diff --git a/flang/include/flang/Lower/BoxAnalyzer.h b/flang/include/flang/Lower/BoxAnalyzer.h
index 52cded8b219d8..3b8e2455ff273 100644
--- a/flang/include/flang/Lower/BoxAnalyzer.h
+++ b/flang/include/flang/Lower/BoxAnalyzer.h
@@ -382,6 +382,8 @@ class BoxAnalyzer : public fir::details::matcher<BoxAnalyzer> {
 
   /// Run the analysis on `sym`.
   void analyze(const Fortran::semantics::Symbol &sym) {
+    if (Fortran::semantics::IsProcedurePointer(sym))
+      return;
     if (symIsArray(sym)) {
       bool isConstant = !isAssumedSize(sym);
       llvm::SmallVector<int64_t> lbounds;
diff --git a/flang/include/flang/Lower/CallInterface.h b/flang/include/flang/Lower/CallInterface.h
index 579bdcfd89887..c7dca4f8f1348 100644
--- a/flang/include/flang/Lower/CallInterface.h
+++ b/flang/include/flang/Lower/CallInterface.h
@@ -111,7 +111,8 @@ class CallInterface {
     CharBoxValueAttribute, // BoxChar with VALUE
     // Passing a character procedure as a <procedure address, result length>
     // tuple.
-    CharProcTuple
+    CharProcTuple,
+    BoxProcRef
   };
   /// Different properties of an entity that can be passed/returned.
   /// One-to-One mapping with PassEntityBy but for
@@ -124,7 +125,8 @@ class CallInterface {
     CharProcTuple,
     Box,
     MutableBox,
-    Value
+    Value,
+    BoxProcRef
   };
 
   using FortranEntity = typename PassedEntityTypes<T>::FortranEntity;
diff --git a/flang/include/flang/Lower/ConvertProcedureDesignator.h b/flang/include/flang/Lower/ConvertProcedureDesignator.h
index 86a757a9aadf4..ae772c52e425b 100644
--- a/flang/include/flang/Lower/ConvertProcedureDesignator.h
+++ b/flang/include/flang/Lower/ConvertProcedureDesignator.h
@@ -19,6 +19,8 @@
 
 namespace mlir {
 class Location;
+class Value;
+class Type;
 }
 namespace fir {
 class ExtendedValue;
@@ -29,6 +31,9 @@ class EntityWithAttributes;
 namespace Fortran::evaluate {
 struct ProcedureDesignator;
 }
+namespace Fortran::semantics {
+class Symbol;
+}
 
 namespace Fortran::lower {
 class AbstractConverter;
@@ -50,5 +55,10 @@ hlfir::EntityWithAttributes convertProcedureDesignatorToHLFIR(
     const Fortran::evaluate::ProcedureDesignator &proc,
     Fortran::lower::SymMap &symMap, Fortran::lower::StatementContext &stmtCtx);
 
+/// Generate initialization for procedure pointer to procedure target.
+mlir::Value
+convertProcedureDesignatorInitialTarget(Fortran::lower::AbstractConverter &,
+                                        mlir::Location,
+                                        const Fortran::semantics::Symbol &sym);
 } // namespace Fortran::lower
 #endif // FORTRAN_LOWER_CONVERT_PROCEDURE_DESIGNATOR_H
diff --git a/flang/include/flang/Optimizer/Builder/FIRBuilder.h b/flang/include/flang/Optimizer/Builder/FIRBuilder.h
index 0b36186d68a46..b5b2c99810b15 100644
--- a/flang/include/flang/Optimizer/Builder/FIRBuilder.h
+++ b/flang/include/flang/Optimizer/Builder/FIRBuilder.h
@@ -677,6 +677,10 @@ mlir::Value genCPtrOrCFunptrValue(fir::FirOpBuilder &builder,
 /// to keep all the lower bound and explicit parameter information.
 fir::BoxValue createBoxValue(fir::FirOpBuilder &builder, mlir::Location loc,
                              const fir::ExtendedValue &exv);
+
+/// Generate Null BoxProc for procedure pointer null initialization.
+mlir::Value createNullBoxProc(fir::FirOpBuilder &builder, mlir::Location loc,
+                              mlir::Type boxType);
 } // namespace fir::factory
 
 #endif // FORTRAN_OPTIMIZER_BUILDER_FIRBUILDER_H
diff --git a/flang/include/flang/Optimizer/Builder/HLFIRTools.h b/flang/include/flang/Optimizer/Builder/HLFIRTools.h
index 07bb380320bf7..999ac9c7a42fa 100644
--- a/flang/include/flang/Optimizer/Builder/HLFIRTools.h
+++ b/flang/include/flang/Optimizer/Builder/HLFIRTools.h
@@ -58,6 +58,9 @@ class Entity : public mlir::Value {
   bool isValue() const { return isFortranValue(*this); }
   bool isVariable() const { return !isValue(); }
   bool isMutableBox() const { return hlfir::isBoxAddressType(getType()); }
+  bool isProcedurePointer() const {
+    return hlfir::isBoxProcAddressType(getType());
+  }
   bool isBoxAddressOrValue() const {
     return hlfir::isBoxAddressOrValueType(getType());
   }
diff --git a/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h b/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
index aa68d0811c486..e8f2848529827 100644
--- a/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
+++ b/flang/include/flang/Optimizer/HLFIR/HLFIRDialect.h
@@ -67,6 +67,12 @@ inline bool isBoxAddressType(mlir::Type type) {
   return type && type.isa<fir::BaseBoxType>();
 }
 
