Index: gcc/fortran/expr.c
===================================================================
--- gcc/fortran/expr.c	(revision 261376)
+++ gcc/fortran/expr.c	(working copy)
@@ -3414,6 +3414,8 @@ gfc_check_assign (gfc_expr *lvalue, gfc_expr *rvalue, 
   /* Only DATA Statements come here.  */
   if (!conform)
     {
+      locus *where;
+
       /* Numeric can be converted to any other numeric. And Hollerith can be
 	 converted to any other type.  */
       if ((gfc_numeric_ts (&lvalue->ts) && gfc_numeric_ts (&rvalue->ts))
@@ -3423,8 +3425,9 @@ gfc_check_assign (gfc_expr *lvalue, gfc_expr *rvalue, 
       if (lvalue->ts.type == BT_LOGICAL && rvalue->ts.type == BT_LOGICAL)
 	return true;
 
+      where = lvalue->where.lb ? &lvalue->where : &rvalue->where;
       gfc_error ("Incompatible types in DATA statement at %L; attempted "
-		 "conversion of %s to %s", &lvalue->where,
+		 "conversion of %s to %s", where,
 		 gfc_typename (&rvalue->ts), gfc_typename (&lvalue->ts));
 
       return false;
Index: gcc/testsuite/gfortran.dg/pr44491.f90
===================================================================
--- gcc/testsuite/gfortran.dg/pr44491.f90	(nonexistent)
+++ gcc/testsuite/gfortran.dg/pr44491.f90	(working copy)
@@ -0,0 +1,4 @@
+! { dg-do compile }
+! PR fortran/44491
+      character*2 escape /z'1B'/  ! { dg-error "Incompatible types in DATA" }
+      end