diff --git a/ChangeLog b/ChangeLog
index 20b9d4097bb..478a09a93cc 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,8 @@
+Thu Oct  8 15:07:22 1992  Ian Lance Taylor  (ian@cygnus.com)
+
+	* Makefile.in (XTRAFLAGS): include newlib directories if
+	newlib/Makefile exists, rather than if host != target.
+
 Mon Oct  5 03:00:09 1992  Mark Eichin  (eichin at tweedledumber.cygnus.com)
 
 	* config.sub: recognize sparclite-wrs-vxworks.
diff --git a/Makefile.in b/Makefile.in
index 3ceda70c39f..59ccaf05196 100644
--- a/Makefile.in
+++ b/Makefile.in
@@ -139,10 +139,10 @@ NM_FOR_TARGET = ` \
 
 XTRAFLAGS = ` \
   if [ -f $${rootme}/gcc/Makefile ] ; then \
-    if [ "$(host_cpu)-$(host_vendor)-$(host_os)" = "$(target_cpu)-$(target_vendor)-$(target_os)" ] ; then \
-      echo -I$${rootme}/gcc/include ; \
+    if [ -f $${rootme}/newlib/Makefile ] ; then \
+      echo -I$${rootme}/newlib/targ-include -I$${srcroot}/newlib/libc/include -I$${rootme}/gcc/include -nostdinc ; \
     else \
-      echo -I$${rootme}/gcc/include -I$${rootme}/newlib/targ-include -I$${srcroot}/newlib/libc/include -nostdinc ; \
+      echo -I$${rootme}/gcc/include ; \
     fi ; \
   else \
      echo ; \