$FreeBSD$

--- erts/emulator/Makefile.in.orig
+++ erts/emulator/Makefile.in
@@ -265,8 +265,10 @@
 endif
 WITH_SCTP=@WITH_SCTP@
 ifdef WITH_SCTP
+ifneq ($(findstring freebsd,$(TARGET)),freebsd)
 LIBS += -lsctp
 endif
+endif
 
 ORG_THR_LIBS=@EMU_THR_LIBS@
 THR_LIB_NAME=@EMU_THR_LIB_NAME@
@@ -544,7 +546,7 @@
 endif
 
 $(OBJDIR)/%.o: beam/%.c
-	$(CC) $(subst -O2, $(GEN_OPT_FLGS), $(CFLAGS)) $(INCLUDES) -c $< -o $@
+	$(CC) $(INCLUDES) $(subst -O2, $(GEN_OPT_FLGS), $(CFLAGS)) -c $< -o $@
 
 else