Index: gcc/testsuite/gcc.target/sh/pr53512-1.c
===================================================================
--- gcc/testsuite/gcc.target/sh/pr53512-1.c	(revision 0)
+++ gcc/testsuite/gcc.target/sh/pr53512-1.c	(revision 0)
@@ -0,0 +1,15 @@
+/* Verify that the fsca insn is used when specifying -mfsca and
+  -funsafe-math-optimizations.  */
+/* { dg-do compile { target "sh*-*-*" } } */
+/* { dg-options "-O1 -mfsca -funsafe-math-optimizations" } */
+/* { dg-skip-if "" { "sh*-*-*" } { "-m1" "-m2*" "-m4al" "*nofpu" "-m4-340*" "-m4-400*" "-m4-500*" "-m5*" } { "" } }  */
+/* { dg-final { scan-assembler "fsca" } } */
+
+#include <math.h>
+
+float
+test_func_00 (float x)
+{
+  return sinf (x) + cosf (x);
+}
+
Index: gcc/testsuite/gcc.target/sh/pr53512-2.c
===================================================================
--- gcc/testsuite/gcc.target/sh/pr53512-2.c	(revision 0)
+++ gcc/testsuite/gcc.target/sh/pr53512-2.c	(revision 0)
@@ -0,0 +1,15 @@
+/* Verify that the fsca insn is not used when specifying -mno-fsca and
+  -funsafe-math-optimizations.  */
+/* { dg-do compile { target "sh*-*-*" } } */
+/* { dg-options "-O1 -mno-fsca -funsafe-math-optimizations" } */
+/* { dg-skip-if "" { "sh*-*-*" } { "-m1" "-m2*" "-m4al" "*nofpu" "-m4-340*" "-m4-400*" "-m4-500*" "-m5*" } { "" } }  */
+/* { dg-final { scan-assembler-not "fsca" } } */
+
+#include <math.h>
+
+float
+test_func_00 (float x)
+{
+  return sinf (x) + cosf (x);
+}
+
Index: gcc/testsuite/gcc.target/sh/pr53512-3.c
===================================================================
--- gcc/testsuite/gcc.target/sh/pr53512-3.c	(revision 0)
+++ gcc/testsuite/gcc.target/sh/pr53512-3.c	(revision 0)
@@ -0,0 +1,15 @@
+/* Verify that the fsrra insn is used when specifying -mfsrra and
+  -funsafe-math-optimizations and -ffinite-math-only.  */
+/* { dg-do compile { target "sh*-*-*" } } */
+/* { dg-options "-O1 -mfsrra -funsafe-math-optimizations -ffinite-math-only" } */
+/* { dg-skip-if "" { "sh*-*-*" } { "-m1" "-m2*" "-m4al" "*nofpu" "-m4-340*" "-m4-400*" "-m4-500*" "-m5*" } { "" } }  */
+/* { dg-final { scan-assembler "fsrra" } } */
+
+#include <math.h>
+
+float
+test_func_00 (float x)
+{
+  return 1 / sqrtf (x);
+}
+
Index: gcc/testsuite/gcc.target/sh/pr53512-4.c
===================================================================
--- gcc/testsuite/gcc.target/sh/pr53512-4.c	(revision 0)
+++ gcc/testsuite/gcc.target/sh/pr53512-4.c	(revision 0)
@@ -0,0 +1,15 @@
+/* Verify that the fsrra insn is not used when specifying -mno-fsrra and
+  -funsafe-math-optimizations and -ffinite-math-only.  */
+/* { dg-do compile { target "sh*-*-*" } } */
+/* { dg-options "-O1 -mno-fsrra -funsafe-math-optimizations -ffinite-math-only" } */
+/* { dg-skip-if "" { "sh*-*-*" } { "-m1" "-m2*" "-m4al" "*nofpu" "-m4-340*" "-m4-400*" "-m4-500*" "-m5*" } { "" } }  */
+/* { dg-final { scan-assembler-not "fsrra" } } */
+
+#include <math.h>
+
+float
+test_func_00 (float x)
+{
+  return 1 / sqrtf (x);
+}
+
Index: gcc/doc/invoke.texi
===================================================================
--- gcc/doc/invoke.texi	(revision 188026)
+++ gcc/doc/invoke.texi	(working copy)
@@ -886,7 +886,7 @@
 -mindexed-addressing -mgettrcost=@var{number} -mpt-fixed @gol
 -maccumulate-outgoing-args -minvalid-symbols -msoft-atomic -mhard-atomic @gol
 -mbranch-cost=@var{num} -mcbranchdi -mcmpeqdi -mfused-madd -mno-fused-madd @gol
--mpretend-cmove -menable-tas}
+-mfsca -mno-fsca -mfsrra -mno-fsrra -mpretend-cmove -menable-tas}
 
 @emph{Solaris 2 Options}
 @gccoptlist{-mimpure-text  -mno-impure-text @gol
@@ -18262,6 +18262,28 @@
 disallow the usage of the @code{fmac} instruction for regular calculations
 even if @option{-funsafe-math-optimizations} is in effect.
 
