--- gcc/dwarf2out.c.jj	2010-07-29 21:49:03.827604473 +0200
+++ gcc/dwarf2out.c	2010-07-29 22:14:28.231354703 +0200
@@ -15834,10 +15834,26 @@ add_AT_location_description (dw_die_ref 
 static void
 add_accessibility_attribute (dw_die_ref die, tree decl)
 {
+  /* In DWARF3+ the default is DW_ACCESS_private only in DW_TAG_class_type
+     children, otherwise the default is DW_ACCESS_public.  In DWARF2
+     the default has always been DW_ACCESS_public.  */
   if (TREE_PROTECTED (decl))
     add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_protected);
   else if (TREE_PRIVATE (decl))
-    add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_private);
+    {
+      if (dwarf_version == 2
+	  || die->die_parent == NULL
+	  || die->die_parent->die_tag != DW_TAG_class_type
+	  || (die->die_tag != DW_TAG_member
+	      && die->die_tag != DW_TAG_subprogram))
+	add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_private);
+    }
+  else if (dwarf_version > 2
+	   && die->die_parent
+	   && die->die_parent->die_tag == DW_TAG_class_type
+	   && (die->die_tag == DW_TAG_member
+	       || die->die_tag == DW_TAG_subprogram))
+    add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_public);
 }
 
 /* Attach the specialized form of location attribute used for data members of
@@ -19567,10 +19583,20 @@ gen_inheritance_die (tree binfo, tree ac
   if (BINFO_VIRTUAL_P (binfo))
     add_AT_unsigned (die, DW_AT_virtuality, DW_VIRTUALITY_virtual);
 
+  /* In DWARF3+ the default is DW_ACCESS_private only in DW_TAG_class_type
+     children, otherwise the default is DW_ACCESS_public.  In DWARF2
+     the default has always been DW_ACCESS_private.  */
   if (access == access_public_node)
-    add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_public);
+    {
+      if (dwarf_version == 2
+	  || context_die->die_tag == DW_TAG_class_type)
+      add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_public);
+    }
   else if (access == access_protected_node)
     add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_protected);
+  else if (dwarf_version > 2
+	   && context_die->die_tag != DW_TAG_class_type)
+    add_AT_unsigned (die, DW_AT_accessibility, DW_ACCESS_private);
 }
 
 /* Generate a DIE for a class member.  */