diff --git a/gcc/fortran/ChangeLog b/gcc/fortran/ChangeLog
index 2b5db962011e26dcff93f738e03d9a16525dce89..e6860a63b7bea9f7cfb7b5945338e3ca824027dd 100644
--- a/gcc/fortran/ChangeLog
+++ b/gcc/fortran/ChangeLog
@@ -1,3 +1,8 @@
+2006-09-26  Jakub Jelinek  <jakub@redhat.com>
+
+	PR fortran/29097
+	* scanner.c (include_line): Handle conditional include.
+
 2006-09-25  Tobias Schluter  <tobias.schlueter@physik.uni-muenchen.de>
 
 	PR fortran/21203
diff --git a/gcc/fortran/scanner.c b/gcc/fortran/scanner.c
index 7e0d6962d514a5bde7a9a8a0f8673a061bba10dc..e79fa37b922269a37febf5f2fab123432f6f3cb8 100644
--- a/gcc/fortran/scanner.c
+++ b/gcc/fortran/scanner.c
@@ -1212,8 +1212,26 @@ static bool
 include_line (char *line)
 {
   char quote, *c, *begin, *stop;
-  
+
   c = line;
+
+  if (gfc_option.flag_openmp)
+    {
+      if (gfc_current_form == FORM_FREE)
+	{
+	  while (*c == ' ' || *c == '\t')
+	    c++;
+	  if (*c == '!' && c[1] == '$' && (c[2] == ' ' || c[2] == '\t'))
+	    c += 3;
+	}
+      else
+	{
+	  if ((*c == '!' || *c == 'c' || *c == 'C' || *c == '*')
+	      && c[1] == '$' && (c[2] == ' ' || c[2] == '\t'))
+	    c += 3;
+	}
+    }
+
   while (*c == ' ' || *c == '\t')
     c++;
 
diff --git a/libgomp/ChangeLog b/libgomp/ChangeLog
index 9dc9e31078fe7eac7def7370368f936112abbee4..229b27ab51abc614c487e1b21ef3c2f60ee93a66 100644
--- a/libgomp/ChangeLog
+++ b/libgomp/ChangeLog
@@ -1,3 +1,12 @@
+2006-09-26  Jakub Jelinek  <jakub@redhat.com>
+
+	PR fortran/29097
+	* testsuite/libgomp.fortran/condinc1.f: New test.
+	* testsuite/libgomp.fortran/condinc2.f: New test.
+	* testsuite/libgomp.fortran/condinc3.f90: New test.
+	* testsuite/libgomp.fortran/condinc4.f90: New test.
+	* testsuite/libgomp.fortran/condinc1.inc: New file.
+
 2006-09-18  Tom Tromey  <tromey@redhat.com>
 
 	* configure: Rebuilt.
diff --git a/libgomp/testsuite/libgomp.fortran/condinc1.f b/libgomp/testsuite/libgomp.fortran/condinc1.f
new file mode 100644
index 0000000000000000000000000000000000000000..d94fe8d0fb1ea306fd1d3e7f6053535637e7e14a
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/condinc1.f
@@ -0,0 +1,7 @@
+! { dg-options "-fopenmp" }
+      program condinc1
+      logical l
+      l = .false.
+!$    include 'condinc1.inc'
+      stop 2
+      end
diff --git a/libgomp/testsuite/libgomp.fortran/condinc1.inc b/libgomp/testsuite/libgomp.fortran/condinc1.inc
new file mode 100644
index 0000000000000000000000000000000000000000..4624db7c4b74128f0157958046a9c2d652958750
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/condinc1.inc
@@ -0,0 +1,2 @@
+      if (l) stop 3
+      return
diff --git a/libgomp/testsuite/libgomp.fortran/condinc2.f b/libgomp/testsuite/libgomp.fortran/condinc2.f
new file mode 100644
index 0000000000000000000000000000000000000000..8123be455a074373a118fd0352f2dc05f52e724a
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/condinc2.f
@@ -0,0 +1,7 @@
+! { dg-options "-fno-openmp" }
+      program condinc2
+      logical l
+      l = .true.
+C$    include 'condinc1.inc'
+      return
+      end
diff --git a/libgomp/testsuite/libgomp.fortran/condinc3.f90 b/libgomp/testsuite/libgomp.fortran/condinc3.f90
new file mode 100644
index 0000000000000000000000000000000000000000..16b937a0afb6a86cb9678c857d835337b328a08d
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/condinc3.f90
@@ -0,0 +1,7 @@
+  ! { dg-options "-fopenmp" }
+program condinc3
+  logical l
+  l = .false.
+    !$ include 'condinc1.inc'
+  stop 2
+end
diff --git a/libgomp/testsuite/libgomp.fortran/condinc4.f90 b/libgomp/testsuite/libgomp.fortran/condinc4.f90
new file mode 100644
index 0000000000000000000000000000000000000000..33250256b71951885b921ff98182f0276c84b899
--- /dev/null
+++ b/libgomp/testsuite/libgomp.fortran/condinc4.f90
@@ -0,0 +1,7 @@
+! { dg-options "-fno-openmp" }
+	program condinc4
+		logical l
+		l = .true.
+!$ include 'condinc1.inc'
+		return
+	end