diff --git a/net/ipv4/tcp.c b/net/ipv4/tcp.c
index 64d0af675823..9b2756fbdf9b 100644
--- a/net/ipv4/tcp.c
+++ b/net/ipv4/tcp.c
@@ -326,6 +326,43 @@ void tcp_enter_memory_pressure(struct sock *sk)
 
 EXPORT_SYMBOL(tcp_enter_memory_pressure);
 
+/* Convert seconds to retransmits based on initial and max timeout */
+static u8 secs_to_retrans(int seconds, int timeout, int rto_max)
+{
+	u8 res = 0;
+
+	if (seconds > 0) {
+		int period = timeout;
+
+		res = 1;
+		while (seconds > period && res < 255) {
+			res++;
+			timeout <<= 1;
+			if (timeout > rto_max)
+				timeout = rto_max;
+			period += timeout;
+		}
+	}
+	return res;
+}
+
+/* Convert retransmits to seconds based on initial and max timeout */
+static int retrans_to_secs(u8 retrans, int timeout, int rto_max)
+{
+	int period = 0;
+
+	if (retrans > 0) {
+		period = timeout;
+		while (--retrans) {
+			timeout <<= 1;
+			if (timeout > rto_max)
+				timeout = rto_max;
+			period += timeout;
+		}
+	}
+	return period;
+}
+
 /*
  *	Wait for a TCP event.
  *
@@ -2163,16 +2200,10 @@ static int do_tcp_setsockopt(struct sock *sk, int level,
 		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++;
-		}
+		/* Translate value in seconds to number of retransmits */
+		icsk->icsk_accept_queue.rskq_defer_accept =
+			secs_to_retrans(val, TCP_TIMEOUT_INIT / HZ,
+					TCP_RTO_MAX / HZ);
 		break;
 
 	case TCP_WINDOW_CLAMP:
@@ -2353,8 +2384,8 @@ static int do_tcp_getsockopt(struct sock *sk, int level,
 			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 = retrans_to_secs(icsk->icsk_accept_queue.rskq_defer_accept,
+				      TCP_TIMEOUT_INIT / HZ, TCP_RTO_MAX / HZ);
 		break;
 	case TCP_WINDOW_CLAMP:
 		val = tp->window_clamp;