[BIT]

1. Приведем в порядок CFLAGS(обьяснял как в соседней теме с Nginx + PHP)
2. Выкинем из флагов все лишнее
   

   echo "dev-db/mysql -berkdb perl -ssl -big-tables -cluster -debug -embedded -extraengine -latin1 -max-idx-128 -minimal -selinux static" >> /etc/portage/package.use

3. Компилим
   

   emerge dev-db/mysql

4. Приступаем к самой ответственной части - настройке конфига(/etc/mysql/my.cnf):
   

   # /etc/mysql/my.cnf: The global mysql configuration file.
   # $Header: /var/cvsroot/gentoo-x86/dev-db/mysql/files/my.cnf-4.1,v 1.3 2006/05/05 19:51:40 chtekk Exp $
   
   # The following options will be passed to all MySQL clients
   [client]
   port                                            = 3306
   socket                                          = /var/run/mysqld/mysqld.sock
   
   [mysql]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [mysqladmin]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [mysqlcheck]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [mysqldump]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [mysqlimport]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [mysqlshow]
   character-sets-dir=/usr/share/mysql/charsets
   default-character-set=utf8
   
   [myisamchk]
   character-sets-dir=/usr/share/mysql/charsets
   
   [myisampack]
   character-sets-dir=/usr/share/mysql/charsets
   
   # use [safe_mysqld] with mysql-3
   [mysqld_safe]
   err-log                                         = /var/log/mysql/mysql.err
   
   # add a section [mysqld-4.1] or [mysqld-5.0] for specific configurations
   [mysqld]
   log                             = /var/log/mysql_full.log
   character-set-server            = utf8
   default-character-set           = utf8
   user                            = mysql
   port                            = 3306
   socket                          = /var/run/mysqld/mysqld.sock
   pid-file                        = /var/run/mysqld/mysqld.pid
   log-error                       = /var/log/mysql/mysqld.err
   basedir                         = /usr
   datadir                         = /var/lib/mysql
   skip-locking
   key_buffer                      = 250M
   max_allowed_packet              = 20M
   table_cache                     = 5056
   sort_buffer_size                = 10M
   net_buffer_length               = 64K
   read_buffer_size                = 5M
   read_rnd_buffer_size            = 512K
   myisam_sort_buffer_size         = 80M
   language                        = /usr/share/mysql/english
   
   set-variable = query_cache_size=1500M
   set-variable = key_buffer_size=300M
   set-variable = table_cache=5056
   set-variable = sort_buffer_size=40M
   set-variable = read_buffer_size=8M
   set-variable = tmp_table_size=500M
   
   thread_cache_size = 20
   thread_cache = 20
   join_buffer_size = 5M
   query_cache_limit = 25M
   
   max_connections = 1024
   
   #Не скидывать лог на диск при commit
   innodb_flush_log_at_trx_commit=2
   
   
   #log-bin
   server-id                                       = 1
   
   # point the following paths to different dedicated disks
   tmpdir                                          = /tmp/
   #log-update                             = /path-to-dedicated-directory/hostname
   
   # you need the debug USE flag enabled to use the following directives,
   # if needed, uncomment them, start the server and issue
   # #tail -f /tmp/mysqld.sql /tmp/mysqld.trace
   # this will show you *exactly* what's happening in your server ;)
   
   #log                                            = /tmp/mysqld.sql
   #gdb
   #debug                                          = d:t:i:o,/tmp/mysqld.trace
   #one-thread
   
   # uncomment the following directives if you are using BDB tables
   #bdb_cache_size                         = 4M
   #bdb_max_lock                           = 10000
   
   # the following is the InnoDB configuration
   # if you wish to disable innodb instead
   # uncomment just the next line
   #skip-innodb
   #
   # the rest of the innodb config follows:
   # don't eat too much memory, we're trying to be safe on 64Mb boxes
   # you might want to bump this up a bit on boxes with more RAM
   innodb_buffer_pool_size = 45M
   # this is the default, increase it if you have lots of tables
   innodb_additional_mem_pool_size = 8M
   #
   # i'd like to use /var/lib/mysql/innodb, but that is seen as a database :-(
   # and upstream wants things to be under /var/lib/mysql/, so that's the route
   # we have to take for the moment
   #innodb_data_home_dir           = /var/lib/mysql/
   #innodb_log_arch_dir            = /var/lib/mysql/
   #innodb_log_group_home_dir      = /var/lib/mysql/
   # you may wish to change this size to be more suitable for your system
   # the max is there to avoid run-away growth on your machine
   innodb_data_file_path = ibdata1:10M:autoextend:max:128M
   # we keep this at around 25% of of innodb_buffer_pool_size
   # sensible values range from 1MB to (1/innodb_log_files_in_group*innodb_buffer_pool_size)
   innodb_log_file_size = 15M
   # this is the default, increase it if you have very large transactions going on
   innodb_log_buffer_size = 14M
   # this is the default and won't hurt you
   # you shouldn't need to tweak it
   set-variable = innodb_log_files_in_group=2
   # see the innodb config docs, the other options are not always safe
   innodb_flush_log_at_trx_commit = 1
   innodb_lock_wait_timeout = 50
   
   [mysqldump]
   quick
   max_allowed_packet                      = 16M
   
   [mysql]
   # uncomment the next directive if you are not familiar with SQL
   #safe-updates
   
   [isamchk]
   key_buffer                              = 20M
   sort_buffer_size                        = 20M
   read_buffer                             = 2M
   write_buffer                            = 2M
   
   [myisamchk]
   key_buffer                              = 20M
   sort_buffer_size                        = 20M
   read_buffer                             = 2M
   write_buffer                            = 2M
   
   [mysqlhotcopy]
   interactive-timeout

Завтра с утречка выложу комменты к значениям и разгребу все по полочкам.
На данный момент вот лог моего SQL сервера:

MySQL Version 5.0.70-log i686

Uptime = 2 days 14 hrs 7 min 48 sec
Avg. qps = 41
Total Questions = 9199782
Threads Connected = 15