diff --git a/ChangeLog b/ChangeLog
index a386abb8..53780c8a 100644
--- a/ChangeLog
+++ b/ChangeLog
@@ -1,3 +1,7 @@
+Mon Feb 24 19:14:57 CET 2003 Daniel Veillard <daniel@veillard.com>
+
+	* xinclude.c: Fixes bug #106931 in XInclude entities merging.
+
 Mon Feb 24 18:50:35 CET 2003 Daniel Veillard <daniel@veillard.com>
 
 	* SAX.c: fixed bug #105992
diff --git a/xinclude.c b/xinclude.c
index d91dce01..12c6f2df 100644
--- a/xinclude.c
+++ b/xinclude.c
@@ -1062,6 +1062,9 @@ xmlXIncludeMergeEntity(xmlEntityPtr ent, xmlXIncludeMergeDataPtr data,
 	    } else if ((ent->SystemID != NULL) && (prev->SystemID != NULL)) {
 		if (!xmlStrEqual(ent->ExternalID, prev->ExternalID))
 		    goto error;
+	    } else if ((ent->content != NULL) && (prev->content != NULL)) {
+		if (!xmlStrEqual(ent->content, prev->content))
+		    goto error;
 	    } else {
 		goto error;
 	    }