(cvs of 04/01/2004)

parabrisas% cat test.f
      subroutine io
      
      implicit none
      integer a, b
      entry io_seterr(b)
      a = b
      end

parabrisas% gfortran -xf95 test.f
f951: ../../gcc/gcc/fortran/trans-decl.c:665: gfc_get_symbol_decl: Assertion
`sym->backend_decl' failed.
test.f: In function `io':

test.f:1: internal compiler error: Aborted
Please submit a full bug report,
with preprocessed source if appropriate.
See <URL:http://gcc.gnu.org/bugs.html> for instructions.