+/// Is this a fir.boxproc address type?
+inline bool isBoxProcAddressType(mlir::Type type) {
+  type = fir::dyn_cast_ptrEleTy(type);
+  return type && type.isa<fir::BoxProcType>();
+}
+
 /// Is this a fir.box or fir.class address or value type?
 inline bool isBoxAddressOrValueType(mlir::Type type) {
   return fir::unwrapRefType(type).isa<fir::BaseBoxType>();
diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
index 872bf6bc729ec..23c48cc7bd978 100644
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -3095,6 +3095,17 @@ class FirConverter : public Fortran::lower::AbstractConverter {
       const Fortran::lower::SomeExpr *expr =
           Fortran::semantics::GetExpr(pointerObject);
       assert(expr);
+      if (Fortran::evaluate::IsProcedurePointer(*expr)) {
+        Fortran::lower::StatementContext stmtCtx;
+        hlfir::Entity pptr = Fortran::lower::convertExprToHLFIR(
+            loc, *this, *expr, localSymbols, stmtCtx);
+        auto boxTy{
+            Fortran::lower::getUntypedBoxProcType(builder->getContext())};
+        hlfir::Entity nullBoxProc(
+            fir::factory::createNullBoxProc(*builder, loc, boxTy));
+        builder->createStoreWithConvert(loc, nullBoxProc, pptr);
+        return;
+      }
       fir::MutableBoxValue box = genExprMutableBox(loc, *expr);
       fir::factory::disassociateMutableBox(*builder, loc, box);
     }
@@ -3241,8 +3252,24 @@ class FirConverter : public Fortran::lower::AbstractConverter {
       mlir::Location loc, const Fortran::evaluate::Assignment &assign,
       const Fortran::evaluate::Assignment::BoundsSpec &lbExprs) {
     Fortran::lower::StatementContext stmtCtx;
-    if (Fortran::evaluate::IsProcedure(assign.rhs))
+
+    if (!lowerToHighLevelFIR() && Fortran::evaluate::IsProcedure(assign.rhs))
       TODO(loc, "procedure pointer assignment");
+    if (Fortran::evaluate::IsProcedurePointer(assign.lhs)) {
+      hlfir::Entity lhs = Fortran::lower::convertExprToHLFIR(
+          loc, *this, assign.lhs, localSymbols, stmtCtx);
+      if (Fortran::evaluate::IsNullProcedurePointer(assign.rhs)) {
+        auto boxTy{Fortran::lower::getUntypedBoxProcType(&getMLIRContext())};
+        hlfir::Entity rhs(
+            fir::factory::createNullBoxProc(*builder, loc, boxTy));
+        builder->createStoreWithConvert(loc, rhs, lhs);
+        return;
+      }
+      hlfir::Entity rhs(getBase(Fortran::lower::convertExprToAddress(
+          loc, *this, assign.rhs, localSymbols, stmtCtx)));
+      builder->createStoreWithConvert(loc, rhs, lhs);
+      return;
+    }
 
     std::optional<Fortran::evaluate::DynamicType> lhsType =
         assign.lhs.GetType();
diff --git a/flang/lib/Lower/CallInterface.cpp b/flang/lib/Lower/CallInterface.cpp
index 51b0579fac36c..b1420dcb25a11 100644
--- a/flang/lib/Lower/CallInterface.cpp
+++ b/flang/lib/Lower/CallInterface.cpp
@@ -23,6 +23,10 @@
 #include "flang/Semantics/tools.h"
 #include <optional>
 
+static mlir::FunctionType
+getProcedureType(const Fortran::evaluate::characteristics::Procedure &proc,
+                 Fortran::lower::AbstractConverter &converter);
+
 mlir::Type Fortran::lower::getUntypedBoxProcType(mlir::MLIRContext *context) {
   llvm::SmallVector<mlir::Type> resultTys;
   llvm::SmallVector<mlir::Type> inputTys;
@@ -1055,15 +1059,24 @@ class Fortran::lower::CallInterfaceImpl {
       const DummyCharacteristics *characteristics,
       const Fortran::evaluate::characteristics::DummyProcedure &proc,
       const FortranEntity &entity) {
-    if (proc.attrs.test(
+    if (!interface.converter.getLoweringOptions().getLowerToHighLevelFIR() &&
+        proc.attrs.test(
             Fortran::evaluate::characteristics::DummyProcedure::Attr::Pointer))
       TODO(interface.converter.getCurrentLocation(),
            "procedure pointer arguments");
-    // Otherwise, it is a dummy procedure.
     const Fortran::evaluate::characteristics::Procedure &procedure =
         proc.procedure.value();
     mlir::Type funcType =
         getProcedureDesignatorType(&procedure, interface.converter);
+    if (proc.attrs.test(Fortran::evaluate::characteristics::DummyProcedure::
+                            Attr::Pointer)) {
+      // Prodecure pointer dummy argument.
+      funcType = fir::ReferenceType::get(funcType);
+      addFirOperand(funcType, nextPassedArgPosition(), Property::BoxProcRef);
+      addPassedArg(PassEntityBy::BoxProcRef, entity, characteristics);
+      return;
+    }
+    // Otherwise, it is a dummy procedure.
     std::optional<Fortran::evaluate::DynamicType> resultTy =
         getResultDynamicType(procedure);
     if (resultTy && mustPassLengthWithDummyProcedure(procedure)) {
@@ -1087,37 +1100,40 @@ class Fortran::lower::CallInterfaceImpl {
   void handleExplicitResult(
       const Fortran::evaluate::characteristics::FunctionResult &result) {
     using Attr = Fortran::evaluate::characteristics::FunctionResult::Attr;
-
-    if (result.IsProcedurePointer())
-      TODO(interface.converter.getCurrentLocation(),
-           "procedure pointer results");
-    const Fortran::evaluate::characteristics::TypeAndShape *typeAndShape =
-        result.GetTypeAndShape();
-    assert(typeAndShape && "expect type for non proc pointer result");
-    mlir::Type mlirType = translateDynamicType(typeAndShape->type());
-    fir::SequenceType::Shape bounds = getBounds(typeAndShape->shape());
-    const auto *resTypeAndShape{result.GetTypeAndShape()};
-    bool resIsPolymorphic =
-        resTypeAndShape && resTypeAndShape->type().IsPolymorphic();
-    bool resIsAssumedType =
-        resTypeAndShape && resTypeAndShape->type().IsAssumedType();
-    if (!bounds.empty())
-      mlirType = fir::SequenceType::get(bounds, mlirType);
-    if (result.attrs.test(Attr::Allocatable))
-      mlirType = fir::wrapInClassOrBoxType(fir::HeapType::get(mlirType),
-                                           resIsPolymorphic, resIsAssumedType);
-    if (result.attrs.test(Attr::Pointer))
-      mlirType = fir::wrapInClassOrBoxType(fir::PointerType::get(mlirType),
-                                           resIsPolymorphic, resIsAssumedType);
-
-    if (fir::isa_char(mlirType)) {
-      // Character scalar results must be passed as arguments in lowering so
-      // that an assumed length character function callee can access the result
-      // length. A function with a result requiring an explicit interface does
-      // not have to be compatible with assumed length function, but most
-      // compilers supports it.
-      handleImplicitCharacterResult(typeAndShape->type());
-      return;
+    mlir::Type mlirType;
+    if (auto proc{result.IsProcedurePointer()})
+      mlirType = fir::BoxProcType::get(
+          &mlirContext, getProcedureType(*proc, interface.converter));
+    else {
+      const Fortran::evaluate::characteristics::TypeAndShape *typeAndShape =
+          result.GetTypeAndShape();
+      assert(typeAndShape && "expect type for non proc pointer result");
+      mlirType = translateDynamicType(typeAndShape->type());
+      fir::SequenceType::Shape bounds = getBounds(typeAndShape->shape());
+      const auto *resTypeAndShape{result.GetTypeAndShape()};
+      bool resIsPolymorphic =
+          resTypeAndShape && resTypeAndShape->type().IsPolymorphic();
+      bool resIsAssumedType =
+          resTypeAndShape && resTypeAndShape->type().IsAssumedType();
+      if (!bounds.empty())
+        mlirType = fir::SequenceType::get(bounds, mlirType);
+      if (result.attrs.test(Attr::Allocatable))
+        mlirType = fir::wrapInClassOrBoxType(
+            fir::HeapType::get(mlirType), resIsPolymorphic, resIsAssumedType);
+      if (result.attrs.test(Attr::Pointer))
+        mlirType =
+            fir::wrapInClassOrBoxType(fir::PointerType::get(mlirType),
+                                      resIsPolymorphic, resIsAssumedType);
+
+      if (fir::isa_char(mlirType)) {
+        // Character scalar results must be passed as arguments in lowering so
+        // that an assumed length character function callee can access the
+        // result length. A function with a result requiring an explicit
+        // interface does not have to be compatible with assumed length
+        // function, but most compilers supports it.
+        handleImplicitCharacterResult(typeAndShape->type());
+        return;
+      }
     }
 
