diff --git a/gcc/ChangeLog b/gcc/ChangeLog
index 3c82b527de0..4144a6527ea 100644
--- a/gcc/ChangeLog
+++ b/gcc/ChangeLog
@@ -1,3 +1,7 @@
+2005-05-05  Kelley Cook  <kcook@gcc.gnu.org>
+
+	* config/m32r/xm-m32r.h, config/m32r/linux.h: Delete files.
+
 2005-05-05  Kelley Cook  <kcook@gcc.gnu.org>
 
 	* system.h: Poison BYTEORDER and HOST_WORDS_BIG_ENDIAN.
diff --git a/gcc/config/m32r/xm-linux.h b/gcc/config/m32r/xm-linux.h
deleted file mode 100644
index ed7fb68caef..00000000000
--- a/gcc/config/m32r/xm-linux.h
+++ /dev/null
@@ -1,22 +0,0 @@
-/* Configuration for GCC for Renesas M32R running Linux-based GNU systems.
-   Copyright (C) 2003 Free Software Foundation, Inc.
-
-   This file is part of GCC.
-
-   GCC is free software; you can redistribute it and/or modify it
-   under the terms of the GNU General Public License as published
-   by the Free Software Foundation; either version 2, or (at your
-   option) any later version.
-
-   GCC is distributed in the hope that it will be useful, but WITHOUT
-   ANY WARRANTY; without even the implied warranty of MERCHANTABILITY
-   or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public
-   License for more details.
-
-   You should have received a copy of the GNU General Public License
-   along with GCC; see the file COPYING.  If not, write to the
-   Free Software Foundation, 59 Temple Place - Suite 330, Boston,
-   MA 02111-1307, USA.  */
-
-#include <m32r/xm-m32r.h>
-#include <xm-linux.h>
diff --git a/gcc/config/m32r/xm-m32r.h b/gcc/config/m32r/xm-m32r.h
deleted file mode 100644
index 4fd6c06af71..00000000000
--- a/gcc/config/m32r/xm-m32r.h
+++ /dev/null
@@ -1,39 +0,0 @@
-/* Configuration for GNU C-compiler for the M32R processor.
-   Copyright (C) 2003, 2004 Free Software Foundation, Inc.
-
-   This file is part of GCC.
-
-   GCC is free software; you can redistribute it and/or modify it
-   under the terms of the GNU General Public License as published
-   by the Free Software Foundation; either version 2, or (at your
-   option) any later version.
-
-   GCC is distributed in the hope that it will be useful, but WITHOUT
-   ANY WARRANTY; without even the implied warranty of MERCHANTABILITY
-   or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU General Public
-   License for more details.
-
-   You should have received a copy of the GNU General Public License
-   along with GCC; see the file COPYING.  If not, write to the
-   Free Software Foundation, 59 Temple Place - Suite 330, Boston,
-   MA 02111-1307, USA.  */
-
-/* This describes the machine the compiler is hosted on.  */
-#define HOST_BITS_PER_CHAR       8
-#define HOST_BITS_PER_SHORT     16
-#define HOST_BITS_PER_INT       32
-#define HOST_BITS_PER_LONG      32
-#define HOST_BITS_PER_LONGLONG  64
-
-/* target machine dependencies.
-   tm.h is a symbolic link to the actual target specific file.  */
-#include "tm.h"
-
-/* Arguments to use with `exit'.  */
-#define SUCCESS_EXIT_CODE	 0
-#define FATAL_EXIT_CODE		33
-
-/* If compiled with Sun CC, the use of alloca requires this #include.  */
-#ifndef __GNUC__
-#include "alloca.h"
-#endif