diff --git a/gcc/fortran/trans-expr.cc b/gcc/fortran/trans-expr.cc
index 76c587e3d9f..a62a3bb642d 100644
--- a/gcc/fortran/trans-expr.cc
+++ b/gcc/fortran/trans-expr.cc
@@ -6018,7 +6018,6 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
   gfc_charlen cl;
   gfc_expr *e;
   gfc_symbol *fsym;
-  stmtblock_t post;
   enum {MISSING = 0, ELEMENTAL, SCALAR, SCALAR_POINTER, ARRAY};
   gfc_component *comp = NULL;
   int arglen;
@@ -6062,7 +6061,9 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
   else
     info = NULL;
 
+  stmtblock_t post, clobbers;
   gfc_init_block (&post);
+  gfc_init_block (&clobbers);
   gfc_init_interface_mapping (&mapping);
   if (!comp)
     {
@@ -6531,7 +6532,7 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
 			  var = build_fold_indirect_ref_loc (input_location,
 							     parmse.expr);
 			  tree clobber = build_clobber (TREE_TYPE (var));
-			  gfc_add_modify (&se->pre, var, clobber);
+			  gfc_add_modify (&clobbers, var, clobber);
 			}
 		    }
 		  /* Catch base objects that are not variables.  */
@@ -7400,6 +7401,7 @@ gfc_conv_procedure_call (gfc_se * se, gfc_symbol * sym,
 
       vec_safe_push (arglist, parmse.expr);
     }
+  gfc_add_block_to_block (&se->pre, &clobbers);
   gfc_finish_interface_mapping (&mapping, &se->pre, &se->post);
 
   if (comp)
diff --git a/gcc/testsuite/gfortran.dg/intent_optimize_4.f90 b/gcc/testsuite/gfortran.dg/intent_optimize_4.f90
new file mode 100644
index 00000000000..effbaa12a2d
--- /dev/null
+++ b/gcc/testsuite/gfortran.dg/intent_optimize_4.f90
@@ -0,0 +1,43 @@
+! { dg-do run }
+! { dg-additional-options "-fdump-tree-original" }
+! { dg-final { scan-tree-dump-times "CLOBBER" 2 "original" } }
+!
+! PR fortran/106817
+! Check that for an actual argument whose dummy is INTENT(OUT),
+! the clobber that is emitted in the caller before a procedure call
+! happens after any expression depending on the argument value has been
+! evaluated.
+! 
+
+module m
+  implicit none
+contains
+  subroutine copy1(out, in)
+    integer, intent(in) :: in
+    integer, intent(out) :: out
+    out = in
+  end subroutine copy1
+  subroutine copy2(in, out)
+    integer, intent(in) :: in
+    integer, intent(out) :: out
+    out = in
+  end subroutine copy2
+end module m
+
+program p
+  use m
+  implicit none
+  integer :: a, b
+
+  ! Clobbering of a should happen after a+1 has been evaluated.
+  a = 3
+  call copy1(a, a+1)
+  if (a /= 4) stop 1
+
+  ! Clobbering order does not depend on the order of arguments.
+  ! It should also come last with reversed arguments.
+  b = 12
+  call copy2(b+1, b)
+  if (b /= 13) stop 2
+
+end program p