     addFirResult(mlirType, FirPlaceHolder::resultEntityPosition,
@@ -1534,3 +1550,10 @@ bool Fortran::lower::isCPtrArgByValueType(mlir::Type ty) {
   return ty.isa<fir::ReferenceType>() &&
          fir::isa_integer(fir::unwrapRefType(ty));
 }
+
+// Return the mlir::FunctionType of a procedure
+static mlir::FunctionType
+getProcedureType(const Fortran::evaluate::characteristics::Procedure &proc,
+                 Fortran::lower::AbstractConverter &converter) {
+  return SignatureBuilder{proc, converter, false}.genFunctionType();
+}
diff --git a/flang/lib/Lower/ConvertCall.cpp b/flang/lib/Lower/ConvertCall.cpp
index 82e1ece4efeaf..395a98b43d537 100644
--- a/flang/lib/Lower/ConvertCall.cpp
+++ b/flang/lib/Lower/ConvertCall.cpp
@@ -175,6 +175,10 @@ fir::ExtendedValue Fortran::lower::genCallOpAndResult(
       std::tie(funcPointer, charFuncPointerLength) =
           fir::factory::extractCharacterProcedureTuple(builder, loc,
                                                        funcPointer);
+    // Reference to a procedure pointer. Load its value, the address of the
+    // procedure it points to.
+    if (Fortran::semantics::IsProcedurePointer(sym))
+      funcPointer = builder.create<fir::LoadOp>(loc, funcPointer);
   }
 
   mlir::IndexType idxTy = builder.getIndexType();
@@ -870,9 +874,39 @@ static PreparedDummyArgument preparePresentUserCallActualArgument(
   // element if this is an array in an elemental call.
   hlfir::Entity actual = preparedActual.getActual(loc, builder);
 
-  // Do nothing if this is a procedure argument. It is already a
-  // fir.boxproc/fir.tuple<fir.boxproc, len> as it should.
+  // Handle the procedure pointer actual arguments.
+  if (actual.isProcedurePointer()) {
+    // Procedure pointer actual to procedure pointer dummy.
+    if (hlfir::isBoxProcAddressType(dummyType))
+      return PreparedDummyArgument{actual, /*cleanups=*/{}};
+    // Procedure pointer actual to procedure dummy.
+    if (hlfir::isFortranProcedureValue(dummyType)) {
+      actual = hlfir::derefPointersAndAllocatables(loc, builder, actual);
+      return PreparedDummyArgument{actual, /*cleanups=*/{}};
+    }
+  }
+
+  // NULL() actual to procedure pointer dummy
+  if (Fortran::evaluate::IsNullProcedurePointer(expr) &&
+      hlfir::isBoxProcAddressType(dummyType)) {
+    auto boxTy{Fortran::lower::getUntypedBoxProcType(builder.getContext())};
+    auto tempBoxProc{builder.createTemporary(loc, boxTy)};
+    hlfir::Entity nullBoxProc(
+        fir::factory::createNullBoxProc(builder, loc, boxTy));
+    builder.create<fir::StoreOp>(loc, nullBoxProc, tempBoxProc);
+    return PreparedDummyArgument{tempBoxProc, /*cleanups=*/{}};
+  }
+
   if (actual.isProcedure()) {
+    // Procedure actual to procedure pointer dummy.
+    if (hlfir::isBoxProcAddressType(dummyType)) {
+      auto tempBoxProc{builder.createTemporary(loc, actual.getType())};
+      builder.create<fir::StoreOp>(loc, actual, tempBoxProc);
+      return PreparedDummyArgument{tempBoxProc, /*cleanups=*/{}};
+    }
+    // Procedure actual to procedure dummy.
+    // Do nothing if this is a procedure argument. It is already a
+    // fir.boxproc/fir.tuple<fir.boxproc, len> as it should.
     if (actual.getType() != dummyType)
       actual = fixProcedureDummyMismatch(loc, builder, actual, dummyType);
     return PreparedDummyArgument{actual, /*cleanups=*/{}};
@@ -1158,6 +1192,7 @@ genUserCall(Fortran::lower::PreparedActualArguments &loweredActuals,
     case PassBy::CharBoxValueAttribute:
     case PassBy::Box:
     case PassBy::BaseAddress:
+    case PassBy::BoxProcRef:
     case PassBy::BoxChar: {
       PreparedDummyArgument preparedDummy =
           prepareUserCallActualArgument(loc, builder, *preparedActual, argTy,
@@ -1174,6 +1209,8 @@ genUserCall(Fortran::lower::PreparedActualArguments &loweredActuals,
       break;
     case PassBy::CharProcTuple: {
       hlfir::Entity actual = preparedActual->getActual(loc, builder);
+      if (actual.isProcedurePointer())
+        actual = hlfir::derefPointersAndAllocatables(loc, builder, actual);
       if (!fir::isCharacterProcedureTuple(actual.getType()))
         actual = fixProcedureDummyMismatch(loc, builder, actual, argTy);
       caller.placeInput(arg, actual);
@@ -1495,6 +1532,8 @@ genIntrinsicRefCore(Fortran::lower::PreparedActualArguments &loweredActuals,
     }
 
