diff --git a/fs/fat/inode.c b/fs/fat/inode.c
index c0b5b5c3373bd967f86697f9aa39b75942399877..269e7b91b8b131d58c573887512e4f0681df5ae2 100644
--- a/fs/fat/inode.c
+++ b/fs/fat/inode.c
@@ -1803,11 +1803,15 @@ int fat_fill_super(struct super_block *sb, void *data, int silent, int isvfat,
 	fat_ent_access_init(sb);
 
 	/*
-	 * The low byte of FAT's first entry must have same value with
-	 * media-field.  But in real world, too many devices is
-	 * writing wrong value.  So, removed that validity check.
+	 * The low byte of the first FAT entry must have the same value as
+	 * the media field of the boot sector. But in real world, too many
+	 * devices are writing wrong values. So, removed that validity check.
 	 *
-	 * if (FAT_FIRST_ENT(sb, media) != first)
+	 * The removed check compared the first FAT entry to a value dependent
+	 * on the media field like this:
+	 * == (0x0F00 | media), for FAT12
+	 * == (0XFF00 | media), for FAT16
+	 * == (0x0FFFFF | media), for FAT32
 	 */
 
 	error = -EINVAL;
diff --git a/include/uapi/linux/msdos_fs.h b/include/uapi/linux/msdos_fs.h
index 1216e6caf59b0b990147b7130c4cc29f5bb4fb99..833c7079a1e3db1d04d812eefd8b41ee3f417aaa 100644
--- a/include/uapi/linux/msdos_fs.h
+++ b/include/uapi/linux/msdos_fs.h
@@ -58,9 +58,6 @@
 #define MSDOS_DOT	".          "	/* ".", padded to MSDOS_NAME chars */
 #define MSDOS_DOTDOT	"..         "	/* "..", padded to MSDOS_NAME chars */
 
-#define FAT_FIRST_ENT(s, x)	((MSDOS_SB(s)->fat_bits == 32 ? 0x0FFFFF00 : \
-	MSDOS_SB(s)->fat_bits == 16 ? 0xFF00 : 0xF00) | (x))
-
 /* start of data cluster's entry (number of reserved clusters) */
 #define FAT_START_ENT	2