Index: src/bfd/coffcode.h
===================================================================
--- src.orig/bfd/coffcode.h	2010-09-02 10:37:25.000000000 +0200
+++ src/bfd/coffcode.h	2010-09-22 10:32:14.982051600 +0200
@@ -636,6 +636,14 @@ static long
 sec_to_styp_flags (const char *sec_name, flagword sec_flags)
 {
   long styp_flags = 0;
+  bfd_boolean is_dbg = FALSE;
+
+  if (CONST_STRNEQ (sec_name, DOT_DEBUG)
+#ifdef COFF_LONG_SECTION_NAMES
+      || CONST_STRNEQ (sec_name, GNU_LINKONCE_WI)
+#endif
+      || CONST_STRNEQ (sec_name, ".stab"))
+    is_dbg = TRUE;
 
   /* caution: there are at least three groups of symbols that have
      very similar bits and meanings: IMAGE_SCN*, SEC_*, and STYP_*.
@@ -646,16 +654,15 @@ sec_to_styp_flags (const char *sec_name,
      but there are more IMAGE_SCN_* flags.  */
 
   /* FIXME: There is no gas syntax to specify the debug section flag.  */
-  if (CONST_STRNEQ (sec_name, DOT_DEBUG)
-      || CONST_STRNEQ (sec_name, GNU_LINKONCE_WI))
-    sec_flags = SEC_DEBUGGING | SEC_READONLY;
+  if (is_dbg)
+      sec_flags = SEC_DEBUGGING | SEC_READONLY;
 
   /* skip LOAD */
   /* READONLY later */
   /* skip RELOC */
   if ((sec_flags & SEC_CODE) != 0)
     styp_flags |= IMAGE_SCN_CNT_CODE;
-  if ((sec_flags & SEC_DATA) != 0)
+  if ((sec_flags & (SEC_DATA | SEC_DEBUGGING)) != 0)
     styp_flags |= IMAGE_SCN_CNT_INITIALIZED_DATA;
   if ((sec_flags & SEC_ALLOC) != 0 && (sec_flags & SEC_LOAD) == 0)
     styp_flags |= IMAGE_SCN_CNT_UNINITIALIZED_DATA;  /* ==STYP_BSS */
@@ -666,9 +673,9 @@ sec_to_styp_flags (const char *sec_name,
     styp_flags |= IMAGE_SCN_LNK_COMDAT;
   if ((sec_flags & SEC_DEBUGGING) != 0)
     styp_flags |= IMAGE_SCN_MEM_DISCARDABLE;
-  if ((sec_flags & SEC_EXCLUDE) != 0)
+  if ((sec_flags & SEC_EXCLUDE) != 0 && !is_dbg)
     styp_flags |= IMAGE_SCN_LNK_REMOVE;
-  if ((sec_flags & SEC_NEVER_LOAD) != 0)
+  if ((sec_flags & SEC_NEVER_LOAD) != 0 && !is_dbg)
     styp_flags |= IMAGE_SCN_LNK_REMOVE;
   /* skip IN_MEMORY */
   /* skip SORT */
@@ -1120,7 +1127,14 @@ styp_to_sec_flags (bfd *abfd,
   long styp_flags = internal_s->s_flags;
   flagword sec_flags;
   bfd_boolean result = TRUE;
+  bfd_boolean is_dbg = FALSE;
 
+  if (CONST_STRNEQ (name, DOT_DEBUG)
+#ifdef COFF_LONG_SECTION_NAMES
+      || CONST_STRNEQ (name, GNU_LINKONCE_WI)
+#endif
+      || CONST_STRNEQ (name, ".stab"))
+    is_dbg = TRUE;
   /* Assume read only unless IMAGE_SCN_MEM_WRITE is specified.  */
   sec_flags = SEC_READONLY;
 