     hlfir::Entity actual = arg.value()->getActual(loc, builder);
+    if (actual.isProcedurePointer())
+      TODO(loc, "Procedure pointer as actual argument to intrinsics.");
     switch (argRules.lowerAs) {
     case fir::LowerIntrinsicArgAs::Value:
       operands.emplace_back(
@@ -2149,8 +2188,10 @@ genProcedureRef(CallContext &callContext) {
         TODO(loc, "assumed type actual argument");
       if (Fortran::evaluate::UnwrapExpr<Fortran::evaluate::NullPointer>(
               *expr)) {
-        if (arg.passBy !=
-            Fortran::lower::CallerInterface::PassEntityBy::MutableBox) {
+        if ((arg.passBy !=
+             Fortran::lower::CallerInterface::PassEntityBy::MutableBox) &&
+            (arg.passBy !=
+             Fortran::lower::CallerInterface::PassEntityBy::BoxProcRef)) {
           assert(
               arg.isOptional() &&
               "NULL must be passed only to pointer, allocatable, or OPTIONAL");
diff --git a/flang/lib/Lower/ConvertExpr.cpp b/flang/lib/Lower/ConvertExpr.cpp
index 8c2318632f725..da2b32ac82268 100644
--- a/flang/lib/Lower/ConvertExpr.cpp
+++ b/flang/lib/Lower/ConvertExpr.cpp
@@ -4845,6 +4845,9 @@ class ArrayExprLowering {
         }
         // See C15100 and C15101
         fir::emitFatalError(loc, "cannot be POINTER, ALLOCATABLE");
+      case PassBy::BoxProcRef:
+        // Procedure pointer: no action here.
+        break;
       }
     }
 
diff --git a/flang/lib/Lower/ConvertExprToHLFIR.cpp b/flang/lib/Lower/ConvertExprToHLFIR.cpp
index 5a51493c9aaa5..b114fbe1a13a2 100644
--- a/flang/lib/Lower/ConvertExprToHLFIR.cpp
+++ b/flang/lib/Lower/ConvertExprToHLFIR.cpp
@@ -1425,7 +1425,9 @@ class HlfirBuilder {
   }
 
   hlfir::EntityWithAttributes gen(const Fortran::evaluate::ProcedureRef &expr) {
-    TODO(getLoc(), "lowering ProcRef to HLFIR");
+    TODO(
+        getLoc(),
+        "lowering function references that return procedure pointers to HLFIR");
   }
 
   template <typename T>
diff --git a/flang/lib/Lower/ConvertProcedureDesignator.cpp b/flang/lib/Lower/ConvertProcedureDesignator.cpp
index 20ade1a04049f..84e04b0a65f44 100644
--- a/flang/lib/Lower/ConvertProcedureDesignator.cpp
+++ b/flang/lib/Lower/ConvertProcedureDesignator.cpp
@@ -11,11 +11,13 @@
 #include "flang/Lower/AbstractConverter.h"
 #include "flang/Lower/CallInterface.h"
 #include "flang/Lower/ConvertCall.h"
+#include "flang/Lower/ConvertExprToHLFIR.h"
 #include "flang/Lower/ConvertVariable.h"
 #include "flang/Lower/Support/Utils.h"
 #include "flang/Lower/SymbolMap.h"
 #include "flang/Optimizer/Builder/Character.h"
 #include "flang/Optimizer/Builder/IntrinsicCall.h"
+#include "flang/Optimizer/Builder/Todo.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
 
 static bool areAllSymbolsInExprMapped(const Fortran::evaluate::ExtentExpr &expr,
@@ -98,6 +100,15 @@ hlfir::EntityWithAttributes Fortran::lower::convertProcedureDesignatorToHLFIR(
     mlir::Location loc, Fortran::lower::AbstractConverter &converter,
     const Fortran::evaluate::ProcedureDesignator &proc,
     Fortran::lower::SymMap &symMap, Fortran::lower::StatementContext &stmtCtx) {
+  const auto *sym = proc.GetSymbol();
+  if (sym) {
+    if (sym->GetUltimate().attrs().test(Fortran::semantics::Attr::INTRINSIC))
+      TODO(loc, "Procedure pointer with intrinsic target.");
+    if (std::optional<fir::FortranVariableOpInterface> varDef =
+            symMap.lookupVariableDefinition(*sym))
+      return *varDef;
+  }
+
   fir::ExtendedValue procExv =
       convertProcedureDesignator(loc, converter, proc, symMap, stmtCtx);
   // Directly package the procedure address as a fir.boxproc or
@@ -125,3 +136,15 @@ hlfir::EntityWithAttributes Fortran::lower::convertProcedureDesignatorToHLFIR(
       [funcAddr](const auto &) { return funcAddr; });
   return hlfir::EntityWithAttributes{res};
 }
+
+mlir::Value Fortran::lower::convertProcedureDesignatorInitialTarget(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    const Fortran::semantics::Symbol &sym) {
+  Fortran::lower::SymMap globalOpSymMap;
+  Fortran::lower::StatementContext stmtCtx;
+  Fortran::evaluate::ProcedureDesignator proc(sym);
+  auto procVal{Fortran::lower::convertProcedureDesignatorToHLFIR(
+      loc, converter, proc, globalOpSymMap, stmtCtx)};
+  return fir::getBase(Fortran::lower::convertToAddress(
+      loc, converter, procVal, stmtCtx, procVal.getType()));
+}
diff --git a/flang/lib/Lower/ConvertType.cpp b/flang/lib/Lower/ConvertType.cpp
index 1ed3b602621b4..72f1ee7a2cb2b 100644
--- a/flang/lib/Lower/ConvertType.cpp
+++ b/flang/lib/Lower/ConvertType.cpp
@@ -248,8 +248,13 @@ struct TypeBuilderImpl {
     // links, the fir type is built based on the ultimate symbol. This relies
     // on the fact volatile and asynchronous are not reflected in fir types.
     const Fortran::semantics::Symbol &ultimate = symbol.GetUltimate();
-    if (Fortran::semantics::IsProcedurePointer(ultimate))
-      TODO(loc, "procedure pointers");
+
+    if (Fortran::semantics::IsProcedurePointer(ultimate)) {
+      Fortran::evaluate::ProcedureDesignator proc(ultimate);
+      auto procTy{Fortran::lower::translateSignature(proc, converter)};
+      return fir::BoxProcType::get(context, procTy);
+    }
+
     if (const Fortran::semantics::DeclTypeSpec *type = ultimate.GetType()) {
       if (const Fortran::semantics::IntrinsicTypeSpec *tySpec =
               type->AsIntrinsic()) {
diff --git a/flang/lib/Lower/ConvertVariable.cpp b/flang/lib/Lower/ConvertVariable.cpp
index e8137886d2cf5..d4f738e5dae11 100644
--- a/flang/lib/Lower/ConvertVariable.cpp
+++ b/flang/lib/Lower/ConvertVariable.cpp
@@ -18,6 +18,7 @@
 #include "flang/Lower/ConvertConstant.h"
 #include "flang/Lower/ConvertExpr.h"
 #include "flang/Lower/ConvertExprToHLFIR.h"
+#include "flang/Lower/ConvertProcedureDesignator.h"
 #include "flang/Lower/Mangler.h"
 #include "flang/Lower/PFTBuilder.h"
 #include "flang/Lower/StatementContext.h"
@@ -479,7 +480,8 @@ static fir::GlobalOp defineGlobal(Fortran::lower::AbstractConverter &converter,
   if (global && globalIsInitialized(global))
     return global;
 
