Index: gcc/configure
===================================================================
--- gcc/configure	(revision 234575)
+++ gcc/configure	(revision 234576)
@@ -11985,7 +11985,7 @@
 fi
 
 if test x$host != x$target || test "x$TARGET_SYSTEM_ROOT" != x; then
-  if test "x$with_headers" != x; then
+  if test "x$with_headers" != x && test "x$with_headers" != xyes; then
     target_header_dir=$with_headers
   elif test "x$with_sysroot" = x; then
     target_header_dir="${test_exec_prefix}/${target_noncanonical}/sys-include"
@@ -16136,7 +16136,7 @@
 	if $NM -V 2>&1 | $GREP 'GNU' > /dev/null; then
 	  export_symbols_cmds='$NM -Bpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B") || (\$ 2 == "W")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
 	else
-	  export_symbols_cmds='$NM -BCpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
+	  export_symbols_cmds='$NM -BCpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B") || (\$ 2 == "L")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
 	fi
 	aix_use_runtimelinking=no
 
@@ -18164,7 +18164,7 @@
   lt_dlunknown=0; lt_dlno_uscore=1; lt_dlneed_uscore=2
   lt_status=$lt_dlunknown
   cat > conftest.$ac_ext <<_LT_EOF
-#line 18165 "configure"
+#line 18167 "configure"
 #include "confdefs.h"
 
 #if HAVE_DLFCN_H
@@ -18270,7 +18270,7 @@
   lt_dlunknown=0; lt_dlno_uscore=1; lt_dlneed_uscore=2
   lt_status=$lt_dlunknown
   cat > conftest.$ac_ext <<_LT_EOF
-#line 18271 "configure"
+#line 18273 "configure"
 #include "confdefs.h"
 
 #if HAVE_DLFCN_H
@@ -20622,7 +20622,7 @@
     if $NM -V 2>&1 | $GREP 'GNU' > /dev/null; then
       export_symbols_cmds_CXX='$NM -Bpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B") || (\$ 2 == "W")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
     else
-      export_symbols_cmds_CXX='$NM -BCpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
+      export_symbols_cmds_CXX='$NM -BCpg $libobjs $convenience | awk '\''{ if (((\$ 2 == "T") || (\$ 2 == "D") || (\$ 2 == "B") || (\$ 2 == "L")) && (substr(\$ 3,1,1) != ".")) { print \$ 3 } }'\'' | sort -u > $export_symbols'
     fi
     ;;
   pw32*)
Index: gcc/configure.ac
===================================================================
--- gcc/configure.ac	(revision 234575)
+++ gcc/configure.ac	(revision 234576)
@@ -1969,7 +1969,7 @@
 fi
 
 if test x$host != x$target || test "x$TARGET_SYSTEM_ROOT" != x; then
-  if test "x$with_headers" != x; then
+  if test "x$with_headers" != x && test "x$with_headers" != xyes; then
     target_header_dir=$with_headers
   elif test "x$with_sysroot" = x; then
     target_header_dir="${test_exec_prefix}/${target_noncanonical}/sys-include"
Index: gcc/ChangeLog.arm
===================================================================
--- gcc/ChangeLog.arm	(revision 234575)
+++ gcc/ChangeLog.arm	(revision 234576)
@@ -1,3 +1,11 @@
+2016-03-30  Andre Vieira  <andre.simoesdiasvieira@arm.com>
+
+	Avoiding target_header_dir=yes for --with-headers=yes.
+
+	2015-10-12  Ulrich Weigand  <uweigand@de.ibm.com>
+	* configure.ac: Dont set target_header_dir to "yes" if with_headers is
+	passed the value "yes".
+
 2016-03-10  Andre Vieira  <andre.simoesdiasvieira@arm.com>
 
 	* gcc/config/arm/t-baremetal: Add cortex-r8.