diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index 21f9c3a1e518..eeb4a51e0ddb 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,9 @@
+2007-08-03  Andrew Pinski  <andrew_pinski@playstation.sony.com>
+
+	PR middle-end/32304
+	* ipa-reference.c (has_proper_scope_for_analysis): Return false when
+	the decl's type has TYPE_NEEDS_CONSTRUCTING set.
+
 2007-08-03  Andrew Pinski  <andrew_pinski@playstation.sony.com>
 
 	PR middle-end/32935
diff --git a/gcc/ipa-reference.c b/gcc/ipa-reference.c
index 5e1a6ebbaeb0..1a962c52cdb1 100644
--- a/gcc/ipa-reference.c
+++ b/gcc/ipa-reference.c
@@ -267,6 +267,10 @@ has_proper_scope_for_analysis (tree t)
   if (DECL_EXTERNAL (t) || TREE_PUBLIC (t))
     return false;
 
+  /* We cannot touch decls where the type needs constructing.  */
+  if (TYPE_NEEDS_CONSTRUCTING (TREE_TYPE (t)))
+    return false;
+
   /* This is a variable we care about.  Check if we have seen it
      before, and if not add it the set of variables we care about.  */
   if (!bitmap_bit_p (all_module_statics, DECL_UID (t)))
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 7ba9afc60f18..ce38fc75bf83 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2007-08-03  Andrew Pinski  <andrew_pinski@playstation.sony.com>
+
+	PR middle-end/32304
+	* g++.dg/torture/pr32304.C: New testcase.
+
 2007-08-03  Andrew Pinski  <andrew_pinski@playstation.sony.com>
 
 	PR middle-end/32935
diff --git a/gcc/testsuite/g++.dg/torture/pr32304.C b/gcc/testsuite/g++.dg/torture/pr32304.C
new file mode 100644
index 000000000000..236d00b97cd8
--- /dev/null
+++ b/gcc/testsuite/g++.dg/torture/pr32304.C
@@ -0,0 +1,9 @@
+// { dg-do compile }
+
+struct S {
+        S() {}
+};
+S f() {
+        static S s;
+        return s;
+}