diff --git a/gcc/fortran/ChangeLog b/gcc/fortran/ChangeLog
index e72aa0d70211..2079580daa7d 100644
--- a/gcc/fortran/ChangeLog
+++ b/gcc/fortran/ChangeLog
@@ -1,3 +1,9 @@
+2007-04-07  Paul Thomas  <pault@gcc.gnu.org>
+
+	PR fortran/31214
+	* trans-decl.c (gfc_get_symbol_decl): Allow unreferenced use
+	associated symbols.
+
 2007-04-07  Paul Thomas  <pault@gcc.gnu.org>
 
 	PR fortran/31293
diff --git a/gcc/fortran/trans-decl.c b/gcc/fortran/trans-decl.c
index 6cd130485122..fa75260d00b8 100644
--- a/gcc/fortran/trans-decl.c
+++ b/gcc/fortran/trans-decl.c
@@ -873,7 +873,8 @@ gfc_get_symbol_decl (gfc_symbol * sym)
   int byref;
 
   gcc_assert (sym->attr.referenced
-               || sym->ns->proc_name->attr.if_source == IFSRC_IFBODY);
+		|| sym->attr.use_assoc
+		|| sym->ns->proc_name->attr.if_source == IFSRC_IFBODY);
 
   if (sym->ns && sym->ns->proc_name->attr.function)
     byref = gfc_return_by_reference (sym->ns->proc_name);
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 2f7fe10d94bb..8bb09344004e 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2007-04-07  Paul Thomas  <pault@gcc.gnu.org>
+
+	PR fortran/31424
+	* gfortran.dg/unreferenced_use_assoc_1.f90: New test.
+
 2007-04-07  Paul Thomas  <pault@gcc.gnu.org>
 
 	PR fortran/31293
diff --git a/gcc/testsuite/gfortran.dg/unreferenced_use_assoc_1.f90 b/gcc/testsuite/gfortran.dg/unreferenced_use_assoc_1.f90
new file mode 100644
index 000000000000..57892d5328f8
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/unreferenced_use_assoc_1.f90
@@ -0,0 +1,40 @@
+! { dg-do compile }
+! Tests the  fix for PR31424.
+!
+module InternalCompilerError
+
+   type Byte
+      private 
+      character(len=1)     :: singleByte
+   end type
+
+   type (Byte)             :: BytesPrototype(1)
+
+   type UserType
+      real :: r
+   end type
+
+contains
+
+   function UserTypeToBytes(user) result (bytes) 
+      type(UserType) :: user 
+      type(Byte)     :: bytes(size(transfer(user, BytesPrototype)))
+      bytes = transfer(user, BytesPrototype) 
+   end function
+
+   subroutine DoSomethingWithBytes(bytes)
+      type(Byte), intent(in)     :: bytes(:)
+   end subroutine
+
+end module
+
+
+program main
+   use InternalCompilerError
+   type (UserType) :: user 
+
+   ! The following line caused the ICE 
+   call DoSomethingWithBytes( UserTypeToBytes(user) )
+
+end program 
+! { dg-final { cleanup-modules "InternalCompilerError" } }