Dlltool is a GNU binary utility that create the files needed to create dynamic link libraries (DLLs) on systems which understand PE format image files such as Windows.
Dlltool is, according to its website, a GNU binary utility that create the files needed to create dynamic link libraries (DLLs) on systems which understand PE format image files such as Windows. A DLL contains an export table which contains information that the runtime loader needs to resolve references from a referencing program.
The export table is generated by this program by reading in a .def file or scanning the .a and .o files which will be in the DLL. A .o file can contain information in special .drectve sections with export information.