After a long struggle, successfully upgraded and linked the Android and Eclipse. I downloaded the latest Galileo (3.5.2) from Eclipse site and installed it. At the 1st time of starting, I configured the proxy server settings and checked for software updates with this URL (http://download.eclipse.org/eclipse/updates/3.5). This update took nearly 30mins to complete. Next I installed the Android Plug-ins from this URL(http://dl-ssl/google.com/android/eclipse). Initially this steps gave lot of problem and never be able to install both Android DDMS and Development tools in single step. So 1st installed DDMS and then installed the Development Tools. The image show the all URLs used for this process.