diff --git a/net/ipv4/tcp.c b/net/ipv4/tcp.c
index ab66683..fc54a48 100644
--- a/net/ipv4/tcp.c
+++ b/net/ipv4/tcp.c
@@ -2112,12 +2112,15 @@
 		break;
 
 	case TCP_DEFER_ACCEPT:
-		if (val < 0) {
-			err = -EINVAL;
-		} else {
-			if (val > MAX_TCP_ACCEPT_DEFERRED)
-				val = MAX_TCP_ACCEPT_DEFERRED;
-			icsk->icsk_accept_queue.rskq_defer_accept = val;
+		icsk->icsk_accept_queue.rskq_defer_accept = 0;
+		if (val > 0) {
+			/* Translate value in seconds to number of
+			 * retransmits */
+			while (icsk->icsk_accept_queue.rskq_defer_accept < 32 &&
+			       val > ((TCP_TIMEOUT_INIT / HZ) <<
+				       icsk->icsk_accept_queue.rskq_defer_accept))
+				icsk->icsk_accept_queue.rskq_defer_accept++;
+			icsk->icsk_accept_queue.rskq_defer_accept++;
 		}
 		break;
 
@@ -2299,7 +2302,8 @@
 			val = (val ? : sysctl_tcp_fin_timeout) / HZ;
 		break;
 	case TCP_DEFER_ACCEPT:
-		val = icsk->icsk_accept_queue.rskq_defer_accept;
+		val = !icsk->icsk_accept_queue.rskq_defer_accept ? 0 :
+			((TCP_TIMEOUT_INIT / HZ) << (icsk->icsk_accept_queue.rskq_defer_accept - 1));
 		break;
 	case TCP_WINDOW_CLAMP:
 		val = tp->window_clamp;