Installing Build and Kernel Headers for your Linux distribution is very easy using the apt-get tool available in Debian based systems. Ubuntu and it’s variants being derived from Debian, can also have the Linux Build and Kernel headers installed using the apt-get tool. Just use the following command to install the build and header files for Ubuntu or Debian Linux:
sudo apt-get install linux-headers-$(uname -r)
The uname -r in the above command just passes your kernel version to apt-get. Remember using this command you can install build and kernel headers on all Debian, Ubuntu, kubuntu, Xubuntu and other Debian based Linux Distributions. For Installing Build and Kernel Headers on a RedHat based system, see this.