diff --git a/gcc/Makefile.in b/gcc/Makefile.in
index e38b726..7aed942 100644
--- a/gcc/Makefile.in
+++ b/gcc/Makefile.in
@@ -520,6 +520,8 @@ SYSTEM_HEADER_DIR = `echo @SYSTEM_HEADER_DIR@ | sed -e :a -e 's,[^/]*/\.\.\/,,'
 # Path to the system headers on the build machine
 ifeq ($(build),$(host))
 BUILD_SYSTEM_HEADER_DIR = $(SYSTEM_HEADER_DIR)
+else ifdef SYSROOT_CFLAGS_FOR_TARGET
+BUILD_SYSTEM_HEADER_DIR = $(SYSTEM_HEADER_DIR)
 else
 BUILD_SYSTEM_HEADER_DIR = `echo $(CROSS_SYSTEM_HEADER_DIR) | sed -e :a -e 's,[^/]*/\.\.\/,,' -e ta`
 endif