diff --git a/gcc/cp/ChangeLog b/gcc/cp/ChangeLog
index bb8678e774a..8ae05c0e4ec 100644
--- a/gcc/cp/ChangeLog
+++ b/gcc/cp/ChangeLog
@@ -1,3 +1,9 @@
+2004-10-14  Mark Mitchell  <mark@codesourcery.com>
+
+	PR c++/17976
+	* decl.c (cp_finish_decl): Do not call expand_static_init more
+	than once for a single variable.
+
 2004-10-14  Matt Austern  <austern@apple.com>
 
 	* Make-lang.in (pt.o): depends on pointer-set.h
diff --git a/gcc/cp/decl.c b/gcc/cp/decl.c
index f0775662d26..ee7e48143f8 100644
--- a/gcc/cp/decl.c
+++ b/gcc/cp/decl.c
@@ -4763,6 +4763,7 @@ cp_finish_decl (tree decl, tree init, tree asmspec_tree, int flags)
   tree cleanup;
   const char *asmspec = NULL;
   int was_readonly = 0;
+  bool var_definition_p = false;
 
   if (decl == error_mark_node)
     return;
@@ -4904,6 +4905,11 @@ cp_finish_decl (tree decl, tree init, tree asmspec_tree, int flags)
 	  /* Remember that the initialization for this variable has
 	     taken place.  */
 	  DECL_INITIALIZED_P (decl) = 1;
+	  /* This declaration is the definition of this variable,
+	     unless we are initializing a static data member within
+	     the class specifier.  */
+	  if (!DECL_EXTERNAL (decl))
+	    var_definition_p = true;
 	  /* The variable is being defined, so determine its
 	     visibility.  */
 	  determine_visibility (decl);
@@ -4969,10 +4975,18 @@ cp_finish_decl (tree decl, tree init, tree asmspec_tree, int flags)
 	      else if (!TREE_STATIC (decl))
 		initialize_local_var (decl, init);
 	    }
-
-	  if (TREE_STATIC (decl))
-	    expand_static_init (decl, init);
-	}
+	  
+	  /* If a variable is defined, and then a subsequent
+	     definintion with external linkage is encountered, we will
+	     get here twice for the same variable.  We want to avoid
+	     calling expand_static_init more than once.  For variables
+	     that are not static data members, we can call
+	     expand_static_init only when we actually process the
+	     initializer.  It is not legal to redeclare a static data
+	     member, so this issue does not arise in that case.  */
+	  if (var_definition_p && TREE_STATIC (decl))
+	    expand_static_init (decl, init); 
+	} 
     }
 
   /* If a CLEANUP_STMT was created to destroy a temporary bound to a
diff --git a/gcc/testsuite/ChangeLog b/gcc/testsuite/ChangeLog
index 5840d8e9116..1acfe77ab56 100644
--- a/gcc/testsuite/ChangeLog
+++ b/gcc/testsuite/ChangeLog
@@ -1,3 +1,8 @@
+2004-10-14  Mark Mitchell  <mark@codesourcery.com>
+
+	PR c++/17976
+	* g++.dg/init/dtor3.C: New test.
+
 2004-10-15  Ben Elliston  <bje@au.ibm.com>
 
 	* gcc.dg/ppc-stackalign-1.c: Set dg-options to {}.
diff --git a/gcc/testsuite/g++.dg/init/dtor3.C b/gcc/testsuite/g++.dg/init/dtor3.C
new file mode 100644
index 00000000000..2af1ffe4634
--- /dev/null
+++ b/gcc/testsuite/g++.dg/init/dtor3.C
@@ -0,0 +1,21 @@
+// PR c++/17976
+// { dg-do run }
+
+extern "C" void abort();
+struct A
+{
+  static int i;
+  A(){}
+  ~A(){i++;if(i>1)abort();}
+};
+
+int A::i = 0;
+
+A a;
+extern A a;
+
+int main()
+{
+  return 0;
+}
+