diff --git a/gcc/testsuite/c-c++-common/goacc/pr102432.c b/gcc/testsuite/c-c++-common/goacc/pr102432.c
new file mode 100644
index 00000000000..97450f30cf1
--- /dev/null
+++ b/gcc/testsuite/c-c++-common/goacc/pr102432.c
@@ -0,0 +1,23 @@
+/* PR preprocessor/102432 */
+
+#define loop(x)
+
+void
+foo (void)
+{
+  int i;
+#pragma acc parallel
+#pragma acc loop
+  for (i = 0; i < 64; i++)
+    ;
+}
+
+void
+bar (void)
+{
+  int i;
+  _Pragma ("acc parallel")
+  _Pragma ("acc loop")
+  for (i = 0; i < 64; i++)
+    ;
+}
diff --git a/gcc/testsuite/c-c++-common/gomp/pr102432.c b/gcc/testsuite/c-c++-common/gomp/pr102432.c
new file mode 100644
index 00000000000..89b0f6d45b0
--- /dev/null
+++ b/gcc/testsuite/c-c++-common/gomp/pr102432.c
@@ -0,0 +1,23 @@
+/* PR preprocessor/102432 */
+
+#define loop(x)
+
+void
+foo (void)
+{
+  int i;
+#pragma omp parallel
+#pragma omp loop
+  for (i = 0; i < 64; i++)
+    ;
+}
+
+void
+bar (void)
+{
+  int i;
+  _Pragma ("omp parallel")
+  _Pragma ("omp loop")
+  for (i = 0; i < 64; i++)
+    ;
+}
diff --git a/libcpp/lex.c b/libcpp/lex.c
index 7e56edc2131..49071743533 100644
--- a/libcpp/lex.c
+++ b/libcpp/lex.c
@@ -3530,7 +3530,21 @@ _cpp_lex_direct (cpp_reader *pfile)
   buffer = pfile->buffer;
   if (buffer->need_line)
     {
-      gcc_assert (!pfile->state.in_deferred_pragma);
+      if (pfile->state.in_deferred_pragma)
+	{
+	  /* This can happen in cases like:
+	     #define loop(x) whatever
+	     #pragma omp loop
+	     where when trying to expand loop we need to peek
+	     next token after loop, but aren't still in_deferred_pragma
+	     mode but are in in_directive mode, so buffer->need_line
+	     is set, a CPP_EOF is peeked.  */
+	  result->type = CPP_PRAGMA_EOL;
+	  pfile->state.in_deferred_pragma = false;
+	  if (!pfile->state.pragma_allow_expansion)
+	    pfile->state.prevent_expansion--;
+	  return result;
+	}
       if (!_cpp_get_fresh_line (pfile))
 	{
 	  result->type = CPP_EOF;