diff --git a/gcc/c/c-typeck.cc b/gcc/c/c-typeck.cc
index b4ef090836d..ac242b5ed13 100644
--- a/gcc/c/c-typeck.cc
+++ b/gcc/c/c-typeck.cc
@@ -16051,14 +16051,10 @@ c_tree_equal (tree t1, tree t2)
   if (!t1 || !t2)
     return false;
 
-  for (code1 = TREE_CODE (t1);
-       CONVERT_EXPR_CODE_P (code1)
-	 || code1 == NON_LVALUE_EXPR;
+  for (code1 = TREE_CODE (t1); code1 == NON_LVALUE_EXPR;
        code1 = TREE_CODE (t1))
     t1 = TREE_OPERAND (t1, 0);
-  for (code2 = TREE_CODE (t2);
-       CONVERT_EXPR_CODE_P (code2)
-	 || code2 == NON_LVALUE_EXPR;
+  for (code2 = TREE_CODE (t2); code2 == NON_LVALUE_EXPR;
        code2 = TREE_CODE (t2))
     t2 = TREE_OPERAND (t2, 0);
 
@@ -16069,6 +16065,9 @@ c_tree_equal (tree t1, tree t2)
   if (code1 != code2)
     return false;
 
+  if (CONSTANT_CLASS_P (t1) && !comptypes (TREE_TYPE (t1), TREE_TYPE (t2)))
+    return false;
+
   switch (code1)
     {
     case INTEGER_CST:
@@ -16188,6 +16187,11 @@ c_tree_equal (tree t1, tree t2)
 	return true;
       }
 
+    CASE_CONVERT:
+      if (!comptypes (TREE_TYPE (t1), TREE_TYPE (t2)))
+	return false;
+      break;
+
     default:
       break;
     }
diff --git a/gcc/testsuite/c-c++-common/gomp/pr106981.c b/gcc/testsuite/c-c++-common/gomp/pr106981.c
new file mode 100644
index 00000000000..a21d3c2029d
--- /dev/null
+++ b/gcc/testsuite/c-c++-common/gomp/pr106981.c
@@ -0,0 +1,9 @@
+/* PR c/106981 */
+/* { dg-do compile } */
+
+void
+foo (int a, double *b, double *c, double *d, long long e)
+{
+#pragma omp atomic capture
+  c[a] = d[((int) (e / 10 + 1))] = b[a] + d[((int) e / 10 + 1)];	/* { dg-error "invalid form" } */
+}
diff --git a/libgomp/testsuite/libgomp.c-c++-common/pr106981.c b/libgomp/testsuite/libgomp.c-c++-common/pr106981.c
new file mode 100644
index 00000000000..ed48d2774f2
--- /dev/null
+++ b/libgomp/testsuite/libgomp.c-c++-common/pr106981.c
@@ -0,0 +1,19 @@
+/* PR c/106981 */
+
+int
+main ()
+{
+  int a[0x101];
+  unsigned int b = 0x100;
+  if ((unsigned char) b || (unsigned short) b != 0x100)
+    return 0;
+  a[0] = 0;
+  a[0x100] = 42;
+  #pragma omp atomic update
+  a[(unsigned char) b] = a[(unsigned short) b] + a[(unsigned char) b];
+  #pragma omp atomic update
+  a[(unsigned char) b] = a[(unsigned char) b] + a[(unsigned short) b];
+  if (a[0] != 84 || a[0x100] != 42)
+    __builtin_abort ();
+  return 0;
+}