diff -rup gcc-4.2.before_pr24767/gcc/fortran/gfortran.h gcc-4.2/gcc/fortran/gfortran.h
--- gcc-4.2.before_pr24767/gcc/fortran/gfortran.h	2006-10-12 18:43:35.000000000 +0200
+++ gcc-4.2/gcc/fortran/gfortran.h	2006-10-13 11:00:58.000000000 +0200
@@ -1633,7 +1633,6 @@ typedef struct
   int warn_surprising;
   int warn_tabs;
   int warn_underflow;
-  int warn_unused_labels;
 
   int flag_all_intrinsics;
   int flag_default_double;
diff -rup gcc-4.2.before_pr24767/gcc/fortran/invoke.texi gcc-4.2/gcc/fortran/invoke.texi
--- gcc-4.2.before_pr24767/gcc/fortran/invoke.texi	2006-10-12 18:43:35.000000000 +0200
+++ gcc-4.2/gcc/fortran/invoke.texi	2006-10-13 11:12:23.000000000 +0200
@@ -130,7 +130,7 @@ by type.  Explanations are in the follow
 -fsyntax-only  -pedantic  -pedantic-errors @gol
 -w  -Wall  -Waliasing -Wampersand -Wconversion -Wimplicit-interface @gol
 -Wtabs -Wnonstd-intrinsics -Wsurprising -Wunderflow @gol
--Wunused-labels -Wline-truncation -W}
+-Wline-truncation -W}
 
 @item Debugging Options
 @xref{Debugging Options,,Options for Debugging Your Program or GCC}.
@@ -403,7 +403,7 @@ Inhibit all warning messages.
 @cindex warnings, all
 Enables commonly used warning options pertaining to usage that
 we recommend avoiding and that we believe are easy to avoid.
-This currently includes @option{-Wunused-labels}, @option{-Waliasing},
+This currently includes @option{-Waliasing},
 @option{-Wampersand}, @option{-Wsurprising}, @option{-Wnonstd-intrinsic},
 @option{-Wno-tabs}, and @option{-Wline-truncation}.
 
@@ -501,14 +501,6 @@ Produce a warning when numerical constan
 encountered, which yield an UNDERFLOW during compilation.
 
 
-@cindex -Wunused-labels option
-@cindex options, -Wunused-labels
-@item -Wunused-labels
-@cindex unused labels
-@cindex labels, unused
-Warn whenever a label is defined but never referenced.
-
-
 @cindex -Werror
 @cindex options, -Werror
 @item -Werror
diff -rup gcc-4.2.before_pr24767/gcc/fortran/lang.opt gcc-4.2/gcc/fortran/lang.opt
--- gcc-4.2.before_pr24767/gcc/fortran/lang.opt	2006-06-19 10:17:48.000000000 +0200
+++ gcc-4.2/gcc/fortran/lang.opt	2006-10-13 09:21:04.000000000 +0200
@@ -73,10 +73,6 @@ Wunderflow
 Fortran
 Warn about underflow of numerical constant expressions
 
-Wunused-labels
-Fortran
-Warn when a label is unused
-
 fall-intrinsics
 Fortran RejectNegative
 All intrinsics procedures are available regardless of selected standard
diff -rup gcc-4.2.before_pr24767/gcc/fortran/options.c gcc-4.2/gcc/fortran/options.c
--- gcc-4.2.before_pr24767/gcc/fortran/options.c	2006-10-12 18:43:36.000000000 +0200
+++ gcc-4.2/gcc/fortran/options.c	2006-10-13 09:24:00.000000000 +0200
@@ -61,7 +61,6 @@ gfc_init_options (unsigned int argc ATTR
   gfc_option.warn_surprising = 0;
   gfc_option.warn_tabs = 1;
   gfc_option.warn_underflow = 1;
-  gfc_option.warn_unused_labels = 0;
 
   gfc_option.flag_all_intrinsics = 0;
   gfc_option.flag_default_double = 0;
@@ -303,8 +302,7 @@ set_Wall (void)
   gfc_option.warn_surprising = 1;
   gfc_option.warn_tabs = 0;
   gfc_option.warn_underflow = 1;
-  gfc_option.warn_unused_labels = 1;
- 
+
   set_Wunused (1);
   warn_return_type = 1;
   warn_switch = 1;
@@ -428,10 +426,6 @@ gfc_handle_option (size_t scode, const c
       gfc_option.warn_underflow = value;
       break;
 
-    case OPT_Wunused_labels:
-      gfc_option.warn_unused_labels = value;
-      break;
-
     case OPT_fall_intrinsics:
       gfc_option.flag_all_intrinsics = 1;
       break;
diff -rup gcc-4.2.before_pr24767/gcc/fortran/resolve.c gcc-4.2/gcc/fortran/resolve.c
--- gcc-4.2.before_pr24767/gcc/fortran/resolve.c	2006-10-12 18:43:35.000000000 +0200
+++ gcc-4.2/gcc/fortran/resolve.c	2006-10-13 11:03:20.000000000 +0200
@@ -6877,7 +6877,7 @@ resolve_types (gfc_namespace * ns)
     resolve_equivalence (eq);
 
   /* Warn about unused labels.  */
-  if (gfc_option.warn_unused_labels)
+  if (warn_unused_label)
     warn_unused_fortran_label (ns->st_labels);
 
   gfc_resolve_uops (ns->uop_root);
diff -rup gcc-4.2.before_pr24767/gcc/testsuite/gfortran.dg/label_4.f90 gcc-4.2/gcc/testsuite/gfortran.dg/label_4.f90
--- gcc-4.2.before_pr24767/gcc/testsuite/gfortran.dg/label_4.f90	2006-02-15 09:25:01.000000000 +0100
+++ gcc-4.2/gcc/testsuite/gfortran.dg/label_4.f90	2006-10-13 11:05:49.000000000 +0200
@@ -1,5 +1,5 @@
 ! { dg-do compile }
-! { dg-options "-Wunused-labels" }
+! { dg-options "-Wunused-label" }
 ! PR 26277
 ! We used to give an incorect warning about label 99 not being referenced
   open(unit=12,err=99)