+@item -mfsca
+@itemx -mno-fsca
+@opindex mfsca
+@opindex mno-fsca
+Allow or disallow the compiler to emit the @code{fsca} instruction for sine
+and cosine approximations.  The option @code{-mfsca} must be used in
+combination with @code{-funsafe-math-optimizations}.  It is enabled by default
+when generating code for SH4A.  Using @code{-mno-fsca} disables sine and cosine
+approximations even if @code{-funsafe-math-optimizations} is in effect.
+
+@item -mfsrra
+@itemx -mno-fsrra
+@opindex mfsrra
+@opindex mno-fsrra
+Allow or disallow the compiler to emit the @code{fsrra} instruction for
+reciprocal square root approximations.  The option @code{-mfsrra} must be used
+in combination with @code{-funsafe-math-optimizations} and
+@code{-ffinite-math-only}.  It is enabled by default when generating code for
+SH4A.  Using @code{-mno-fsrra} disables reciprocal square root approximations
+even if @code{-funsafe-math-optimizations} and @code{-ffinite-math-only} are
+in effect.
+
 @item -mpretend-cmove
 @opindex mpretend-cmove
 Prefer zero-displacement conditional branches for conditional move instruction
Index: gcc/config/sh/sh.c
===================================================================
--- gcc/config/sh/sh.c	(revision 188026)
+++ gcc/config/sh/sh.c	(working copy)
@@ -876,13 +876,30 @@
 	align_functions = min_align;
     }
 
-  /* Enable fmac insn for "a * b + c" SFmode calculations when -ffast-math
-     is enabled and -mno-fused-madd is not specified by the user.
-     The fmac insn can't be enabled by default due to the implied
-     FMA semantics.   See also PR target/29100.  */
-  if (global_options_set.x_TARGET_FMAC == 0 && flag_unsafe_math_optimizations)
-    TARGET_FMAC = 1;
+  if (flag_unsafe_math_optimizations)
+    {
+      /* Enable fmac insn for "a * b + c" SFmode calculations when -ffast-math
+	 is enabled and -mno-fused-madd is not specified by the user.
+	 The fmac insn can't be enabled by default due to the implied
+	 FMA semantics.   See also PR target/29100.  */
+      if (global_options_set.x_TARGET_FMAC == 0)
+	TARGET_FMAC = 1;
 
+      /* Enable fsca insn for SH4A if not otherwise specified by the user.  */
+      if (global_options_set.x_TARGET_FSCA == 0 && TARGET_SH4A_FP)
+	TARGET_FSCA = 1;
+
+      /* Enable fsrra insn for SH4A if not otherwise specified by the user.  */
+      if (global_options_set.x_TARGET_FSRRA == 0 && TARGET_SH4A_FP)
+	TARGET_FSRRA = 1;
+    }
+
+  /*  Allow fsrra insn only if -funsafe-math-optimizations and
+      -ffinite-math-only is enabled.  */
+  TARGET_FSRRA = TARGET_FSRRA
+		 && flag_unsafe_math_optimizations
+		 && flag_finite_math_only;
+
   if (sh_fixed_range_str)
     sh_fix_range (sh_fixed_range_str);
 
@@ -896,7 +913,6 @@
     error ("-msoft-atomic and -mhard-atomic cannot be used at the same time");
   if (TARGET_HARD_ATOMIC && ! TARGET_SH4A_ARCH)
     error ("-mhard-atomic is only available for SH4A targets");
-
 }
 
 /* Print the operand address in x to the stream.  */
Index: gcc/config/sh/sh.md
===================================================================
--- gcc/config/sh/sh.md	(revision 188026)
+++ gcc/config/sh/sh.md	(working copy)
@@ -10689,7 +10689,7 @@
 	(div:SF (match_operand:SF 1 "immediate_operand" "i")
 		(sqrt:SF (match_operand:SF 2 "register_operand" "0"))))
    (use (match_operand:PSI 3 "fpscr_operand" "c"))]
-  "TARGET_SH4A_FP && flag_unsafe_math_optimizations
+  "TARGET_FPU_ANY && TARGET_FSRRA
    && operands[1] == CONST1_RTX (SFmode)"
   "fsrra	%0"
   [(set_attr "type" "fsrra")
@@ -10705,7 +10705,7 @@
 	 (unspec:SF [(mult:SF (float:SF (match_dup 1)) (match_dup 2))
 		    ] UNSPEC_FCOSA)))
    (use (match_operand:PSI 3 "fpscr_operand" "c"))]
-  "TARGET_SH4A_FP && flag_unsafe_math_optimizations
+  "TARGET_FPU_ANY && TARGET_FSCA
    && operands[2] == sh_fsca_int2sf ()"
   "fsca	fpul,%d0"
   [(set_attr "type" "fsca")
@@ -10715,7 +10715,7 @@
   [(set (match_operand:SF 0 "nonimmediate_operand" "")
 	(unspec:SF [(match_operand:SF 1 "fp_arith_reg_operand" "")]
 		   UNSPEC_FSINA))]
-  "TARGET_SH4A_FP && flag_unsafe_math_optimizations"
+  "TARGET_FPU_ANY && TARGET_FSCA"
 {
   rtx scaled = gen_reg_rtx (SFmode);
   rtx truncated = gen_reg_rtx (SImode);
@@ -10734,7 +10734,7 @@
   [(set (match_operand:SF 0 "nonimmediate_operand" "")
 	(unspec:SF [(match_operand:SF 1 "fp_arith_reg_operand" "")]
 		   UNSPEC_FCOSA))]
-  "TARGET_SH4A_FP && flag_unsafe_math_optimizations"
+  "TARGET_FPU_ANY && TARGET_FSCA"
 {
   rtx scaled = gen_reg_rtx (SFmode);
   rtx truncated = gen_reg_rtx (SImode);
Index: gcc/config/sh/sh.opt
===================================================================
--- gcc/config/sh/sh.opt	(revision 188026)
+++ gcc/config/sh/sh.opt	(working copy)
@@ -348,3 +348,12 @@
 mpretend-cmove
 Target Var(TARGET_PRETEND_CMOVE)
 Pretend a branch-around-a-move is a conditional move.
+
+mfsca
+Target Var(TARGET_FSCA)
+Enable the use of the fsca instruction
+
+mfsrra
+Target Var(TARGET_FSRRA)
+Enable the use of the fsrra instruction
+
