diff --git a/net/ipv4/tcp.c b/net/ipv4/tcp.c
index 071e83a..e0fbc25 100644
--- a/net/ipv4/tcp.c
+++ b/net/ipv4/tcp.c
@@ -2105,15 +2105,12 @@
 		break;
 
 	case TCP_DEFER_ACCEPT:
-		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++;
+		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;
 		}
 		break;
 
@@ -2295,8 +2292,7 @@
 			val = (val ? : sysctl_tcp_fin_timeout) / HZ;
 		break;
 	case TCP_DEFER_ACCEPT:
-		val = !icsk->icsk_accept_queue.rskq_defer_accept ? 0 :
-			((TCP_TIMEOUT_INIT / HZ) << (icsk->icsk_accept_queue.rskq_defer_accept - 1));
+		val = icsk->icsk_accept_queue.rskq_defer_accept;
 		break;
 	case TCP_WINDOW_CLAMP:
 		val = tp->window_clamp;