diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index af585a45f30c..554de52b80e5 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,8 @@
+2009-06-30  Martin Jambor  <mjambor@suse.cz>
+
+	PR middle-end/40554
+	* tree-sra.c (sra_modify_expr): Add access->offset to start_offset.
+
 2009-06-30  Richard Guenther  <rguenther@suse.de>
 
 	* tree-ssa-alias.c (walk_aliased_vdefs_1): Change interface to
diff --git a/gcc/tree-sra.c b/gcc/tree-sra.c
index d26e03b50953..4529754108c6 100644
--- a/gcc/tree-sra.c
+++ b/gcc/tree-sra.c
@@ -1908,7 +1908,8 @@ sra_modify_expr (tree *expr, gimple_stmt_iterator *gsi, bool write,
 	  && host_integerp (TREE_OPERAND (bfr, 2), 1))
 	{
 	  chunk_size = tree_low_cst (TREE_OPERAND (bfr, 1), 1);
-	  start_offset = tree_low_cst (TREE_OPERAND (bfr, 2), 1);
+	  start_offset = access->offset
+	    + tree_low_cst (TREE_OPERAND (bfr, 2), 1);
 	}
       else
 	start_offset = chunk_size = 0;