diff --git a/gcc/match.pd b/gcc/match.pd
index fa598d5ca2e470f9cc3b82469e77d743b12f107e..863bc7299cdefc622a7806a4d32e37268c50d453 100644
--- a/gcc/match.pd
+++ b/gcc/match.pd
@@ -959,6 +959,84 @@ DEFINE_INT_AND_FLOAT_ROUND_FN (RINT)
 #endif
    ))))
 
+#if GIMPLE
+(for div (trunc_div exact_div)
+ /* Simplify (X + M*N) / N -> X / N + M.  */
+ (simplify
+  (div (plus:c@4 @0 (mult:c@3 @1 @2)) @2)
+  (with {value_range vr0, vr1, vr2, vr3, vr4;}
+  (if (INTEGRAL_TYPE_P (type)
+       && get_range_query (cfun)->range_of_expr (vr1, @1)
+       && get_range_query (cfun)->range_of_expr (vr2, @2)
+       /* "N*M" doesn't overflow.  */
+       && range_op_handler (MULT_EXPR).overflow_free_p (vr1, vr2)
+       && get_range_query (cfun)->range_of_expr (vr0, @0)
+       && get_range_query (cfun)->range_of_expr (vr3, @3)
+       /* "X+(N*M)" doesn't overflow.  */
+       && range_op_handler (PLUS_EXPR).overflow_free_p (vr0, vr3)
+       && get_range_query (cfun)->range_of_expr (vr4, @4)
+       /* "X+N*M" is not with opposite sign as "X".  */
+       && (TYPE_UNSIGNED (type)
+	   || (vr0.nonnegative_p () && vr4.nonnegative_p ())
+	   || (vr0.nonpositive_p () && vr4.nonpositive_p ())))
+  (plus (div @0 @2) @1))))
+
+ /* Simplify (X - M*N) / N -> X / N - M.  */
+ (simplify
+  (div (minus@4 @0 (mult:c@3 @1 @2)) @2)
+  (with {value_range vr0, vr1, vr2, vr3, vr4;}
+  (if (INTEGRAL_TYPE_P (type)
+       && get_range_query (cfun)->range_of_expr (vr1, @1)
+       && get_range_query (cfun)->range_of_expr (vr2, @2)
+       /* "N * M" doesn't overflow.  */
+       && range_op_handler (MULT_EXPR).overflow_free_p (vr1, vr2)
+       && get_range_query (cfun)->range_of_expr (vr0, @0)
+       && get_range_query (cfun)->range_of_expr (vr3, @3)
+       /* "X - (N*M)" doesn't overflow.  */
+       && range_op_handler (MINUS_EXPR).overflow_free_p (vr0, vr3)
+       && get_range_query (cfun)->range_of_expr (vr4, @4)
+       /* "X-N*M" is not with opposite sign as "X".  */
+       && (TYPE_UNSIGNED (type)
+	   || (vr0.nonnegative_p () && vr4.nonnegative_p ())
+	   || (vr0.nonpositive_p () && vr4.nonpositive_p ())))
+  (minus (div @0 @2) @1)))))
+
+/* Simplify
+   (X + C) / N -> X / N + C / N where C is multiple of N.
+   (X + C) >> N -> X >> N + C>>N if low N bits of C is 0.  */
+(for op (trunc_div exact_div rshift)
+ (simplify
+  (op (plus@3 @0 INTEGER_CST@1) INTEGER_CST@2)
+   (with
+    {
+      wide_int c = wi::to_wide (@1);
+      wide_int n = wi::to_wide (@2);
+      bool shift = op == RSHIFT_EXPR;
+      #define plus_op1(v) (shift ? wi::rshift (v, n, TYPE_SIGN (type)) \
+				 : wi::div_trunc (v, n, TYPE_SIGN (type)))
+      #define exact_mod(v) (shift ? wi::ctz (v) >= n.to_shwi () \
+				  : wi::multiple_of_p (v, n, TYPE_SIGN (type)))
+      value_range vr0, vr1, vr3;
+    }
+    (if (INTEGRAL_TYPE_P (type)
+	 && get_range_query (cfun)->range_of_expr (vr0, @0))
+     (if (exact_mod (c)
+	  && get_range_query (cfun)->range_of_expr (vr1, @1)
+	  /* "X+C" doesn't overflow.  */
+	  && range_op_handler (PLUS_EXPR).overflow_free_p (vr0, vr1)
+	  && get_range_query (cfun)->range_of_expr (vr3, @3)
