Index: etc/Makefile
===================================================================
--- etc/Makefile	(revision 265197)
+++ etc/Makefile	(working copy)
@@ -142,7 +142,10 @@
 # -rwxr-xr-x root:wheel, for the new cron root:wheel
 BIN2=	netstart pccard_ether rc.suspend rc.resume
 
-MTREE=	BSD.include.dist BSD.root.dist BSD.usr.dist BSD.var.dist
+MTREE=	BSD.root.dist BSD.usr.dist BSD.var.dist
+.if ${MK_TOOLCHAIN} != "no"
+MTREE+=	BSD.include.dist
+.endiff
 .if ${MK_TESTS} != "no"
 MTREE+=	BSD.tests.dist
 .endif