I want to learn how to develop in embedded linux. What materials should I need? I don't have the actual embedded device so I plan to use some device emulator for the PC. I want to know how to load the kernel and the filesystem in the device.
Depending on the device you plan on using, you may be able to emulate it using QUEMU.
Even without a device, you could probably get started by reading through some of the articles on http://www.linuxfordevices.com.
A good starting point may be The Embedded Linux Overview Quick Reference Guide.