+	  /* "X+C" and "X" are not of opposite sign.  */
+	  && (TYPE_UNSIGNED (type)
+	      || (vr0.nonnegative_p () && vr3.nonnegative_p ())
+	      || (vr0.nonpositive_p () && vr3.nonpositive_p ())))
+       (plus (op @0 @2) { wide_int_to_tree (type, plus_op1 (c)); })
+       (if (TYPE_UNSIGNED (type) && c.sign_mask () < 0
+	    && exact_mod (-c)
+	    /* unsigned "X-(-C)" doesn't underflow.  */
+	    && wi::geu_p (vr0.lower_bound (), -c))
+	 (plus (op @0 @2) { wide_int_to_tree (type, -plus_op1 (-c)); })))))))
+#endif
+
 (for op (negate abs)
  /* Simplify cos(-x) and cos(|x|) -> cos(x).  Similarly for cosh.  */
  (for coss (COS COSH)
diff --git a/gcc/testsuite/gcc.dg/pr108757-1.c b/gcc/testsuite/gcc.dg/pr108757-1.c
new file mode 100644
index 0000000000000000000000000000000000000000..7908f4bdcb8e225fe311b668efbe8f6db525b4d5
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/pr108757-1.c
@@ -0,0 +1,18 @@
+/* PR tree-optimization/108757 */
+/* { dg-do compile } */
+/* { dg-options "-O2 -fdump-tree-optimized" } */
+
+#include <limits.h>
+#define N 5
+#define M 3
+#define GAP 0
+typedef unsigned int UINT;
+typedef int INT;
+#define UMAX UINT_MAX
+#define IMAX INT_MAX
+#define IMIN INT_MIN
+#include "pr108757.h"
+
+/* { dg-final { scan-tree-dump-not " = x_\[0-9\]+\\(D\\) \\+ " "optimized" } } *
+/* { dg-final { scan-tree-dump-not " = x_\[0-9\]+\\(D\\) \\- " "optimized" } } */
+/* { dg-final { scan-tree-dump-not " = b_\[0-9\]+ \\+ " "optimized" } } */
diff --git a/gcc/testsuite/gcc.dg/pr108757-2.c b/gcc/testsuite/gcc.dg/pr108757-2.c
new file mode 100644
index 0000000000000000000000000000000000000000..82bebd09944f0be2e0690c604723bfe6182acec3
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/pr108757-2.c
@@ -0,0 +1,19 @@
+/* PR tree-optimization/108757 */
+/* { dg-do compile } */
+/* { dg-options "-O2 -fdump-tree-optimized -fwrapv" } */
+
+#include <limits.h>
+#define N 4
+#define M 3
+#define GAP 2
+typedef unsigned int UINT;
+typedef int INT;
+#define UMAX UINT_MAX
+#define IMAX INT_MAX
+#define IMIN INT_MIN
+#include "pr108757.h"
+
+/* { dg-final { scan-tree-dump-times " = x_\[0-9\]+\\(D\\) \\+ " 16 "optimized" } } */
+/* { dg-final { scan-tree-dump-times " = x_\[0-9\]+\\(D\\) \\- " 3 "optimized" } } */
+/* { dg-final { scan-tree-dump-times " \\+ x_\[0-9\]+\\(D\\)" 3 "optimized" } } */
+
diff --git a/gcc/testsuite/gcc.dg/pr108757.h b/gcc/testsuite/gcc.dg/pr108757.h
new file mode 100644
index 0000000000000000000000000000000000000000..5550199c1ef952f54eaa83087cec25e992057c34
--- /dev/null
+++ b/gcc/testsuite/gcc.dg/pr108757.h
@@ -0,0 +1,233 @@
+#define NOINLINE __attribute__ ((noinline))
+UINT NOINLINE
+opt_u1 (UINT x)
+{
+  if (x < (M * N) - GAP)
+    return 0;
+  UINT a = x - (M * N);
+  UINT b = a / N;
+  return b + M;
+}
+
+UINT NOINLINE
+opt_u2 (UINT x)
+{
+  if (x > (UMAX - (M * N) + GAP))
+    return 0;
+  UINT a = x + (M * N);
+  UINT b = a / N;
+  return b - M;
+}
+
+INT NOINLINE
+opt_s1 (INT x)
+{
+  if (x < (M * N) - GAP)
+    return 0;
+  INT a = x - (M * N);
+  INT b = a / N;
+  return b + M;
+}
+
+INT NOINLINE
+opt_s2 (INT x)
+{
+  if (x < IMIN + (M * N) - GAP || x > 0)
