diff --git a/include/linux/shmem_fs.h b/include/linux/shmem_fs.h
index fd83f2584b157b5e76b593344c55f3381f149014..abff6c9b413c10c118e30dc537ea7b7f5e357c8d 100644
--- a/include/linux/shmem_fs.h
+++ b/include/linux/shmem_fs.h
@@ -19,10 +19,6 @@ struct shmem_inode_info {
 	swp_entry_t		i_direct[SHMEM_NR_DIRECT]; /* first blocks */
 	struct list_head	swaplist;	/* chain of maybes on swap */
 	struct inode		vfs_inode;
-#ifdef CONFIG_TMPFS_POSIX_ACL
-	struct posix_acl	*i_acl;
-	struct posix_acl	*i_default_acl;
-#endif
 };
 
 struct shmem_sb_info {
@@ -45,7 +41,6 @@ static inline struct shmem_inode_info *SHMEM_I(struct inode *inode)
 #ifdef CONFIG_TMPFS_POSIX_ACL
 int shmem_permission(struct inode *, int);
 int shmem_acl_init(struct inode *, struct inode *);
-void shmem_acl_destroy_inode(struct inode *);
 
 extern struct xattr_handler shmem_xattr_acl_access_handler;
 extern struct xattr_handler shmem_xattr_acl_default_handler;
@@ -57,9 +52,6 @@ static inline int shmem_acl_init(struct inode *inode, struct inode *dir)
 {
 	return 0;
 }
-static inline void shmem_acl_destroy_inode(struct inode *inode)
-{
-}
 #endif  /* CONFIG_TMPFS_POSIX_ACL */
 
 #endif
diff --git a/mm/shmem.c b/mm/shmem.c
index e89d7ec18eda46d42abf68c3994db0e33cfded06..5f2019fc7895909899c58893e0aa031c01b930f5 100644
--- a/mm/shmem.c
+++ b/mm/shmem.c
@@ -2379,6 +2379,10 @@ static struct inode *shmem_alloc_inode(struct super_block *sb)
 	p = (struct shmem_inode_info *)kmem_cache_alloc(shmem_inode_cachep, GFP_KERNEL);
 	if (!p)
 		return NULL;
+#ifdef CONFIG_TMPFS_POSIX_ACL
+	p->vfs_inode.i_acl = NULL;
+	p->vfs_inode.i_default_acl = NULL;
+#endif
 	return &p->vfs_inode;
 }
 
@@ -2388,7 +2392,6 @@ static void shmem_destroy_inode(struct inode *inode)
 		/* only struct inode is valid if it's an inline symlink */
 		mpol_free_shared_policy(&SHMEM_I(inode)->policy);
 	}
-	shmem_acl_destroy_inode(inode);
 	kmem_cache_free(shmem_inode_cachep, SHMEM_I(inode));
 }
 
@@ -2397,10 +2400,6 @@ static void init_once(void *foo)
 	struct shmem_inode_info *p = (struct shmem_inode_info *) foo;
 
 	inode_init_once(&p->vfs_inode);
-#ifdef CONFIG_TMPFS_POSIX_ACL
-	p->i_acl = NULL;
-	p->i_default_acl = NULL;
-#endif
 }
 
 static int init_inodecache(void)
diff --git a/mm/shmem_acl.c b/mm/shmem_acl.c
index 8e5aadd7dcd6aef09f581d3ff925072cc494b0c0..606a8e757a422e83d2c714dfb9423c4f40b727dd 100644
--- a/mm/shmem_acl.c
+++ b/mm/shmem_acl.c
@@ -22,11 +22,11 @@ shmem_get_acl(struct inode *inode, int type)
 	spin_lock(&inode->i_lock);
 	switch(type) {
 		case ACL_TYPE_ACCESS:
-			acl = posix_acl_dup(SHMEM_I(inode)->i_acl);
+			acl = posix_acl_dup(inode->i_acl);
 			break;
 
 		case ACL_TYPE_DEFAULT:
-			acl = posix_acl_dup(SHMEM_I(inode)->i_default_acl);
+			acl = posix_acl_dup(inode->i_default_acl);
 			break;
 	}
 	spin_unlock(&inode->i_lock);
@@ -45,13 +45,13 @@ shmem_set_acl(struct inode *inode, int type, struct posix_acl *acl)
 	spin_lock(&inode->i_lock);
 	switch(type) {
 		case ACL_TYPE_ACCESS:
-			free = SHMEM_I(inode)->i_acl;
-			SHMEM_I(inode)->i_acl = posix_acl_dup(acl);
+			free = inode->i_acl;
+			inode->i_acl = posix_acl_dup(acl);
 			break;
 
 		case ACL_TYPE_DEFAULT:
-			free = SHMEM_I(inode)->i_default_acl;
-			SHMEM_I(inode)->i_default_acl = posix_acl_dup(acl);
+			free = inode->i_default_acl;
+			inode->i_default_acl = posix_acl_dup(acl);
 			break;
 	}
 	spin_unlock(&inode->i_lock);
@@ -154,23 +154,6 @@ shmem_acl_init(struct inode *inode, struct inode *dir)
 	return generic_acl_init(inode, dir, &shmem_acl_ops);
 }
 
-/**
- * shmem_acl_destroy_inode  -  destroy acls hanging off the in-memory inode
- *
- * This is done before destroying the actual inode.
- */
-
-void
-shmem_acl_destroy_inode(struct inode *inode)
-{
-	if (SHMEM_I(inode)->i_acl)
-		posix_acl_release(SHMEM_I(inode)->i_acl);
-	SHMEM_I(inode)->i_acl = NULL;
-	if (SHMEM_I(inode)->i_default_acl)
-		posix_acl_release(SHMEM_I(inode)->i_default_acl);
-	SHMEM_I(inode)->i_default_acl = NULL;
-}
-
 /**
  * shmem_check_acl  -  check_acl() callback for generic_permission()
  */