Index: head/gnu/usr.bin/binutils/Makefile
===================================================================
--- head/gnu/usr.bin/binutils/Makefile	(revision 361655)
+++ head/gnu/usr.bin/binutils/Makefile	(revision 361656)
@@ -1,24 +1,25 @@
 # $FreeBSD$
 
 .include <src.opts.mk>
 
 SUBDIR=	libiberty \
 	libbfd \
 	libopcodes
 
 SUBDIR.${MK_BINUTILS}+=	doc
 
 # GNU as is used on x86 only, for a few files that cannot be assembled by
 # Clang IAS. Other archs either use Clang IAS for every assembly file, or
 # use external toolchain.
-.if ${TARGET} == "amd64" || ${TARGET} == "i386"
-SUBDIR.${MK_BINUTILS}+=	as
+.if (${TARGET} == "amd64" || ${TARGET} == "i386") && \
+    (${MK_BINUTILS} != "no" || ${MK_BINUTILS_BOOTSTRAP} != "no")
+SUBDIR+=	as
 .endif
 
 SUBDIR_DEPEND_as=libbfd libiberty libopcodes
 
 .if !make(install)
 SUBDIR_PARALLEL=
 .endif
 
 .include <bsd.subdir.mk>