diff --git a/gcc/fortran/ChangeLog b/gcc/fortran/ChangeLog
index e60eca618d3..3e9c86ad92b 100644
--- a/gcc/fortran/ChangeLog
+++ b/gcc/fortran/ChangeLog
@@ -1,3 +1,9 @@
+2009-05-05  Janus Weil  <janus@gcc.gnu.org>
+
+	PR fortran/39998
+	* expr.c (gfc_check_pointer_assign): Check for statement functions and
+	internal procedures in procedure pointer assignments.
+
 2009-04-28  Janus Weil  <janus@gcc.gnu.org>
 
 	PR fortran/39946
diff --git a/gcc/fortran/expr.c b/gcc/fortran/expr.c
index e76197e5338..9fa0ff13637 100644
--- a/gcc/fortran/expr.c
+++ b/gcc/fortran/expr.c
@@ -3148,6 +3148,22 @@ gfc_check_pointer_assign (gfc_expr *lvalue, gfc_expr *rvalue)
 		     rvalue->symtree->name, &rvalue->where);
 	  return FAILURE;
 	}
+      /* Check for C727.  */
+      if (attr.flavor == FL_PROCEDURE)
+	{
+	  if (attr.proc == PROC_ST_FUNCTION)
+	    {
+	      gfc_error ("Statement function '%s' is invalid "
+			 "in procedure pointer assignment at %L",
+			 rvalue->symtree->name, &rvalue->where);
+	      return FAILURE;
+	    }
+	  if (attr.proc == PROC_INTERNAL &&
+	      gfc_notify_std (GFC_STD_F2008, "Internal procedure '%s' is "
+			      "invalid in procedure pointer assignment at %L",
+			      rvalue->symtree->name, &rvalue->where) == FAILURE)
+	    return FAILURE;
+	}
       if (rvalue->expr_type == EXPR_VARIABLE
 	  && !gfc_compare_interfaces (lvalue->symtree->n.sym,
 				      rvalue->symtree->n.sym, 0))
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 0d8407b2ffd..0a770b58d40 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2009-05-05  Janus Weil  <janus@gcc.gnu.org>
+
+	PR fortran/39998
+	* gfortran.dg/proc_ptr_17.f90: New.
+
 2009-05-05  Richard Guenther  <rguenther@suse.de>
 
 	PR tree-optimization/40022
diff --git a/gcc/testsuite/gfortran.dg/proc_ptr_17.f90 b/gcc/testsuite/gfortran.dg/proc_ptr_17.f90
new file mode 100644
index 00000000000..20e059fca3a
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/proc_ptr_17.f90
@@ -0,0 +1,16 @@
+! { dg-do compile }
+! { dg-options "-std=f2003" }
+!
+! PR39998: Procedure Pointer Assignments: Statement Functions & Internal Functions.
+!
+! Contributed by Tobias Burnus <burnus@net-b.de>
+
+  procedure(), pointer :: p
+  f(x) = x**2
+  p => f  ! { dg-error "invalid in procedure pointer assignment" }
+  p => sub  ! { dg-error "invalid in procedure pointer assignment" }
+contains
+  subroutine sub
+  end subroutine sub
+end
+