diff --git a/llvm/include/llvm/CodeGen/TargetLowering.h b/llvm/include/llvm/CodeGen/TargetLowering.h
--- a/llvm/include/llvm/CodeGen/TargetLowering.h
+++ b/llvm/include/llvm/CodeGen/TargetLowering.h
@@ -2032,6 +2032,10 @@
 
   virtual bool isProfitableToCombineMinNumMaxNum(EVT VT) const { return true; }
 
+  // For some targets, e.g., SystemZ, have instruction to perform such operation
+  // directly.
+  virtual bool isProfitableToConvertNegatedAbs(EVT VT) const { return false; }
+
   /// Return true if a select of constants (select Cond, C1, C2) should be
   /// transformed into simple math ops with the condition value. For example:
   /// select Cond, C1, C1-1 --> add (zext Cond), C1-1
diff --git a/llvm/lib/CodeGen/SelectionDAG/DAGCombiner.cpp b/llvm/lib/CodeGen/SelectionDAG/DAGCombiner.cpp
--- a/llvm/lib/CodeGen/SelectionDAG/DAGCombiner.cpp
+++ b/llvm/lib/CodeGen/SelectionDAG/DAGCombiner.cpp
@@ -3209,6 +3209,20 @@
       // 0 - X --> X if X is 0 or the minimum signed value.
       return N1;
     }
+
+    // Convert 0 - abs(x) -> Y = sra (X, size(X)-1); sub (Y, xor (X, Y)).
+    if (N1->getOpcode() == ISD::ABS &&
+        !TLI.isOperationLegalOrCustom(ISD::ABS, VT) &&
+        TLI.isProfitableToConvertNegatedAbs(VT)) {
+      SDValue X = N1->getOperand(0);
+      SDValue Shift =
+          DAG.getNode(ISD::SRA, DL, VT, X,
+                      DAG.getConstant(BitWidth - 1, DL, getShiftAmountTy(VT)));
+      SDValue Xor = DAG.getNode(ISD::XOR, DL, VT, X, Shift);
+      AddToWorklist(Shift.getNode());
+      AddToWorklist(Xor.getNode());
+      return DAG.getNode(ISD::SUB, DL, VT, Shift, Xor);
+    }
   }
 
   // Canonicalize (sub -1, x) -> ~x, i.e. (xor x, -1)
diff --git a/llvm/lib/Target/PowerPC/PPCISelLowering.h b/llvm/lib/Target/PowerPC/PPCISelLowering.h
--- a/llvm/lib/Target/PowerPC/PPCISelLowering.h
+++ b/llvm/lib/Target/PowerPC/PPCISelLowering.h
@@ -933,6 +933,8 @@
       return true;
     }
 
+    bool isProfitableToConvertNegatedAbs(EVT VT) const override { return true; }
+
     bool decomposeMulByConstant(LLVMContext &Context, EVT VT,
                                 SDValue C) const override;
 
diff --git a/llvm/test/CodeGen/PowerPC/neg-abs.ll b/llvm/test/CodeGen/PowerPC/neg-abs.ll
--- a/llvm/test/CodeGen/PowerPC/neg-abs.ll
+++ b/llvm/test/CodeGen/PowerPC/neg-abs.ll
@@ -9,9 +9,8 @@
 ; CHECK-LE-LABEL: neg_abs:
 ; CHECK-LE:       # %bb.0:
 ; CHECK-LE-NEXT:    sradi r4, r3, 63
-; CHECK-LE-NEXT:    add r3, r3, r4
 ; CHECK-LE-NEXT:    xor r3, r3, r4
-; CHECK-LE-NEXT:    neg r3, r3
+; CHECK-LE-NEXT:    sub r3, r4, r3
 ; CHECK-LE-NEXT:    blr
   %abs = tail call i64 @llvm.abs.i64(i64 %x, i1 true)
   %neg = sub nsw i64 0, %abs