--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/gcc/testsuite/c-c++-common/goacc-gomp/pr93465-1.c	Mon May 25 07:50:57 2020 +0900
@@ -0,0 +1,56 @@
+#pragma omp declare target
+#pragma acc routine seq /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f1\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+void f1 (void) {}
+#pragma omp end declare target
+
+#pragma omp declare target
+void f1 (void);
+
+#pragma acc routine seq /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f1\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+void f1 (void);
+
+
+
+#pragma omp declare target
+#pragma acc routine /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f2\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+extern void f2 (void);
+#pragma omp end declare target
+
+#pragma omp declare target
+extern void f2 (void);
+#pragma omp end declare target
+
+#pragma acc routine gang /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f2\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+extern void f2 (void);
+
+
+#pragma omp declare target
+#pragma acc routine gang /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f3\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+void f3 (void);
+#pragma omp end declare target
+
+#pragma omp declare target
+void f3 (void) {}
+#pragma omp end declare target
+
+#pragma acc routine (f3) gang /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f3\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+
+
+/* Surprisingly, this diagnosis also works for '#pragma acc routine' first,
+   followed by '#pragma omp declare target'; the latter gets applied first.  */
+
+
+#pragma acc routine /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f4\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+extern void f4 (void);
+
+#pragma omp declare target
+extern void f4 (void);
+#pragma omp end declare target
+
+
+#pragma acc routine gang /* { dg-error "cannot apply '#pragma acc routine' to '\(void \)?f5\(\\(\\)\)?', which has also been marked with an OpenMP 'declare target' directive" } */
+void f5 (void) {}
+
+#pragma omp declare target
+extern void f5 (void);
+#pragma omp end declare target