@@ -1190,27 +1204,30 @@ styp_to_sec_flags (bfd *abfd,
 	     mean that a given section contains debug information.  Thus
 	     we only set the SEC_DEBUGGING flag on sections that we
 	     recognise as containing debug information.  */
-	     if (CONST_STRNEQ (name, DOT_DEBUG)
+	     if (is_dbg
 #ifdef _COMMENT
 	      || strcmp (name, _COMMENT) == 0
 #endif
-#ifdef COFF_LONG_SECTION_NAMES
-  	      || CONST_STRNEQ (name, GNU_LINKONCE_WI)
-#endif
-	      || CONST_STRNEQ (name, ".stab"))
-	    sec_flags |= SEC_DEBUGGING;
+	      )
+	    {
+	      sec_flags |= SEC_DEBUGGING | SEC_READONLY;
+	    }
 	  break;
 	case IMAGE_SCN_MEM_SHARED:
 	  sec_flags |= SEC_COFF_SHARED;
 	  break;
 	case IMAGE_SCN_LNK_REMOVE:
-	  sec_flags |= SEC_EXCLUDE;
+	  if (!is_dbg)
+	    sec_flags |= SEC_EXCLUDE;
 	  break;
 	case IMAGE_SCN_CNT_CODE:
 	  sec_flags |= SEC_CODE | SEC_ALLOC | SEC_LOAD;
 	  break;
 	case IMAGE_SCN_CNT_INITIALIZED_DATA:
-	  sec_flags |= SEC_DATA | SEC_ALLOC | SEC_LOAD;
+	  if (is_dbg)
+	    sec_flags |= SEC_DEBUGGING;
+	  else
+	    sec_flags |= SEC_DATA | SEC_ALLOC | SEC_LOAD;
 	  break;
 	case IMAGE_SCN_CNT_UNINITIALIZED_DATA:
 	  sec_flags |= SEC_ALLOC;
Index: src/ld/ldlang.c
===================================================================
--- src.orig/ld/ldlang.c	2010-09-20 11:18:14.000000000 +0200
+++ src/ld/ldlang.c	2010-09-22 14:06:07.290815400 +0200
@@ -2245,7 +2245,15 @@ lang_add_section (lang_statement_list_ty
     case noload_section:
       flags &= ~SEC_LOAD;
       flags |= SEC_NEVER_LOAD;
-      if ((flags & SEC_COFF_SHARED_LIBRARY) == 0)
+      if (((bfd_get_flavour (section->owner)
+	    == bfd_target_ecoff_flavour)
+	   || (bfd_get_flavour (section->owner)
+	       == bfd_target_coff_flavour)))
+	{
+	  if ((flags & (SEC_COFF_SHARED_LIBRARY | SEC_DEBUGGING)) == 0)
+	    flags &= ~SEC_HAS_CONTENTS;
+	}
+      else
 	flags &= ~SEC_HAS_CONTENTS;
       break;
     }
@@ -4555,8 +4563,11 @@ sort_sections_by_lma (const void *arg1, 
   return 0;
 }
 
+/* On ELF, a debugging section has not to set SEC_NEVER_LOAD, as no output
+   would be written for it. So the combination of debugging and never-load
+   is something what can just happen for pe-coff and has not to be ignored.  */
 #define IGNORE_SECTION(s) \
-  ((s->flags & SEC_NEVER_LOAD) != 0				\
+  ((s->flags & (SEC_NEVER_LOAD | SEC_DEBUGGING)) == SEC_NEVER_LOAD	\
    || (s->flags & SEC_ALLOC) == 0				\
    || ((s->flags & SEC_THREAD_LOCAL) != 0			\
 	&& (s->flags & SEC_LOAD) == 0))
@@ -4590,7 +4601,7 @@ lang_check_section_addresses (void)
   for (s = link_info.output_bfd->sections; s != NULL; s = s->next)
     {
       /* Only consider loadable sections with real contents.  */
-      if ((s->flags & SEC_NEVER_LOAD)
+      if ((s->flags & (SEC_NEVER_LOAD | SEC_DEBUGGING)) == SEC_NEVER_LOAD
 	  || !(s->flags & SEC_LOAD)
 	  || !(s->flags & SEC_ALLOC)
 	  || s->size == 0)
Index: src/ld/ldwrite.c
===================================================================
--- src.orig/ld/ldwrite.c	2010-09-20 11:18:14.000000000 +0200
+++ src/ld/ldwrite.c	2010-09-22 10:24:39.327744500 +0200
@@ -245,7 +245,8 @@ build_link_order (lang_statement_union_t
 		link_order = bfd_new_link_order (link_info.output_bfd,
 						 output_section);
 
-		if (i->flags & SEC_NEVER_LOAD)
+		if ((i->flags & SEC_NEVER_LOAD) != 0
+		    && (i->flags & SEC_DEBUGGING) == 0)
 		  {
 		    /* We've got a never load section inside one which
 		       is going to be output, we'll change it into a