+    return 0;
+  INT a = x - (M * N);
+  INT b = a / N;
+  return b + M;
+}
+
+INT NOINLINE
+opt_s3 (INT x)
+{
+  if (x < (M * N) - GAP)
+    return 0;
+  INT a = x - (M * N);
+  INT b = a / -N;
+  return b + -M;
+}
+
+INT NOINLINE
+opt_s4 (INT x)
+{
+  if (x < IMIN + (M * N) - GAP || x > 0)
+    return 0;
+  INT a = x - (M * N);
+  INT b = a / -N;
+  return b + -M;
+}
+
+INT NOINLINE
+opt_s5 (INT x)
+{
+  if (x > (-M * N) + GAP)
+    return 0;
+  INT a = x - (-M * N);
+  INT b = a / N;
+  return b + -M;
+}
+
+INT NOINLINE
+opt_s6 (INT x)
+{
+  if (x > IMAX - (M * N) + GAP || x < 0)
+    return 0;
+  INT a = x - (-M * N);
+  INT b = a / N;
+  return b + -M;
+}
+
+INT NOINLINE
+opt_s7 (INT x)
+{
+  if (x > (M * -N) + GAP)
+    return 0;
+  INT a = x - (M * -N);
+  INT b = a / -N;
+  return b + M;
+}
+
+INT NOINLINE
+opt_s8 (INT x)
+{
+  if (x > IMAX - (M * N) + GAP || x < 0)
+    return 0;
+  INT a = x - (M * -N);
+  INT b = a / -N;
+  return b + M;
+}
+
+UINT NOINLINE
+opt_u3 (UINT x)
+{
+  if (x < (M << N) - GAP)
+    return 0;
+  UINT a = x - (M << N);
+  UINT b = a >> N;
+  return b + M;
+}
+
+UINT NOINLINE
+opt_u4 (UINT x)
+{
+  if (x > (UMAX - (M << N)) + GAP)
+    return 0;
+  UINT a = x + (M << N);
+  UINT b = a >> N;
+  return b - M;
+}
+
+INT NOINLINE
+opt_s9 (INT x)
+{
+  if (x < (M << N) - GAP)
+    return 0;
+  INT a = x - (M << N);
+  INT b = a >> N;
+  return b + M;
+}
+
+INT NOINLINE
+opt_s10 (INT x)
+{
+  if (x < IMIN + (M << N) - GAP || x > 0)
+    return 0;
+  INT a = x - (M << N);
+  INT b = a >> N;
+  return b + M;
+}
+
+INT NOINLINE
+opt_s11 (INT x)
+{
+  if (x > (-M << N) + GAP)
+    return 0;
+  INT a = x - (-M << N);
+  INT b = a >> N;
+  return b + -M;
+}
+
+INT NOINLINE
+opt_s12 (INT x)
+{
+  if (x > IMAX - (M << N) + GAP || x < 0)
+    return 0;
+  INT a = x - (-M << N);
+  INT b = a >> N;
+  return b + -M;
+}
+
+UINT NOINLINE
+opt_u5 (UINT x, UINT n, UINT m)
+{
+  if (n > N || m > M)
+    return 0;
+  if (x < (M*N) - GAP)
+    return 0;
+  UINT a = x - (m * n);
+  UINT b = a / n;
+  return b + m;
+}
+
+UINT NOINLINE
+opt_u6 (UINT x, UINT n, UINT m)
+{
+  if (n > N || m > M)
+    return 0;
+  if (x > (UMAX - M*N) + GAP)
+    return 0;
+  UINT a = x + (m * n);
+  UINT b = a / n;
+  return b - m;
+}
+
+INT NOINLINE
+opt_s13 (INT x, INT n, INT m)
+{
+  if (n > N || m > M || n < 0 || m < 0)
+    return 0;
+  if (x < (M*N) - GAP)
+    return 0;
+  INT a = x - (m * n);
+  INT b = a / n;
+  return b + m;
+}
+
+INT NOINLINE
+opt_s14 (INT x, INT n, INT m)
+{
+  if (n > N || m > M || n < 0 || m < 0)
+    return 0;
+  if (x > -M*N + GAP)
+    return 0;
+  INT a = x + (m * n);
+  INT b = a / n;
+  return b - m;
+}
+
+INT
+opt_s15 (INT x, INT n, INT m)
+{
+  if (n > 0 || m > 0 || n < -N || m < -M)
+    return 0;
+  if (x < (M*N) - GAP)
+    return 0;
+  INT a = x - (m * n);
+  INT b = a / n;
+  return b + m;
+}
+
+INT NOINLINE
+opt_s16 (INT x, INT n, INT m)
+{
+  if (n > 0 || m > 0 || n < -N || m < -M)
+    return 0;
+  if (x < 0 || x > (IMAX - M*N) + GAP)
+    return 0;
+  INT a = x + (m * n);
+  INT b = a / n;
+  return b - m;
+}
+