-  if (Fortran::semantics::IsProcedurePointer(sym))
+  if (!converter.getLoweringOptions().getLowerToHighLevelFIR() &&
+      Fortran::semantics::IsProcedurePointer(sym))
     TODO(loc, "procedure pointer globals");
 
   // If this is an array, check to see if we can use a dense attribute
@@ -507,7 +509,8 @@ static fir::GlobalOp defineGlobal(Fortran::lower::AbstractConverter &converter,
   if (!global)
     global = builder.createGlobal(loc, symTy, globalName, linkage,
                                   mlir::Attribute{}, isConst, var.isTarget());
-  if (Fortran::semantics::IsAllocatableOrPointer(sym)) {
+  if (Fortran::semantics::IsAllocatableOrPointer(sym) &&
+      !Fortran::semantics::IsProcedure(sym)) {
     const auto *details =
         sym.detailsIf<Fortran::semantics::ObjectEntityDetails>();
     if (details && details->init()) {
@@ -527,7 +530,6 @@ static fir::GlobalOp defineGlobal(Fortran::lower::AbstractConverter &converter,
             b.create<fir::HasValueOp>(loc, box);
           });
     }
-
   } else if (const auto *details =
                  sym.detailsIf<Fortran::semantics::ObjectEntityDetails>()) {
     if (details->init()) {
@@ -552,10 +554,39 @@ static fir::GlobalOp defineGlobal(Fortran::lower::AbstractConverter &converter,
             builder.create<fir::HasValueOp>(loc, castTo);
           });
     }
+  } else if (Fortran::semantics::IsProcedurePointer(sym)) {
+    const auto *details{sym.detailsIf<Fortran::semantics::ProcEntityDetails>()};
+    if (details && details->init()) {
+      auto sym{*details->init()};
+      if (sym) // Has a procedure target.
+        Fortran::lower::createGlobalInitialization(
+            builder, global, [&](fir::FirOpBuilder &b) {
+              Fortran::lower::StatementContext stmtCtx(
+                  /*cleanupProhibited=*/true);
+              auto box{Fortran::lower::convertProcedureDesignatorInitialTarget(
+                  converter, loc, *sym)};
+              auto castTo{builder.createConvert(loc, symTy, box)};
+              b.create<fir::HasValueOp>(loc, castTo);
+            });
+      else { // Has NULL() target.
+        Fortran::lower::createGlobalInitialization(
+            builder, global, [&](fir::FirOpBuilder &b) {
+              auto box{fir::factory::createNullBoxProc(b, loc, symTy)};
+              b.create<fir::HasValueOp>(loc, box);
+            });
+      }
+    } else {
+      // No initialization.
+      Fortran::lower::createGlobalInitialization(
+          builder, global, [&](fir::FirOpBuilder &b) {
+            auto box{fir::factory::createNullBoxProc(b, loc, symTy)};
+            b.create<fir::HasValueOp>(loc, box);
+          });
+    }
   } else if (sym.has<Fortran::semantics::CommonBlockDetails>()) {
     mlir::emitError(loc, "COMMON symbol processed elsewhere");
   } else {
-    TODO(loc, "global"); // Procedure pointer or something else
+    TODO(loc, "global"); // Something else
   }
   // Creates zero initializer for globals without initializers, this is a common
   // and expected behavior (although not required by the standard)
@@ -645,8 +676,16 @@ static mlir::Value createNewLocal(Fortran::lower::AbstractConverter &converter,
       var.getSymbol().GetUltimate();
   llvm::StringRef symNm = toStringRef(ultimateSymbol.name());
   bool isTarg = var.isTarget();
+
   // Let the builder do all the heavy lifting.
-  return builder.allocateLocal(loc, ty, nm, symNm, shape, lenParams, isTarg);
+  if (!Fortran::semantics::IsProcedurePointer(ultimateSymbol))
+    return builder.allocateLocal(loc, ty, nm, symNm, shape, lenParams, isTarg);
+
+  // Local procedure pointer.
+  auto res{builder.allocateLocal(loc, ty, nm, symNm, shape, lenParams, isTarg)};
+  auto box{fir::factory::createNullBoxProc(builder, loc, ty)};
+  builder.create<fir::StoreOp>(loc, box, res);
+  return res;
 }
 
 /// Must \p var be default initialized at runtime when entering its scope.
@@ -1542,7 +1581,8 @@ static void genDeclareSymbol(Fortran::lower::AbstractConverter &converter,
   // is useful to maintain the address of the commonblock in an MLIR value and
   // query it. hlfir.declare need not be created for these.
   if (converter.getLoweringOptions().getLowerToHighLevelFIR() &&
-      !Fortran::semantics::IsProcedure(sym) &&
+      (!Fortran::semantics::IsProcedure(sym) ||
+       Fortran::semantics::IsPointer(sym)) &&
       !sym.detailsIf<Fortran::semantics::CommonBlockDetails>()) {
     bool isCrayPointee =
         sym.test(Fortran::semantics::Symbol::Flag::CrayPointee);
@@ -1687,6 +1727,16 @@ genAllocatableOrPointerDeclare(Fortran::lower::AbstractConverter &converter,
                    /*lbounds=*/std::nullopt, force);
 }
 
