diff --git a/core/org.eclipse.cdt.core.tests/parser/org/eclipse/cdt/core/parser/tests/ast2/AST2CPPTests.java b/core/org.eclipse.cdt.core.tests/parser/org/eclipse/cdt/core/parser/tests/ast2/AST2CPPTests.java
index 20c9fe2090f..814d5f52120 100644
--- a/core/org.eclipse.cdt.core.tests/parser/org/eclipse/cdt/core/parser/tests/ast2/AST2CPPTests.java
+++ b/core/org.eclipse.cdt.core.tests/parser/org/eclipse/cdt/core/parser/tests/ast2/AST2CPPTests.java
@@ -9801,6 +9801,19 @@ public class AST2CPPTests extends AST2TestBase {
 	public void testFriendTemplateParameter() throws Exception {
 		parseAndCheckBindings();
 	}
+	
+	//	struct foo {
+	//	    foo();
+	//	    ~foo();
+	//	};
+	//
+	//	class bar {
+	//	    friend foo::foo();
+	//	    friend foo::~foo();
+	//	};
+	public void testFriendConstructorDestructor_400940() throws Exception {
+		parseAndCheckBindings();
+	}
 
 	// struct S {
 	//     virtual void mFuncDecl() final;
diff --git a/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/AbstractGNUSourceCodeParser.java b/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/AbstractGNUSourceCodeParser.java
index 2b0793b547b..d917ffaaafd 100644
--- a/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/AbstractGNUSourceCodeParser.java
+++ b/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/AbstractGNUSourceCodeParser.java
@@ -1620,16 +1620,16 @@ public abstract class AbstractGNUSourceCodeParser implements ISourceCodeParser {
     	} catch (BacktrackException e) {
 			if (acceptEmpty) {
 				backup(dtorMark1);
-				return result.set(declspec1, null, null);
+				dtor1= null;
+			} else {
+				// try second variant, if possible
+				if (dtorMark2 == null)
+					throw e;
+	
+				backup(dtorMark2);
+				dtor2= initDeclarator(declspec2, option);
+				return result.set(declspec2, dtor2, dtorMark2);
 			}
-
-			// try second variant, if possible
-			if (dtorMark2 == null)
-				throw e;
-
-			backup(dtorMark2);
-			dtor2= initDeclarator(declspec2, option);
-			return result.set(declspec2, dtor2, dtorMark2);
 		}
 
     	// first variant was a success. If possible, try second one.
diff --git a/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/cpp/GNUCPPSourceParser.java b/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/cpp/GNUCPPSourceParser.java
index 4298ba09e0d..0af4aabf979 100644
--- a/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/cpp/GNUCPPSourceParser.java
+++ b/core/org.eclipse.cdt.core/parser/org/eclipse/cdt/internal/core/dom/parser/cpp/GNUCPPSourceParser.java
@@ -2632,7 +2632,7 @@ public class GNUCPPSourceParser extends AbstractGNUSourceCodeParser {
     	SHORT= 0x20, UNSIGNED= 0x40, SIGNED= 0x80, COMPLEX= 0x100, IMAGINARY= 0x200,
     	VIRTUAL= 0x400, EXPLICIT= 0x800, FRIEND= 0x1000, THREAD_LOCAL= 0x2000;
 	private static final int FORBID_IN_EMPTY_DECLSPEC =
-		CONST | RESTRICT | VOLATILE | SHORT | UNSIGNED | SIGNED | COMPLEX | IMAGINARY | FRIEND | THREAD_LOCAL;
+		CONST | RESTRICT | VOLATILE | SHORT | UNSIGNED | SIGNED | COMPLEX | IMAGINARY | THREAD_LOCAL;
 
     /**
      * This function parses a declaration specifier sequence, as according to
@@ -3282,6 +3282,10 @@ public class GNUCPPSourceParser extends AbstractGNUSourceCodeParser {
 						if (CharArrayUtils.equals(nchars, start, nchars.length-start, currentClassName))
 							return;
 					}
+					
+					// Accept constructors and destructors of other classes as friends
+					if (declspec instanceof ICPPASTDeclSpecifier && ((ICPPASTDeclSpecifier) declspec).isFriend())
+						return;
 				} else if (isQualified) {
 					// Accept qualified constructor or destructor outside of class body
 					return;