Index: apps/plugins/plugins.make
===================================================================
--- apps/plugins/plugins.make	(Revision 30418)
+++ apps/plugins/plugins.make	(Arbeitskopie)
@@ -87,10 +87,17 @@
 # special dependencies
 $(BUILDDIR)/apps/plugins/wav2wv.rock: $(BUILDDIR)/apps/codecs/libwavpack.a $(PLUGINLIB)
 
+# for simulators do not use '-ffunction-sections' and '-fdata-sections'
+ifdef APP_TYPE
+    PLUGINLIBFLAGS = $(PLUGINFLAGS)
+else
+    PLUGINLIBFLAGS = $(PLUGINFLAGS) -ffunction-sections -fdata-sections
+endif
+
 # special pattern rule for compiling plugin lib (with function and data sections)
 $(BUILDDIR)/apps/plugins/lib/%.o: $(ROOTDIR)/apps/plugins/lib/%.c
 	$(SILENT)mkdir -p $(dir $@)
-	$(call PRINTS,CC $(subst $(ROOTDIR)/,,$<))$(CC) -I$(dir $<) $(PLUGINFLAGS) -ffunction-sections -fdata-sections -c $< -o $@
+	$(call PRINTS,CC $(subst $(ROOTDIR)/,,$<))$(CC) -I$(dir $<) $(PLUGINLIBFLAGS) -c $< -o $@
 
 # special pattern rule for compiling plugins with extra flags
 $(BUILDDIR)/apps/plugins/%.o: $(ROOTDIR)/apps/plugins/%.c
Index: apps/codecs/lib/libcodec.make
===================================================================
--- apps/codecs/lib/libcodec.make	(Revision 30418)
+++ apps/codecs/lib/libcodec.make	(Arbeitskopie)
@@ -16,7 +16,7 @@
 	$(SILENT)$(shell rm -f $@)
 	$(call PRINTS,AR $(@F))$(AR) rcs $@ $^ >/dev/null
 
-CODECLIBFLAGS = $(filter-out -O%,$(CODECFLAGS)) -ffunction-sections
+CODECLIBFLAGS = $(filter-out -O%,$(CODECFLAGS))
 
 ifeq ($(MEMORYSIZE),2)
     CODECLIBFLAGS += -Os
@@ -26,6 +26,11 @@
     CODECLIBFLAGS += -O1
 endif
 
+# for simulators do not use '-ffunction-sections'
+ifndef APP_TYPE
+    CODECLIBFLAGS += -ffunction-sections
+endif
+
 $(CODECDIR)/lib/%.o: $(ROOTDIR)/apps/codecs/lib/%.c
 	$(SILENT)mkdir -p $(dir $@)
 	$(call PRINTS,CC $(subst $(ROOTDIR)/,,$<))$(CC) \
Index: apps/codecs/lib/tlsf/libtlsf.make
===================================================================
--- apps/codecs/lib/tlsf/libtlsf.make	(Revision 30418)
+++ apps/codecs/lib/tlsf/libtlsf.make	(Arbeitskopie)
@@ -16,12 +16,17 @@
 	$(SILENT)$(shell rm -f $@)
 	$(call PRINTS,AR $(@F))$(AR) rcs $@ $^ >/dev/null
 
-TLSFLIBFLAGS = $(CODECFLAGS) -ffunction-sections
+TLSFLIBFLAGS = $(CODECFLAGS)
 
 ifdef APP_TYPE
     TLSFLIBFLAGS += -DTLSF_STATISTIC=1
 endif
 
+# for simulators do not use '-ffunction-sections'
+ifndef APP_TYPE
+    TLSFLIBFLAGS += -ffunction-sections
+endif
+
 $(CODECDIR)/lib/tlsf/src/%.o: $(APPSDIR)/codecs/lib/tlsf/src/%.c
 	$(SILENT)mkdir -p $(dir $@)
 	$(call PRINTS,CC $(subst $(ROOTDIR)/,,$<))$(CC) \