+/// Map a procedure pointer
+static void genProcPointer(Fortran::lower::AbstractConverter &converter,
+                           Fortran::lower::SymMap &symMap,
+                           const Fortran::semantics::Symbol &sym,
+                           mlir::Value addr, bool force = false) {
+  genDeclareSymbol(converter, symMap, sym, addr, mlir::Value{},
+                   /*shape=*/std::nullopt,
+                   /*lbounds=*/std::nullopt, force);
+}
+
 /// Map a symbol represented with a runtime descriptor to its FIR fir.box and
 /// evaluated specification expressions. Will optionally create fir.declare.
 static void genBoxDeclare(Fortran::lower::AbstractConverter &converter,
@@ -1738,8 +1788,20 @@ void Fortran::lower::mapSymbolAttributes(
 
       Fortran::lower::genDeclareSymbol(converter, symMap, sym, undefOp);
     }
-    if (Fortran::semantics::IsPointer(sym))
-      TODO(loc, "procedure pointers");
+
+    // Procedure pointer.
+    if (Fortran::semantics::IsPointer(sym)) {
+      // global
+      mlir::Value boxAlloc = preAlloc;
+      // dummy or passed result
+      if (!boxAlloc)
+        if (Fortran::lower::SymbolBox symbox = symMap.lookupSymbol(sym))
+          boxAlloc = symbox.getAddr();
+      // local
+      if (!boxAlloc)
+        boxAlloc = createNewLocal(converter, loc, var, preAlloc);
+      genProcPointer(converter, symMap, sym, boxAlloc, replace);
+    }
     return;
   }
 
