diff --git a/WHATSNEW b/WHATSNEW
index eacf34256..151d4a371 100644
--- a/WHATSNEW
+++ b/WHATSNEW
@@ -10,6 +10,9 @@ Fixed bugs:
 * OOM caused by IH holding on to classes and thus their classloaders.
   Bugzilla 28283 and 33061.
 
+* <delete> doesnt delete when defaultexcludes="false" and no includes is set 
+  fixed. Bugzilla 40313.
+
 Other changes:
 --------------
 
diff --git a/src/etc/testcases/taskdefs/delete.xml b/src/etc/testcases/taskdefs/delete.xml
index f5da51615..46e8fc9cf 100644
--- a/src/etc/testcases/taskdefs/delete.xml
+++ b/src/etc/testcases/taskdefs/delete.xml
@@ -6,10 +6,11 @@
   <property name="dir" location="${dirname}" />
 
   <macrodef name="expectabsent">
+    <attribute name="target" default="${dir}"/>
     <sequential>
       <fail>
         <condition>
-          <available file="${dir}" />
+          <available file="@{target}" />
         </condition>
     </fail>
     </sequential>
@@ -142,6 +143,30 @@
 		<fileset dir="${dir}" />
 	</delete>
   </target>
+  <!-- Bugzilla 40313 -->
+  <target name="test16.init">
+    <mkdir dir="${dir}/CVS"/>
+    <touch file="${dir}/CVS/lala"/>
+    <mkdir dir="${dir}/subdir"/>
+  </target>
+
+  <target name="test16" depends="test16.init">
+    <delete defaultexcludes="false" dir="${dir}" includeemptydirs="true"/>
+    <expectabsent/>
+  </target>
+
+  <target name="test17" depends="test16.init">
+    <delete dir="${dir}" defaultexcludes="true" includeemptydirs="true"/>
+    <fail message="file in CVS dir deleted">
+      <condition>
+        <not>
+          <available file="${dir}/CVS/lala"/>
+        </not>
+      </condition>
+    </fail>
+    <expectabsent target="${dir}/subdir"/>
+  </target>
+
 
   <target name="cleanup" depends="test4" />
 
diff --git a/src/main/org/apache/tools/ant/taskdefs/Delete.java b/src/main/org/apache/tools/ant/taskdefs/Delete.java
index c57d3cdfc..5e9f00eed 100644
--- a/src/main/org/apache/tools/ant/taskdefs/Delete.java
+++ b/src/main/org/apache/tools/ant/taskdefs/Delete.java
@@ -544,6 +544,13 @@ public class Delete extends MatchingTask {
         resourcesToDelete.setProject(getProject());
         Resources filesetDirs = new Resources();
         filesetDirs.setProject(getProject());
+        FileSet implicit = null;
+        if (usedMatchingTask && dir != null && dir.isDirectory()) {
+            //add the files from the default fileset:
+            implicit = getImplicitFileSet();
+            implicit.setProject(getProject());
+            filesets.add(implicit);
+        }
 
         for (int i = 0, size = filesets.size(); i < size; i++) {
             FileSet fs = (FileSet) filesets.get(i);
@@ -559,15 +566,6 @@ public class Delete extends MatchingTask {
                   fs.getDirectoryScanner().getIncludedDirectories()));
             }
         }
-        if (usedMatchingTask && dir != null && dir.isDirectory()) {
-            //add the files from the default fileset:
-            FileSet implicit = getImplicitFileSet();
-            resourcesToDelete.add(implicit);
-            if (includeEmpty) {
-              filesetDirs.add(new ReverseDirs(dir,
-                  implicit.getDirectoryScanner().getIncludedDirectories()));
-            }
-        }
         resourcesToDelete.add(filesetDirs);
         if (rcs != null) {
             // sort first to files, then dirs
@@ -601,7 +599,11 @@ public class Delete extends MatchingTask {
             }
         } catch (Exception e) {
             handle(e);
-        }
+        } finally {
+	    if (implicit != null) {
+		filesets.remove(implicit);
+	    }
+	}
     }
 
 //************************************************************************
diff --git a/src/tests/junit/org/apache/tools/ant/taskdefs/DeleteTest.java b/src/tests/junit/org/apache/tools/ant/taskdefs/DeleteTest.java
index d298cabfa..2ddc7982d 100644
--- a/src/tests/junit/org/apache/tools/ant/taskdefs/DeleteTest.java
+++ b/src/tests/junit/org/apache/tools/ant/taskdefs/DeleteTest.java
@@ -80,4 +80,10 @@ public class DeleteTest extends BuildFileTest {
     public void test15() {
         executeTarget("test15");
     }
+    public void test16() {
+        executeTarget("test16");
+    }
+    public void test17() {
+        executeTarget("test17");
+    }
 }