.com/android/eclipse/
and install both plugins
now go to Window→Preferences and under the Android section enter the SDK Location
now you are all set and you can start to hack away. To Test your setup go with the HelloAndroid example