diff --git a/flang/lib/Optimizer/Builder/FIRBuilder.cpp b/flang/lib/Optimizer/Builder/FIRBuilder.cpp
index c6d632036c82e..df42dc8a3d0c8 100644
--- a/flang/lib/Optimizer/Builder/FIRBuilder.cpp
+++ b/flang/lib/Optimizer/Builder/FIRBuilder.cpp
@@ -1516,3 +1516,14 @@ mlir::Value fir::factory::genCPtrOrCFunptrValue(fir::FirOpBuilder &builder,
       fir::factory::genCPtrOrCFunptrAddr(builder, loc, cPtr, cPtrTy);
   return builder.create<fir::LoadOp>(loc, cPtrAddr);
 }
+
+mlir::Value fir::factory::createNullBoxProc(fir::FirOpBuilder &builder,
+                                            mlir::Location loc,
+                                            mlir::Type boxType) {
+  auto boxTy{boxType.dyn_cast<fir::BoxProcType>()};
+  if (!boxTy)
+    fir::emitFatalError(loc, "Procedure pointer must be of BoxProcType");
+  auto boxEleTy{fir::unwrapRefType(boxTy.getEleTy())};
+  mlir::Value initVal{builder.create<fir::ZeroOp>(loc, boxEleTy)};
+  return builder.create<fir::EmboxProcOp>(loc, boxTy, initVal);
+}
diff --git a/flang/lib/Optimizer/Builder/HLFIRTools.cpp b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
index 3d0a59b468ba7..88d3f15deb9b3 100644
--- a/flang/lib/Optimizer/Builder/HLFIRTools.cpp
+++ b/flang/lib/Optimizer/Builder/HLFIRTools.cpp
@@ -696,6 +696,8 @@ hlfir::Entity hlfir::derefPointersAndAllocatables(mlir::Location loc,
     // or fir.class to hold bounds, dynamic type or length parameter
     // information. Keep them boxed.
     return boxLoad;
+  } else if (entity.isProcedurePointer()) {
+    return hlfir::Entity{builder.create<fir::LoadOp>(loc, entity)};
   }
   return entity;
 }
diff --git a/flang/test/Lower/HLFIR/procedure-pointer.f90 b/flang/test/Lower/HLFIR/procedure-pointer.f90
new file mode 100644
index 0000000000000..12bb7c67cd2d4
--- /dev/null
+++ b/flang/test/Lower/HLFIR/procedure-pointer.f90
@@ -0,0 +1,285 @@
+! test level 1 procedure pointer for
+! 1. declaration and initialization
+! 2. pointer assignment and invocation
+! 3. procedure pointer argument passing.
+! RUN: bbc -emit-hlfir -o - %s | FileCheck %s
+
+module m
+  interface
+    real function real_func(x)
+      real :: x
+    end function
+    character(:) function char_func(x)
+      pointer :: char_func 
+      integer :: x
+    end function
+    subroutine sub(x)
+      real :: x
+    end subroutine
+    subroutine foo2(q)
+      import
+      procedure(char_func), pointer :: q
+    end
+  end interface
+
+end module m
+
+!!! Testing declaration and initialization
+subroutine  sub1()
+use m
+  procedure(real_func), pointer :: p1
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<f32>) -> f32> {bindc_name = "p1", uniq_name = "_QFsub1Ep1"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep1"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+
+  procedure(real_func), pointer :: p2 => null()
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QFsub1Ep2) : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_1:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep2"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+
+  procedure(real_func), pointer :: p3 => real_func
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QFsub1Ep3) : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_1:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep3"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+
+  procedure(), pointer :: p4
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<() -> ()> {bindc_name = "p4", uniq_name = "_QFsub1Ep4"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits () -> ()
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : (() -> ()) -> !fir.boxproc<() -> ()>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep4"} : (!fir.ref<!fir.boxproc<() -> ()>>) -> (!fir.ref<!fir.boxproc<() -> ()>>, !fir.ref<!fir.boxproc<() -> ()>>)
+
+  procedure(real), pointer :: p5
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<() -> f32> {bindc_name = "p5", uniq_name = "_QFsub1Ep5"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits () -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : (() -> f32) -> !fir.boxproc<() -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<() -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep5"} : (!fir.ref<!fir.boxproc<() -> f32>>) -> (!fir.ref<!fir.boxproc<() -> f32>>, !fir.ref<!fir.boxproc<() -> f32>>)
+
+  procedure(char_func), pointer :: p6
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>> {bindc_name = "p6", uniq_name = "_QFsub1Ep6"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep6"} : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>, !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>)
+
+  procedure(char_func), pointer :: p7 => char_func
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QFsub1Ep7) : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_1:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub1Ep7"} : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>, !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>)
+end subroutine sub1
+
+
+!!! Testing pointer assignment and invocation
+subroutine  sub2()
+use m
+  procedure(real_func), pointer :: p1
+
+  p1 => null()
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<f32>) -> f32> {bindc_name = "p1", uniq_name = "_QFsub2Ep1"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub2Ep1"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+! CHECK: %[[VAL_4:.*]] = fir.zero_bits () -> ()
+! CHECK: %[[VAL_5:.*]] = fir.emboxproc %[[VAL_4]] : (() -> ()) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_6:.*]] = fir.convert %[[VAL_5]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_6]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+end subroutine
+
+subroutine  sub3()
+use m
+  procedure(real_func), pointer :: p1
+  real :: res, r
+
+  p1 => real_func
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<f32>) -> f32> {bindc_name = "p1", uniq_name = "_QFsub3Ep1"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub3Ep1"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+! CHECK: %[[VAL_4:.*]] = fir.address_of(@_QPreal_func) : (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_5:.*]] = fir.emboxproc %[[VAL_4]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_6:.*]] = fir.convert %[[VAL_5]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_6]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+
+  res = p1(r)
+! CHECK: %[[VAL_7:.*]] = fir.load %[[VAL_3]]#1 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_8:.*]] = fir.box_addr %[[VAL_7]] : (!fir.boxproc<(!fir.ref<f32>) -> f32>) -> ((!fir.ref<f32>) -> f32)
+! CHECK: %[[VAL_9:.*]] = fir.call %[[VAL_8]](%5#1) fastmath<contract> : (!fir.ref<f32>) -> f32
+
+  nullify(p1)
+! CHECK: %[[VAL_10:.*]] = fir.zero_bits () -> ()
+! CHECK: %[[VAL_11:.*]] = fir.emboxproc %[[VAL_10]] : (() -> ()) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_12:.*]] = fir.convert %[[VAL_11]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_12]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+end subroutine
+
+subroutine  sub4()
+use m
+  procedure(char_func), pointer :: p2
+  character(:), pointer :: res
+  integer :: i
+
+  p2 => char_func
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>> {bindc_name = "p2", uniq_name = "_QFsub4Ep2"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub4Ep2"} : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>, !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>)
+! CHECK: %[[VAL_4:.*]] = fir.address_of(@_QPchar_func) : (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_12:.*]] = arith.constant -1 : index
+! CHECK: %[[VAL_5:.*]] = fir.emboxproc %[[VAL_4]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_6:.*]] = fir.convert %[[VAL_12]] : (index) -> i64
+! CHECK: %[[VAL_7:.*]] = fir.undefined tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_8:.*]] = fir.insert_value %[[VAL_7]], %[[VAL_5]], [0 : index] : (tuple<!fir.boxproc<() -> ()>, i64>, !fir.boxproc<() -> ()>) -> tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_9:.*]] = fir.insert_value %[[VAL_8]], %[[VAL_6]], [1 : index] : (tuple<!fir.boxproc<() -> ()>, i64>, i64) -> tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_10:.*]] = fir.extract_value %[[VAL_9]], [0 : index] : (tuple<!fir.boxproc<() -> ()>, i64>) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_11:.*]] = fir.convert %[[VAL_10]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.store %[[VAL_11]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+
+  res = p2(i)
+! CHECK: %[[VAL_12:.*]] = fir.load %[[VAL_3]]#1 : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_13:.*]] = fir.box_addr %[[VAL_12]] : (!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>) -> ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>)
+! CHECK: %[[VAL_14:.*]] = fir.call %[[VAL_13]](%2#1) fastmath<contract> : (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+end subroutine
+
+subroutine  sub5()
+use m
+  procedure(real), pointer :: p3
+
+  p3 => real_func 
