diff --git a/gcc/fortran/ChangeLog b/gcc/fortran/ChangeLog
index 446d8b173cd..a3f52ef1b57 100644
--- a/gcc/fortran/ChangeLog
+++ b/gcc/fortran/ChangeLog
@@ -1,3 +1,9 @@
+2007-06-20  Jerry DeLisle  <jvdelisle@gcc.gnu.org>
+
+	PR fortran/32361
+	* match.c (gfc_match_common): If the symbol value expression type is
+	NULL_EXPR, don't error if previously initialized.
+
 2007-06-20  Jerry DeLisle  <jvdelisle@gcc.gnu.org>
 
 	PR fortran/25061
diff --git a/gcc/fortran/match.c b/gcc/fortran/match.c
index e544d6d2a32..d1f5f41636b 100644
--- a/gcc/fortran/match.c
+++ b/gcc/fortran/match.c
@@ -2417,7 +2417,7 @@ gfc_match_common (void)
 	  if (gfc_add_in_common (&sym->attr, sym->name, NULL) == FAILURE) 
 	    goto cleanup;
 
-	  if (sym->value != NULL
+	  if (sym->value != NULL && sym->value->expr_type != EXPR_NULL
 	      && (name[0] == '\0' || !sym->attr.data))
 	    {
 	      if (name[0] == '\0')