First of all we have to compile taglib (it's a dependecy for XBMC) to do this:
1. git clone git://github.com/taglib/taglib.git
2. cd taglib
3. cmake -DCMAKE_INSTALL_PREFIX=/usr/local -DCMAKE_RELEASE_TYPE=Release
4. make
5. sudo make install



Now we can start with XBMC
1. Clone XBMC from the XBMC git : git clone git://github.com/xbmc/xbmc.git

2. wget http://goo.gl/1BOfJ -O /usr/bin/rpi-update && chmod +x /usr/bin/rpi-update

3. rpi-update 240

4. sudo apt-get update

5. sudo apt-get upgrade

6. sudo apt-get install build-essential autoconf ccache gawk gperf mesa-utils zip unzip

7. sudo apt-get install autotools-dev comerr-dev dpkg-dev libalsaplayer-dev \
    libapt-pkg-dev:armhf libasound2-dev:armhf libass-dev:armhf libatk1.0-dev \
    libavahi-client-dev libavahi-common-dev libavcodec-dev libavformat-dev \
    libavutil-dev libbison-dev:armhf libbluray-dev:armhf libboost1.49-dev \
    libbz2-dev:armhf libc-dev-bin libc6-dev:armhf libcaca-dev libcairo2-dev \
    libcdio-dev libclalsadrv-dev libcrypto++-dev libcups2-dev libcurl3-gnutls-dev \
    libdbus-1-dev libdbus-glib-1-dev libdirectfb-dev libdrm-dev libegl1-mesa-dev \
    libelf-dev libenca-dev libept-dev libevent-dev libexpat1-dev libflac-dev:armhf \
    libfontconfig1-dev libfreetype6-dev libfribidi-dev libgconf2-dev \
    libgcrypt11-dev libgdk-pixbuf2.0-dev libgl1-mesa-dev libgles2-mesa-dev \
    libglew-dev:armhf libglewmx-dev:armhf libglib2.0-dev libglu1-mesa-dev \
    libgnome-keyring-dev libgnutls-dev libgpg-error-dev libgtk2.0-dev libhal-dev \
    libhunspell-dev:armhf libice-dev:armhf libicu-dev libidn11-dev libiso9660-dev \
    libjasper-dev libjbig-dev:armhf libjconv-dev libjpeg8-dev:armhf libkrb5-dev \
    libldap2-dev:armhf libltdl-dev:armhf liblzo2-dev libmad0-dev libmicrohttpd-dev \
    libmodplug-dev libmp3lame-dev:armhf libmpeg2-4-dev libmysqlclient-dev \
    libncurses5-dev libnspr4-dev libnss3-dev libogg-dev:armhf libopenal-dev:armhf \
    libp11-kit-dev libpam0g-dev:armhf libpango1.0-dev libpcre++-dev libpcre3-dev \
    libpixman-1-dev libpng12-dev libprotobuf-dev libpthread-stubs0-dev:armhf \
    libpulse-dev:armhf librtmp-dev libsamplerate0-dev:armhf \
    libsdl-image1.2-dev:armhf libsdl1.2-dev libslang2-dev:armhf \
    libsm-dev:armhf libsmbclient-dev:armhf libspeex-dev:armhf \
    libsqlite3-dev libssh-dev libssh2-1-dev libssl-dev libstdc++6-4.6-dev \
    libtagcoll2-dev libtasn1-3-dev libtiff4-dev libtinfo-dev:armhf libtinyxml-dev \
    libts-dev:armhf libudev-dev libv8-dev libva-dev:armhf libvdpau-dev:armhf \
    libvorbis-dev:armhf libvpx-dev:armhf libwebp-dev:armhf libwibble-dev \
    libx11-dev:armhf libx11-xcb-dev libxapian-dev libxau-dev:armhf \
    libxcb-glx0-dev:armhf libxcb-render0-dev:armhf libxcb-shm0-dev:armhf \
    libxcb1-dev:armhf libxcomposite-dev libxcursor-dev:armhf libxdamage-dev \
    libxdmcp-dev:armhf libxext-dev:armhf libxfixes-dev libxft-dev libxi-dev \
    libxinerama-dev:armhf libxml2-dev:armhf libxmu-dev:armhf libxrandr-dev \
    libxrender-dev:armhf libxslt1-dev libxss-dev:armhf libxt-dev:armhf \
    libxtst-dev:armhf libxxf86vm-dev libyajl-dev libzip-dev linux-libc-dev:armhf \
    lzma-dev mesa-common-dev python-dev python2.7-dev x11proto-composite-dev \
    x11proto-core-dev x11proto-damage-dev x11proto-dri2-dev x11proto-fixes-dev \
    x11proto-gl-dev x11proto-input-dev x11proto-kb-dev x11proto-randr-dev \
    x11proto-record-dev x11proto-render-dev x11proto-scrnsaver-dev \
    x11proto-xext-dev x11proto-xf86vidmode-dev x11proto-xinerama-dev xtrans-dev \
    libnfs-dev libplist-dev libshairport-dev avahi-daemon
    zlib1g-dev:armhf

