Index: bin/ls/print.c
===================================================================
--- bin/ls/print.c	(revision 180487)
+++ bin/ls/print.c	(working copy)
@@ -629,23 +629,30 @@ aclmode(char *buf, const FTSENT *p, int 
 	else
 		snprintf(name, sizeof(name), "%s/%s",
 		    p->fts_parent->fts_accpath, p->fts_name);
+
+	*haveacls = 1;
+
 	/*
 	 * We have no way to tell whether a symbolic link has an ACL since
 	 * pathconf() and acl_get_file() both follow them.  They also don't
 	 * support whiteouts.
 	 */
-	if (S_ISLNK(p->fts_statp->st_mode) || S_ISWHT(p->fts_statp->st_mode)) {
-		*haveacls = 1;
+	if (S_ISLNK(p->fts_statp->st_mode) || S_ISWHT(p->fts_statp->st_mode))
 		return;
-	}
+
 	if ((ret = pathconf(name, _PC_ACL_EXTENDED)) <= 0) {
+		/*
+		 * Only make assumptions about file system supporting ACLs on
+		 * regular files or directories. UFS doesn't support ACLs for
+		 * device files.
+		 */
 		if (ret < 0 && errno != EINVAL)
 			warn("%s", name);
-		else
+		else if (S_ISREG(p->fts_statp->st_mode) ||
+		    S_ISDIR(p->fts_statp->st_mode))
 			*haveacls = 0;
 		return;
 	}
-	*haveacls = 1;
 	if ((facl = acl_get_file(name, ACL_TYPE_ACCESS)) != NULL) {
 		if (acl_get_entry(facl, ACL_FIRST_ENTRY, &ae) == 1) {
 			entries = 1;
--- ls-haveacls-only-regular-files.diff ends here ---