diff --git a/lld/COFF/Chunks.h b/lld/COFF/Chunks.h
--- a/lld/COFF/Chunks.h
+++ b/lld/COFF/Chunks.h
@@ -293,8 +293,12 @@
 
   // Allow iteration over the associated child chunks for this section.
   llvm::iterator_range<AssociatedIterator> children() const {
-    return llvm::make_range(AssociatedIterator(assocChildren),
-                            AssociatedIterator(nullptr));
+    // Associated sections do not have children. The assocChildren field is
+    // part of the parent's list of children.
+    bool isAssoc = selection == llvm::COFF::IMAGE_COMDAT_SELECT_ASSOCIATIVE;
+    return llvm::make_range(
+        AssociatedIterator(isAssoc ? nullptr : assocChildren),
+        AssociatedIterator(nullptr));
   }
 
   // The section ID this chunk belongs to in its Obj.
diff --git a/lld/COFF/ICF.cpp b/lld/COFF/ICF.cpp
--- a/lld/COFF/ICF.cpp
+++ b/lld/COFF/ICF.cpp
@@ -46,7 +46,7 @@
 private:
   void segregate(size_t begin, size_t end, bool constant);
 
-  bool assocEquals(const SectionChunk *a, const SectionChunk *b);
+  bool equalsEHData(const SectionChunk *a, const SectionChunk *b);
 
   bool equalsConstant(const SectionChunk *a, const SectionChunk *b);
   bool equalsVariable(const SectionChunk *a, const SectionChunk *b);
@@ -127,21 +127,31 @@
   }
 }
 
-// Returns true if two sections' associative children are equal.
-bool ICF::assocEquals(const SectionChunk *a, const SectionChunk *b) {
-  // Ignore associated metadata sections that don't participate in ICF, such as
-  // debug info and CFGuard metadata.
-  auto considerForICF = [](const SectionChunk &assoc) {
-    StringRef Name = assoc.getSectionName();
-    return !(Name.startswith(".debug") || Name == ".gfids$y" ||
-             Name == ".giats$y" || Name == ".gljmp$y");
+// Returns true if two sections have equivalent associated .pdata/.xdata
+// sections.
+bool ICF::equalsEHData(const SectionChunk *a, const SectionChunk *b) {
+  auto findEHData = [](const SectionChunk *s) {
+    const SectionChunk *pdata = nullptr;
+    const SectionChunk *xdata = nullptr;
+    for (const SectionChunk &assoc : s->children()) {
+      StringRef name = assoc.getSectionName();
+      if (name.startswith(".pdata") && (name.size() == 6 || name[6] == '$'))
+        pdata = &assoc;
+      else if (name.startswith(".xdata") &&
+               (name.size() == 6 || name[6] == '$'))
+        xdata = &assoc;
+    }
+    return std::make_pair(pdata, xdata);
+  };
+  auto aData = findEHData(a);
+  auto bData = findEHData(b);
+  auto considerEqual = [cnt = cnt](const SectionChunk *l,
+                                   const SectionChunk *r) {
+    return l == r || (l->getContents() == r->getContents() &&
+                      l->eqClass[cnt % 2] == r->eqClass[cnt % 2]);
   };
-  auto ra = make_filter_range(a->children(), considerForICF);
-  auto rb = make_filter_range(b->children(), considerForICF);
-  return std::equal(ra.begin(), ra.end(), rb.begin(), rb.end(),
-                    [&](const SectionChunk &ia, const SectionChunk &ib) {
-                      return ia.eqClass[cnt % 2] == ib.eqClass[cnt % 2];
-                    });
+  return considerEqual(aData.first, bData.first) &&
+         considerEqual(aData.second, bData.second);
 }
 
 // Compare "non-moving" part of two sections, namely everything
@@ -175,7 +185,7 @@
          a->getSectionName() == b->getSectionName() &&
          a->header->SizeOfRawData == b->header->SizeOfRawData &&
          a->checksum == b->checksum && a->getContents() == b->getContents() &&
-         assocEquals(a, b);
+         equalsEHData(a, b);
 }
 
