Index: lib/CodeGen/CodeGenModule.cpp
===================================================================
--- lib/CodeGen/CodeGenModule.cpp
+++ lib/CodeGen/CodeGenModule.cpp
@@ -457,7 +457,12 @@
   // that ELF linkers tend to handle libraries in a more complicated fashion
   // than on other platforms. This forces us to defer handling the dependent
   // libs to the linker.
-  if (!ELFDependentLibraries.empty()) {
+  //
+  // CUDA/HIP device and host libraries are different. Currently there is no
+  // way to differentiate dependent libraries for host or device. Existing
+  // usage of #pragma comment(lib, *) is intended for host libraries on
+  // Windows. Therefore emit llvm.dependent-libraries only for host.
+  if (!ELFDependentLibraries.empty() && !Context.getLangOpts().CUDAIsDevice) {
     auto *NMD = getModule().getOrInsertNamedMetadata("llvm.dependent-libraries");
     for (auto *MD : ELFDependentLibraries)
       NMD->addOperand(MD);
Index: test/CodeGenCUDA/dependent-libs.cu
===================================================================
--- test/CodeGenCUDA/dependent-libs.cu
+++ test/CodeGenCUDA/dependent-libs.cu
@@ -0,0 +1,6 @@
+// RUN: %clang_cc1 -emit-llvm -o - -fcuda-is-device -x hip %s | FileCheck --check-prefix=DEV %s
+// RUN: %clang_cc1 -emit-llvm -o - -x hip %s | FileCheck --check-prefix=HOST %s
+
+// DEV-NOT: llvm.dependent-libraries
+// HOST: llvm.dependent-libraries
+#pragma comment(lib, "libabc")