diff --git a/waflib/Tools/fc_scan.py b/waflib/Tools/fc_scan.py
index 73c437a3..6d044017 100644
--- a/waflib/Tools/fc_scan.py
+++ b/waflib/Tools/fc_scan.py
@@ -9,7 +9,7 @@ from waflib import Utils, Task, TaskGen, Logs
 from waflib.TaskGen import feature, before_method, after_method, extension
 from waflib.Configure import conf
 
-INC_REGEX = """(?:^|['">]\s*;)\s*INCLUDE\s+(?:\w+_)?[<"'](.+?)(?=["'>])"""
+INC_REGEX = """(?:^|['">]\s*;)\s*(?:|#\s*)INCLUDE\s+(?:\w+_)?[<"'](.+?)(?=["'>])"""
 USE_REGEX = """(?:^|;)\s*USE(?:\s+|(?:(?:\s*,\s*(?:NON_)?INTRINSIC)?\s*::))\s*(\w+)"""
 MOD_REGEX = """(?:^|;)\s*MODULE(?!\s*PROCEDURE)(?:\s+|(?:(?:\s*,\s*(?:NON_)?INTRINSIC)?\s*::))\s*(\w+)"""