 // Compare "moving" part of two sections, namely relocation targets.
@@ -193,7 +203,7 @@
   };
   return std::equal(a->getRelocs().begin(), a->getRelocs().end(),
                     b->getRelocs().begin(), eq) &&
-         assocEquals(a, b);
+         equalsEHData(a, b);
 }
 
 // Find the first Chunk after Begin that has a different class from Begin.
diff --git a/lld/test/COFF/icf-assoc-order.s b/lld/test/COFF/icf-assoc-order.s
new file mode 100644
--- /dev/null
+++ b/lld/test/COFF/icf-assoc-order.s
@@ -0,0 +1,52 @@
+# REQUIRES: x86
+# RUN: llvm-mc %s -filetype=obj -triple=x86_64-windows-msvc -o %t.obj
+# RUN: lld-link %t.obj -export:foo -export:bar -dll -noentry -out:%t.dll -verbose 2>&1 | FileCheck %s
+# RUN: llvm-readobj --sections %t.dll | FileCheck %s --check-prefix=TEXT
+
+# The order of the pdata and xdata sections here shouldn't matter. We should
+# still replace bar with foo.
+
+# CHECK: ICF needed {{.*}} iterations
+# CHECK: Selected foo
+# CHECK: Removed bar
+
+# We should only have five bytes of text.
+# TEXT: Name: .text
+# TEXT-NEXT: Size: 0x5
+
+	.section	.text,"xr",discard,foo
+	.globl	foo
+foo:
+	pushq %rbx
+	pushq %rdi
+	popq %rdi
+	popq %rbx
+        retq
+
+
+.section .pdata,"r",associative,foo
+.long foo
+.long 5
+.long foo_xdata@IMGREL
+
+.section .xdata,"r",associative,foo
+foo_xdata:
+.long 42
+
+	.section	.text,"xr",discard,bar
+	.globl	bar
+bar:
+	pushq %rbx
+	pushq %rdi
+	popq %rdi
+	popq %rbx
+        retq
+
+.section .xdata,"r",associative,bar
+bar_xdata:
+.long 42
+
+.section .pdata,"r",associative,bar
+.long bar
+.long 5
+.long bar_xdata@IMGREL
diff --git a/lld/test/COFF/icf-xdata-first.s b/lld/test/COFF/icf-xdata-first.s
new file mode 100644
--- /dev/null
+++ b/lld/test/COFF/icf-xdata-first.s
@@ -0,0 +1,48 @@
+# REQUIRES: x86
+# RUN: llvm-mc %s -filetype=obj -triple=x86_64-windows-msvc -o %t.obj
+# RUN: lld-link %t.obj -export:foo -export:bar -dll -noentry -out:%t.dll -merge:.xdata=.xdata -verbose 2>&1 | FileCheck %s
+# RUN: llvm-readobj --sections %t.dll | FileCheck %s --check-prefix=XDATA
+
+# Test xdata can be merged when text and pdata differ. This test is structured
+# so that xdata comes after pdata, which makes xdata come before pdata in the
+# assocChildren linked list.
+
+# CHECK: ICF needed {{.*}} iterations
+# CHECK: Selected
+# CHECK: Removed
+
+# XDATA:         Name: .xdata
+# XDATA-NEXT:    VirtualSize: 0x4
+
+	.section	.text,"xr",discard,foo
+	.globl	foo
+foo:
+	pushq %rax
+	popq %rax
+        retq
+
+.section .pdata,"r",associative,foo
+.long foo
+.long 5
+.long foo_xdata@IMGREL
+
+
+.section .xdata,"r",associative,foo
+foo_xdata:
+.long 42
+
+	.section	.text,"xr",discard,bar
+	.globl	bar
+bar:
+	pushq %rcx
+	popq %rcx
+        retq
+
+.section .pdata,"r",associative,bar
+.long bar
+.long 5
+.long bar_xdata@IMGREL
+
+.section .xdata,"r",associative,bar
+bar_xdata:
+.long 42