diff --git a/src/etc/testcases/taskdefs/delete.xml b/src/etc/testcases/taskdefs/delete.xml
index 8b2d80368..e804fe75f 100644
--- a/src/etc/testcases/taskdefs/delete.xml
+++ b/src/etc/testcases/taskdefs/delete.xml
@@ -115,6 +115,20 @@
     </delete>
   </target>
 
+  <target name="test12">
+    <delete failonerror="false" includeemptydirs="true">
+      <fileset dir="thisdenotesadirectorythatwillneverexistblah" />
+    </delete>
+  </target>
+
+  <target name="test13" depends="init">
+    <delete includeemptydirs="true">
+      <fileset dir="${dir}" />
+      <fileset dir="${dir}" />
+    </delete>
+    <expectabsent />
+  </target>
+
   <target name="cleanup" depends="test4" />
 
 </project>
diff --git a/src/main/org/apache/tools/ant/taskdefs/Delete.java b/src/main/org/apache/tools/ant/taskdefs/Delete.java
index 318d047e2..8a1e16467 100644
--- a/src/main/org/apache/tools/ant/taskdefs/Delete.java
+++ b/src/main/org/apache/tools/ant/taskdefs/Delete.java
@@ -552,12 +552,12 @@ public class Delete extends MatchingTask {
         for (int i = 0; i < filesets.size(); i++) {
             FileSet fs = (FileSet) filesets.get(i);
             resourcesToDelete.add(fs);
-            if (includeEmpty) {
+            if (includeEmpty && fs.getDir().isDirectory()) {
               filesetDirs.add(new ReverseDirs(fs.getDir(),
                   fs.getDirectoryScanner().getIncludedDirectories()));
             }
         }
-        if (usedMatchingTask && dir != null) {
+        if (usedMatchingTask && dir != null && dir.isDirectory()) {
             //add the files from the default fileset:
             FileSet implicit = getImplicitFileSet();
             resourcesToDelete.add(implicit);
diff --git a/src/testcases/org/apache/tools/ant/taskdefs/DeleteTest.java b/src/testcases/org/apache/tools/ant/taskdefs/DeleteTest.java
index 9ea945e3a..9276db61e 100644
--- a/src/testcases/org/apache/tools/ant/taskdefs/DeleteTest.java
+++ b/src/testcases/org/apache/tools/ant/taskdefs/DeleteTest.java
@@ -67,4 +67,10 @@ public class DeleteTest extends BuildFileTest {
     public void test11() {
         executeTarget("test11");
     }
+    public void test12() {
+        executeTarget("test12");
+    }
+    public void test13() {
+        executeTarget("test13");
+    }
 }