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<() -> f32> {bindc_name = "p3", uniq_name = "_QFsub5Ep3"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits () -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : (() -> f32) -> !fir.boxproc<() -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<() -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub5Ep3"} : (!fir.ref<!fir.boxproc<() -> f32>>) -> (!fir.ref<!fir.boxproc<() -> f32>>, !fir.ref<!fir.boxproc<() -> f32>>)
+! CHECK: %[[VAL_4:.*]] = fir.address_of(@_QPreal_func) : (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_5:.*]] = fir.emboxproc %[[VAL_4]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_6:.*]] = fir.convert %[[VAL_5]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<() -> f32>
+! CHECK: fir.store %[[VAL_6]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<() -> f32>>
+end subroutine
+
+subroutine  sub6()
+use m
+  procedure(), pointer :: p4
+  real :: r
+
+  p4 => sub 
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<() -> ()> {bindc_name = "p4", uniq_name = "_QFsub6Ep4"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits () -> ()
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : (() -> ()) -> !fir.boxproc<() -> ()>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub6Ep4"} : (!fir.ref<!fir.boxproc<() -> ()>>) -> (!fir.ref<!fir.boxproc<() -> ()>>, !fir.ref<!fir.boxproc<() -> ()>>)
+! CHECK: %[[VAL_4:.*]] = fir.address_of(@_QPsub) : (!fir.ref<f32>) -> ()
+! CHECK: %[[VAL_5:.*]] = fir.emboxproc %[[VAL_4]] : ((!fir.ref<f32>) -> ()) -> !fir.boxproc<() -> ()>
+! CHECK: fir.store %[[VAL_5]] to %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<() -> ()>>
+
+  call p4(r)
+! CHECK: %[[VAL_6:.*]] = fir.load %[[VAL_3]]#1 : !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: %[[VAL_7:.*]] = fir.box_addr %[[VAL_6]] : (!fir.boxproc<() -> ()>) -> ((!fir.ref<f32>) -> ())
+! CHECK: fir.call %[[VAL_7]](%5#1) fastmath<contract> : (!fir.ref<f32>) -> ()
+end subroutine
+
+
+!!! Testing pointer assignment and invocation
+subroutine sub7(p1, p2)
+use m
+  procedure(real_func), pointer :: p1
+! CHECK: %[[VAL_0:.*]]:2 = hlfir.declare %arg0 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub7Ep1"} : (!fir.ref<!fir.boxproc<() -> ()>>) -> (!fir.ref<!fir.boxproc<() -> ()>>, !fir.ref<!fir.boxproc<() -> ()>>)
+
+  procedure(char_func), pointer :: p2
+! CHECK: %[[VAL_1:.*]]:2 = hlfir.declare %arg1 {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub7Ep2"} : (!fir.ref<!fir.boxproc<() -> ()>>) -> (!fir.ref<!fir.boxproc<() -> ()>>, !fir.ref<!fir.boxproc<() -> ()>>)
+
+  call foo1(p1)
+! CHECK: %[[VAL_2:.*]] = fir.load %[[VAL_0]]#0 : !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: fir.call @_QPfoo1(%[[VAL_2]]) fastmath<contract> : (!fir.boxproc<() -> ()>) -> ()
+
+  call foo2(p2)
+! CHECK: fir.call @_QPfoo2(%[[VAL_1]]#0) fastmath<contract> : (!fir.ref<!fir.boxproc<() -> ()>>) -> ()
+end 
+
+subroutine sub8()
+use m
+  procedure(real_func), pointer, save :: pp1
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QFsub8Epp1) : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_1:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub8Epp1"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+
+  procedure(char_func), pointer, save :: pp2
+! CHECK: %[[VAL_2:.*]] = fir.address_of(@_QFsub8Epp2) : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_2]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub8Epp2"} : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>, !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>)
+
+  call foo1(pp1)
+! CHECK: %[[VAL_4:.*]] = fir.load %[[VAL_1]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_5:.*]] = fir.convert %[[VAL_4]] : (!fir.boxproc<(!fir.ref<f32>) -> f32>) -> !fir.boxproc<() -> ()>
+! CHECK: fir.call @_QPfoo1(%[[VAL_5]]) fastmath<contract> : (!fir.boxproc<() -> ()>) -> ()
+
+  call foo2(pp2)
+! CHECK: %[[VAL_6:.*]] = fir.convert %[[VAL_3]]#0 : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: fir.call @_QPfoo2(%[[VAL_6]]) fastmath<contract> : (!fir.ref<!fir.boxproc<() -> ()>>) -> ()
+end
+
+subroutine sub9()
+use m
+  procedure(real_func), pointer :: p1
+! CHECK: %[[VAL_0:.*]] = fir.alloca !fir.boxproc<(!fir.ref<f32>) -> f32> {bindc_name = "p1", uniq_name = "_QFsub9Ep1"}
+! CHECK: %[[VAL_1:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_2:.*]] = fir.emboxproc %[[VAL_1]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.store %[[VAL_2]] to %[[VAL_0]] : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_3:.*]]:2 = hlfir.declare %[[VAL_0]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub9Ep1"} : (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>, !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>)
+
+  procedure(char_func), pointer :: p2
+! CHECK: %[[VAL_4:.*]] = fir.alloca !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>> {bindc_name = "p2", uniq_name = "_QFsub9Ep2"}
+! CHECK: %[[VAL_5:.*]] = fir.zero_bits (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_6:.*]] = fir.emboxproc %[[VAL_5]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.store %[[VAL_6]] to %[[VAL_4]] : !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>
+! CHECK: %[[VAL_7:.*]]:2 = hlfir.declare %[[VAL_4]] {fortran_attrs = #fir.var_attrs<pointer>, uniq_name = "_QFsub9Ep2"} : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>, !fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>)
+
+  call foo1(p1)
+! CHECK: %[[VAL_8:.*]] = fir.load %[[VAL_3]]#0 : !fir.ref<!fir.boxproc<(!fir.ref<f32>) -> f32>>
+! CHECK: %[[VAL_9:.*]] = fir.convert %[[VAL_8]] : (!fir.boxproc<(!fir.ref<f32>) -> f32>) -> !fir.boxproc<() -> ()>
+! CHECK: fir.call @_QPfoo1(%[[VAL_9]]) fastmath<contract> : (!fir.boxproc<() -> ()>) -> ()
+
+  call foo2(p2)
+! CHECK: %[[VAL_10:.*]] = fir.convert %[[VAL_7]]#0 : (!fir.ref<!fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>>) -> !fir.ref<!fir.boxproc<() -> ()>>
+! CHECK: fir.call @_QPfoo2(%[[VAL_10]]) fastmath<contract> : (!fir.ref<!fir.boxproc<() -> ()>>) -> ()
+end
+
+
+! CHECK-LABEL: fir.global internal @_QFsub1Ep2 : !fir.boxproc<(!fir.ref<f32>) -> f32> {
+! CHECK: %[[VAL_0:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_1:.*]] = fir.emboxproc %[[VAL_0]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.has_value %[[VAL_1]] : !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: }
+
+! CHECK-LABEL: fir.global internal @_QFsub1Ep3 : !fir.boxproc<(!fir.ref<f32>) -> f32> {
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QPreal_func) : (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_1:.*]] = fir.emboxproc %[[VAL_0]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_2:.*]] = fir.convert %[[VAL_1]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.has_value %[[VAL_2]] : !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: }
+
+! CHECK-LABEL: fir.global internal @_QFsub1Ep7 : !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>> {
+! CHECK: %[[VAL_0:.*]] = fir.address_of(@_QPchar_func) : (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_11:.*]] = arith.constant -1 : index
+! CHECK: %[[VAL_1:.*]] = fir.emboxproc %[[VAL_0]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_2:.*]] = fir.convert %[[VAL_11]] : (index) -> i64
+! CHECK: %[[VAL_3:.*]] = fir.undefined tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_4:.*]] = fir.insert_value %[[VAL_3]], %[[VAL_1]], [0 : index] : (tuple<!fir.boxproc<() -> ()>, i64>, !fir.boxproc<() -> ()>) -> tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_5:.*]] = fir.insert_value %[[VAL_4]], %[[VAL_2]], [1 : index] : (tuple<!fir.boxproc<() -> ()>, i64>, i64) -> tuple<!fir.boxproc<() -> ()>, i64>
+! CHECK: %[[VAL_6:.*]] = fir.extract_value %[[VAL_5]], [0 : index] : (tuple<!fir.boxproc<() -> ()>, i64>) -> !fir.boxproc<() -> ()>
+! CHECK: %[[VAL_7:.*]] = fir.extract_value %[[VAL_5]], [1 : index] : (tuple<!fir.boxproc<() -> ()>, i64>) -> i64
+! CHECK: %[[VAL_8:.*]] = fir.convert %[[VAL_6]] : (!fir.boxproc<() -> ()>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.has_value %[[VAL_8]] : !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: }
+
+! CHECK-LABEL:  fir.global internal @_QFsub8Epp1 : !fir.boxproc<(!fir.ref<f32>) -> f32> {
+! CHECK: %[[VAL_0:.*]] = fir.zero_bits (!fir.ref<f32>) -> f32
+! CHECK: %[[VAL_1:.*]] = fir.emboxproc %[[VAL_0]] : ((!fir.ref<f32>) -> f32) -> !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: fir.has_value %[[VAL_1]] : !fir.boxproc<(!fir.ref<f32>) -> f32>
+! CHECK: }
+
+! CHECK-LABEL:  fir.global internal @_QFsub8Epp2 : !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>> {
+! CHECK: %[[VAL_0:.*]] = fir.zero_bits (!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>
+! CHECK: %[[VAL_1:.*]] = fir.emboxproc %[[VAL_0]] : ((!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>) -> !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: fir.has_value %[[VAL_1]] : !fir.boxproc<(!fir.ref<i32>) -> !fir.box<!fir.ptr<!fir.char<1,?>>>>
+! CHECK: }