diff -Naur bluez-4.46~orig/acinclude.m4 bluez-4.46/acinclude.m4
--- bluez-4.46~orig/acinclude.m4	2009-07-24 23:11:20.000000000 +0200
+++ bluez-4.46/acinclude.m4	2009-07-24 23:12:10.000000000 +0200
@@ -350,8 +350,10 @@
 	AC_SUBST([GDBUS_CFLAGS], ['-I$(top_srcdir)/gdbus'])
 	AC_SUBST([GDBUS_LIBS], ['$(top_builddir)/gdbus/libgdbus.la'])
 
-	AC_SUBST([SBC_CFLAGS], ['-I$(top_srcdir)/sbc'])
-	AC_SUBST([SBC_LIBS], ['$(top_builddir)/sbc/libsbc.la'])
+	if (test "${alsa_enable}" = "yes" || test "${gstreamer_enable}" = "yes"); then
+		AC_SUBST([SBC_CFLAGS], ['-I$(top_srcdir)/sbc'])
+		AC_SUBST([SBC_LIBS], ['$(top_builddir)/sbc/libsbc.la'])
+	fi
 
 	AM_CONDITIONAL(SNDFILE, test "${sndfile_enable}" = "yes" && test "${sndfile_found}" = "yes")
 	AM_CONDITIONAL(NETLINK, test "${netlink_enable}" = "yes" && test "${netlink_found}" = "yes")
diff -Naur bluez-4.46~orig/audio/Makefile.am bluez-4.46/audio/Makefile.am
--- bluez-4.46~orig/audio/Makefile.am	2009-07-24 23:11:20.000000000 +0200
+++ bluez-4.46/audio/Makefile.am	2009-07-24 23:13:35.000000000 +0200
@@ -67,10 +67,16 @@
 
 libipc_la_SOURCES = ipc.h ipc.c
 
+if AUDIOPLUGIN
+if SBC
+
 noinst_PROGRAMS = ipctest
 
 ipctest_LDADD= libipc.la @SBC_LIBS@ @GLIB_LIBS@
 
+endif
+endif
+
 AM_CFLAGS = -fvisibility=hidden -fno-strict-aliasing @SBC_CFLAGS@ \
 		@BLUEZ_CFLAGS@ @DBUS_CFLAGS@ @GLIB_CFLAGS@ @GDBUS_CFLAGS@