You can easily use the following Windows Android setup tutorial to install the Android Development Tools on your Linux system except that you will need the 32-bit libraries and install a JDK.
Note that all these things, could be done by simply download a bundle especially made by Google.
So open your favorite shell and type this:
sudo apt-get install ia32-libs
A huge list of libraries will be available. Select all and continue.
You must have a Java version on your system, so there is an open source version, called OpenJDK. To install, just type this line:
sudo apt-get install openjdk-6-jdk
I recommend to do not install the version 7 due to a lack of security.
Once downloaded, open your Eclipse and create a new Android project.
Then Run as Android application.