--- a/gcc/Makefile.in
+++ b/gcc/Makefile.in
@@ -440,7 +440,7 @@ LINKER_PLUGIN_API_H = $(srcdir)/../include/plugin-api.h
 LTO_SYMTAB_H = $(srcdir)/../include/lto-symtab.h
 
 # Default native SYSTEM_HEADER_DIR, to be overridden by targets.
-NATIVE_SYSTEM_HEADER_DIR = /usr/include
+# NATIVE_SYSTEM_HEADER_DIR = /usr/include
 # Default cross SYSTEM_HEADER_DIR, to be overridden by targets.
 CROSS_SYSTEM_HEADER_DIR = @CROSS_SYSTEM_HEADER_DIR@