diff --git a/net/ipv4/tcp.c b/net/ipv4/tcp.c
index 65afeaec15b7ebb85610650353e881aacb3e90aa..c259714c55961ffa74ec1f5c79b8b1cddb83132f 100644
--- a/net/ipv4/tcp.c
+++ b/net/ipv4/tcp.c
@@ -2176,6 +2176,8 @@ static int do_tcp_setsockopt(struct sock *sk, int level,
 				      GFP_KERNEL);
 			if (cvp == NULL)
 				return -ENOMEM;
+
+			kref_init(&cvp->kref);
 		}
 		lock_sock(sk);
 		tp->rx_opt.cookie_in_always =
@@ -2190,12 +2192,11 @@ static int do_tcp_setsockopt(struct sock *sk, int level,
 				 */
 				kref_put(&tp->cookie_values->kref,
 					 tcp_cookie_values_release);
-				kref_init(&cvp->kref);
-				tp->cookie_values = cvp;
 			} else {
 				cvp = tp->cookie_values;
 			}
 		}
+
 		if (cvp != NULL) {
 			cvp->cookie_desired = ctd.tcpct_cookie_desired;
 
@@ -2209,6 +2210,8 @@ static int do_tcp_setsockopt(struct sock *sk, int level,
 				cvp->s_data_desired = ctd.tcpct_s_data_desired;
 				cvp->s_data_constant = 0; /* false */
 			}
+
+			tp->cookie_values = cvp;
 		}
 		release_sock(sk);
 		return err;