diff --git a/WHATSNEW b/WHATSNEW
index 9702353a6..482f02726 100644
--- a/WHATSNEW
+++ b/WHATSNEW
@@ -6,6 +6,8 @@ Changes that could break older environments:
 
 Fixed bugs:
 -----------
+* Directory Deletion Dont Work Properly
+  Bugzilla 40972
 
 * docletpath attribute of javadoc ignored.
   Bugzilla 40900.
diff --git a/src/main/org/apache/tools/ant/taskdefs/Delete.java b/src/main/org/apache/tools/ant/taskdefs/Delete.java
index 7634f86e2..64f097dd6 100644
--- a/src/main/org/apache/tools/ant/taskdefs/Delete.java
+++ b/src/main/org/apache/tools/ant/taskdefs/Delete.java
@@ -562,10 +562,14 @@ public class Delete extends MatchingTask {
                 fs = (FileSet) fs.clone();
                 fs.setProject(getProject());
             }
-            resourcesToDelete.add(fs);
-            if (includeEmpty && fs.getDir().isDirectory()) {
-              filesetDirs.add(new ReverseDirs(fs.getDir(),
-                  fs.getDirectoryScanner().getIncludedDirectories()));
+            if (!fs.getDir().isDirectory()) {
+                handle("Directory does not exist:" + fs.getDir());
+            } else {
+                resourcesToDelete.add(fs);
+                if (includeEmpty) {
+                    filesetDirs.add(new ReverseDirs(fs.getDir(), fs
+                            .getDirectoryScanner().getIncludedDirectories()));
+                }
             }
         }
         resourcesToDelete.add(filesetDirs);
diff --git a/src/tests/antunit/taskdefs/delete-test.xml b/src/tests/antunit/taskdefs/delete-test.xml
new file mode 100644
index 000000000..f33e84f75
--- /dev/null
+++ b/src/tests/antunit/taskdefs/delete-test.xml
@@ -0,0 +1,69 @@
+<?xml version="1.0"?>
+
+<project name="delete-test" basedir="." default="all"
+       xmlns:au="antlib:org.apache.ant.antunit">
+  <property name="working.dir" value="working"/>
+  <property name="existing.dir" value="working/exists"/>
+  <property name="nonexistent.dir" value="working/nonexists"/>
+	
+  <target name="all">
+    <au:antunit>
+      <fileset file="${ant.file}"/>
+      <au:plainlistener/>
+    </au:antunit>
+  </target>
+
+
+  <target name="init">
+    <delete dir="${working.dir}"/>
+    <mkdir dir="${working.dir}"/>
+    <mkdir dir="${existing.dir}"/>
+  </target>
+
+  <target name="tearDown">
+    <delete dir="${working.dir}"/>
+  </target>
+
+  <!--test that you can delete a fileset with a nonexistent dir without failure-->
+  <target name="testdelfileset" depends="init">
+    <delete quiet="true" includeEmptyDirs="true">
+       <fileset dir="${nonexistent.dir}"/>
+    </delete>
+
+  	<au:assertFileExists file="${existing.dir}" />
+  		
+    <delete quiet="true" includeEmptyDirs="true">
+       <fileset dir="${existing.dir}"/>
+    </delete>
+
+  	<au:assertFileDoesntExist file="${existing.dir}" />
+
+  	
+    <mkdir dir="${existing.dir}"/>
+
+    <delete quiet="true" includeEmptyDirs="true">
+       <fileset dir="${nonexistent.dir}"/>
+       <fileset dir="${existing.dir}"/>
+    </delete>
+
+
+  	<au:assertFileDoesntExist file="${existing.dir}" />
+  	<!--
+    <available file="dir_exists" type="dir" property="delete.dir.failed"/>
+    <fail message="Failed to delete directory (2)" if="delete.dir.failed"/>
+-->
+  	
+  	
+    <mkdir dir="${existing.dir}"/>
+
+    <delete quiet="true" includeEmptyDirs="true">
+       <fileset dir="${existing.dir}"/>
+       <fileset dir="${nonexistent.dir}"/>
+    </delete>
+
+
+  	<au:assertFileDoesntExist file="${existing.dir}" />
+
+  </target>
+
+</project>