diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index d2991a04852..6a6886d493e 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,9 @@
+2007-02-16  Ralf Wildenhues  <Ralf.Wildenhues@gmx.de>
+
+	PR other/27843
+	* Makefile.in (SYSTEM_HEADER_DIR): Use single quotes to avoid
+	nested double- and backquotes.
+
 2007-02-15  Roger Sayle  <roger@eyesopen.com>
 
 	PR middle-end/30391
diff --git a/gcc/Makefile.in b/gcc/Makefile.in
index 6ea4280d8b9..b68510663e4 100644
--- a/gcc/Makefile.in
+++ b/gcc/Makefile.in
@@ -386,7 +386,9 @@ CROSS_SYSTEM_HEADER_DIR = @CROSS_SYSTEM_HEADER_DIR@
 # Purge it of unneccessary internal relative paths
 # to directories that might not exist yet.
 # The sed idiom for this is to repeat the search-and-replace until it doesn't match, using :a ... ta.
-SYSTEM_HEADER_DIR = `echo @SYSTEM_HEADER_DIR@ | sed -e :a -e "s,[^/]*/\.\.\/,," -e ta`
+# Use single quotes here to avoid nested double- and backquotes, this
+# macro is also used in a double-quoted context.
+SYSTEM_HEADER_DIR = `echo @SYSTEM_HEADER_DIR@ | sed -e :a -e 's,[^/]*/\.\.\/,,' -e ta`
 
 # Control whether to run fixproto and fixincludes.
 STMP_FIXPROTO = @STMP_FIXPROTO@