8. sudo apt-get clean

9. sudo cp -R /opt/vc/include/* /usr/include
   sudo cp /opt/vc/include/interface/vcos/pthreads/* /usr/include/interface/vcos

10. sudo ln -fs /opt/vc/lib/libEGL.so /usr/lib/libEGL.so
    sudo ln -fs /opt/vc/lib/libEGL.so /usr/lib/arm-linux-gnueabihf/libEGL.so
    sudo ln -fs /opt/vc/lib/libEGL.so /usr/lib/arm-linux-gnueabihf/libEGL.so.1
    sudo ln -fs /opt/vc/lib/libEGL_static.a /usr/lib/libEGL_static.a
    sudo ln -fs /opt/vc/lib/libEGL_static.a /usr/lib/arm-linux-gnueabihf/libEGL_static.a
    sudo ln -fs /opt/vc/lib/libGLESv2.so /usr/lib/libGLESv2.so
    sudo ln -fs /opt/vc/lib/libGLESv2.so /usr/lib/arm-linux-gnueabihf/libGLESv2.so
    sudo ln -fs /opt/vc/lib/libGLESv2.so /usr/lib/arm-linux-gnueabihf/libGLESv2.so.2
    sudo ln -fs /opt/vc/lib/libGLESv2_static.a /usr/lib/libGLESv2_static.a
    sudo ln -fs /opt/vc/lib/libGLESv2_static.a /usr/lib/arm-linux-gnueabihf/libGLESv2_static.a
    sudo ln -fs /opt/vc/lib/libbcm_host.so /usr/lib/libbcm_host.so
    sudo ln -fs /opt/vc/lib/libbcm_host.so /usr/lib/arm-linux-gnueabihf/libbcm_host.so
    sudo ln -fs /opt/vc/lib/libvchiq_arm.a /usr/lib/libvchiq_arm.a
    sudo ln -fs /opt/vc/lib/libvchiq_arm.a /usr/lib/arm-linux-gnueabihf/libvchiq_arm.a
    sudo ln -fs /opt/vc/lib/libvchiq_arm.so /usr/lib/libvchiq_arm.so
    sudo ln -fs /opt/vc/lib/libvchiq_arm.so /usr/lib/arm-linux-gnueabihf/libvchiq_arm.so
    sudo ln -fs /opt/vc/lib/libvcos.a /usr/lib/libvcos.a
    sudo ln -fs /opt/vc/lib/libvcos.a /usr/lib/arm-linux-gnueabihf/libvcos.a
    sudo ln -fs /opt/vc/lib/libvcos.so /usr/lib/libvcos.so
    sudo ln -fs /opt/vc/lib/libvcos.so /usr/lib/arm-linux-gnueabihf/libvcos.so

11. git clone git://github.com/xbmc/xbmc.git

12. cd xbmc

13. nano configure.in , set use_texturepacker_native=yes to use_texturepacker_native=no @ line 668

14. sed -i 's/USE_BUILDROOT=1/USE_BUILDROOT=0/' tools/rbp/setup-sdk.sh
    sed -i 's/TOOLCHAIN=\/usr\/local\/bcm-gcc/TOOLCHAIN=\/usr/' tools/rbp/setup-sdk.sh
    sudo sh tools/rbp/setup-sdk.sh
    sed -i 's/cd $(SOURCE); $(CONFIGURE)/#cd $(SOURCE); $(CONFIGURE)/' tools/rbp/depends/xbmc/Makefile

15. make -C tools/rbp/depends/xbmc/

16. ./configure --prefix=/usr --localstatedir=/var/lib --with-platform=raspberry-pi --disable-gl --enable-gles \
    --disable-x11 --disable-sdl --enable-ccache --enable-optimizations \
    --enable-external-libraries --disable-goom --disable-hal --disable-pulse \
    --disable-vaapi --disable-vdpau --disable-xrandr --enable-airplay \
    --disable-alsa --enable-avahi --disable-libbluray --enable-dvdcss \
    --disable-debug --disable-joystick --enable-mid --enable-nfs --disable-profiling \
    --disable-projectm --enable-rsxs --enable-rtmp --disable-vaapi \
    --disable-vdadecoder --disable-external-ffmpeg  --enable-optical-drive

17. make (THIS WILL TAKE LOOOONG! +- 14 hours)

18. sudo make install


Many thanks to http://www.raspbian.org/RaspbianXBMC !