I'm not sure if it is okay to submit a bug which
is known in the GCC Bugzilla (PR 18833), but is
not assigned since seven month.

Anyway here is the bug:

The following code gives an internal error
when compiling with "gfortran equiv.f".
Tested with version 4.0.1-3 but also seen
with older versions.

Error message:
 In file equiv.f:7

      END
                                                                       1
 Internal Error at (1):
 find_array_spec(): Missing spec

--- start of equiv.f ---
      PROGRAM Equiv
      CHARACTER  CQALLC*96
      CHARACTER*1  CQLETT(96), CQNUM(10)
      EQUIVALENCE (CQLETT(1),CQALLC(1:1))
      EQUIVALENCE (CQNUM(1), CQALLC(27:27))

      END
-- EOF ---