Index: head/usr.bin/sed/compile.c
===================================================================
--- head/usr.bin/sed/compile.c
+++ head/usr.bin/sed/compile.c
@@ -395,10 +395,21 @@
 			continue;
 		} else if (*p == '\\' && p[1] == '[') {
 			*d++ = *p++;
-		} else if (*p == '\\' && p[1] == c)
+		} else if (*p == '\\' && p[1] == c) {
 			p++;
-		else if (*p == '\\' && p[1] == 'n') {
-			*d++ = '\n';
+		} else if (*p == '\\' &&
+		    (p[1] == 'n' || p[1] == 'r' || p[1] == 't')) {
+			switch (p[1]) {
+			case 'n':
+				*d++ = '\n';
+				break;
+			case 'r':
+				*d++ = '\r';
+				break;
+			case 't':
+				*d++ = '\t';
+				break;
+			}
 			p += 2;
 			continue;
 		} else if (*p == '\\' && p[1] == '\\') {
@@ -428,13 +439,29 @@
 		*t++ = *s++;
 	if (*s == ']')
 		*t++ = *s++;
-	for (; *s && (*t = *s) != ']'; s++, t++)
+	for (; *s && (*t = *s) != ']'; s++, t++) {
 		if (*s == '[' && ((d = *(s+1)) == '.' || d == ':' || d == '=')) {
 			*++t = *++s, t++, s++;
 			for (c = *s; (*t = *s) != ']' || c != d; s++, t++)
 				if ((c = *s) == '\0')
 					return NULL;
+		} else if (*s == '\\') {
+			switch (s[1]) {
+			case 'n':
+				*t = '\n';
+				s++;
+				break;
+			case 'r':
+				*t = '\r';
+				s++;
+				break;
+			case 't':
+				*t = '\t';
+				s++;
+				break;
+			}
 		}
+	}
 	return (*s == ']') ? *sp = ++s, ++t : NULL;
 }
 
@@ -521,8 +548,23 @@
 								linenum, fname, *p);
 					if (s->maxbref < ref)
 						s->maxbref = ref;
-				} else if (*p == '&' || *p == '\\')
-					*sp++ = '\\';
+				} else {
+					switch (*p) {
+					case '&':
+					case '\\':
+						*sp++ = '\\';
+						break;
+					case 'n':
+						*p = '\n';
+						break;
+					case 'r':
+						*p = '\r';
+						break;
+					case 't':
+						*p = '\t';
+						break;
+					}
+				}
 			} else if (*p == c) {
 				if (*++p == '\0' && more) {
 					if (cu_fgets(lbuf, sizeof(lbuf), &more))
Index: head/usr.bin/sed/tests/regress.multitest.out/8.22
===================================================================
--- head/usr.bin/sed/tests/regress.multitest.out/8.22
+++ head/usr.bin/sed/tests/regress.multitest.out/8.22
@@ -1,2 +1 @@
-1
-2
+1X2
Index: head/usr.bin/sed/tests/sed2_test.sh
===================================================================
--- head/usr.bin/sed/tests/sed2_test.sh
+++ head/usr.bin/sed/tests/sed2_test.sh
@@ -69,9 +69,29 @@
 	atf_check -s not-exit:0 stat -q '.!'*
 }
 
+atf_test_case escape_subst
+escape_subst_head()
+{
+	atf_set "descr" "Verify functional escaping of \\n, \\r, and \\t"
+}
+escape_subst_body()
+{
+	printf "a\nt\\\t\n\tb\n\t\tc\r\n" > a
+	tr -d '\r' < a > b
+	printf "a\tb c\rx\n" > c
+
+	atf_check -o 'inline:a\nt\\t\n' sed '/\t/d' a
+	atf_check -o 'inline:a\nt\\t\n    b\n        c\r\n' sed 's/\t/    /g' a
+	atf_check -o 'inline:a\nt\\t\n\t\tb\n\t\t\t\tc\r\n' sed 's/\t/\t\t/g' a
+	atf_check -o 'inline:a\nt\n\tb\n\t\tc\r\n' sed 's/\\t//g' a
+	atf_check -o file:b sed 's/\r//' a
+	atf_check -o 'inline:abcx\n' sed 's/[ \r\t]//g' c
+}
+
 atf_init_test_cases()
 {
 	atf_add_test_case inplace_command_q
 	atf_add_test_case inplace_hardlink_src
 	atf_add_test_case inplace_symlink_src
+	atf_add_test_case escape_subst
 }