I could solve this problem by inspecting the file /var/log/dist- upgrade/apt.log.
I could see there at the last lines that the culprit for the unmet dependencies was "gcc-4.4". I uninstalled buil-essential and gcc-4.4 and now the error is gone and the upgrade has proceeded normally. I will reinstall when I finish upgrading. Marking the bug as "invalid", feel free to reopen it if it is really a bug and not something which was misconfigured in my system. ** Changed in: update-manager (Ubuntu) Status: Confirmed => Invalid -- You received this bug notification because you are a member of Ubuntu Bugs, which is subscribed to Ubuntu. https://bugs.launchpad.net/bugs/839417 Title: Update from 11.04 to 11.10 failed while "calculating the changes" To manage notifications about this bug go to: https://bugs.launchpad.net/ubuntu/+source/update-manager/+bug/839417/+subscriptions -- ubuntu-bugs mailing list ubuntu-bugs@lists.ubuntu.com https://lists.ubuntu.com/mailman/listinfo/ubuntu-bugs