diff --git a/include/net/sctp/sctp.h b/include/net/sctp/sctp.h
index 9f80a766828923a8b41ad0588d91b40fcf12a8be..d16a304cbed4fb74b9de069d5eb41788c7a13d0d 100644
--- a/include/net/sctp/sctp.h
+++ b/include/net/sctp/sctp.h
@@ -448,6 +448,7 @@ static inline void sctp_skb_set_owner_r(struct sk_buff *skb, struct sock *sk)
 {
 	struct sctp_ulpevent *event = sctp_skb2event(skb);
 
+	skb_orphan(skb);
 	skb->sk = sk;
 	skb->destructor = sctp_sock_rfree;
 	atomic_add(event->rmem_len, &sk->sk_rmem_alloc);
diff --git a/include/net/sock.h b/include/net/sock.h
index 570c7a12b54eef4b1da00cc1c3883609ad5c4225..7f5c41cc45a919607554ca37bf2b85f40ae031ac 100644
--- a/include/net/sock.h
+++ b/include/net/sock.h
@@ -1250,6 +1250,7 @@ static inline int sk_has_allocations(const struct sock *sk)
 
 static inline void skb_set_owner_w(struct sk_buff *skb, struct sock *sk)
 {
+	skb_orphan(skb);
 	skb->sk = sk;
 	skb->destructor = sock_wfree;
 	/*
@@ -1262,6 +1263,7 @@ static inline void skb_set_owner_w(struct sk_buff *skb, struct sock *sk)
 
 static inline void skb_set_owner_r(struct sk_buff *skb, struct sock *sk)
 {
+	skb_orphan(skb);
 	skb->sk = sk;
 	skb->destructor = sock_rfree;
 	atomic_add(skb->truesize, &sk->sk_rmem_alloc);
diff --git a/net/ax25/ax25_in.c b/net/ax25/ax25_in.c
index 5f1d2107a1dd70f7628f18d7649d92e2a1bd9d76..de56d3983de098b11d64f8971d85b8ded8187bf2 100644
--- a/net/ax25/ax25_in.c
+++ b/net/ax25/ax25_in.c
@@ -437,8 +437,7 @@ free:
 int ax25_kiss_rcv(struct sk_buff *skb, struct net_device *dev,
 		  struct packet_type *ptype, struct net_device *orig_dev)
 {
-	skb->sk = NULL;		/* Initially we don't know who it's for */
-	skb->destructor = NULL;	/* Who initializes this, dammit?! */
+	skb_orphan(skb);
 
 	if (!net_eq(dev_net(dev), &init_net)) {
 		kfree_skb(skb);
diff --git a/net/core/dev.c b/net/core/dev.c
index baf2dc13a34a402aa22af5091bf87d2e1c9f1f16..60b5728122784a66562da3a4aec075692252382a 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -2310,8 +2310,6 @@ ncls:
 	if (!skb)
 		goto out;
 
-	skb_orphan(skb);
-
 	type = skb->protocol;
 	list_for_each_entry_rcu(ptype,
 			&ptype_base[ntohs(type) & PTYPE_HASH_MASK], list) {
diff --git a/net/irda/af_irda.c b/net/irda/af_irda.c
index 5922febe25c42dc9a602378a600db8d8da674f85..cb762c8723ea7a90f98b9e34074d98bc3b716742 100644
--- a/net/irda/af_irda.c
+++ b/net/irda/af_irda.c
@@ -913,9 +913,6 @@ static int irda_accept(struct socket *sock, struct socket *newsock, int flags)
 	/* Clean up the original one to keep it in listen state */
 	irttp_listen(self->tsap);
 
-	/* Wow ! What is that ? Jean II */
-	skb->sk = NULL;
-	skb->destructor = NULL;
 	kfree_skb(skb);
 	sk->sk_ack_backlog--;
 
diff --git a/net/irda/ircomm/ircomm_lmp.c b/net/irda/ircomm/ircomm_lmp.c
index 67c99d20857fab4e2e078e9c1d5d4a9ee6bbc952..7ba96618660e349de2253473d6701ab8bbad9613 100644
--- a/net/irda/ircomm/ircomm_lmp.c
+++ b/net/irda/ircomm/ircomm_lmp.c
@@ -196,6 +196,7 @@ static int ircomm_lmp_data_request(struct ircomm_cb *self,
 	/* Don't forget to refcount it - see ircomm_tty_do_softint() */
 	skb_get(skb);
 
+	skb_orphan(skb);
 	skb->destructor = ircomm_lmp_flow_control;
 
 	if ((self->pkt_count++ > 7) && (self->flow_status == FLOW_START)) {