--- etags.c.~3.93.~	2009-11-29 08:42:32.000000000 +1100
+++ etags.c	2010-02-19 10:53:57.000000000 +1100
@@ -4849,6 +4849,16 @@
   get_tag (dbp, NULL);
 }
 
+/* skip past any chars at cp which are "name" class */
+static char *
+skip_name (char *cp)
+{
+  /* '\0' is a notinname() so loop stops there too */
+  while (! notinname (*cp))
+    cp++;
+  return cp;
+}
+
 static void
 Lisp_functions (inf)
      FILE *inf;
@@ -4858,6 +4868,17 @@
       if (dbp[0] != '(')
 	continue;
 
+      /* ignore declaration "(defvar foo)", it's not a definition */
+      {
+	char *p = dbp+1;
+	if (LOOKING_AT (p, "defvar")) {
+	  p = skip_name (p); /* past var name */
+	  p = skip_spaces (p);
+	  if (*p == ')')
+	    continue;
+	}
+      }
+
       if (strneq (dbp+1, "def", 3) || strneq (dbp+1, "DEF", 3))
 	{
 	  dbp = skip_non_spaces (dbp);