diff --git a/include/net/tcp.h b/include/net/tcp.h
index 3e00ca4d09a..6bb4a32841c 100644
--- a/include/net/tcp.h
+++ b/include/net/tcp.h
@@ -356,6 +356,7 @@ extern int tcp_sendmsg(struct kiocb *iocb, struct sock *sk, struct msghdr *msg,
 extern int tcp_sendpage(struct sock *sk, struct page *page, int offset,
 			size_t size, int flags);
 extern void tcp_release_cb(struct sock *sk);
+extern void tcp_wfree(struct sk_buff *skb);
 extern int tcp_ioctl(struct sock *sk, int cmd, unsigned long arg);
 extern int tcp_rcv_state_process(struct sock *sk, struct sk_buff *skb,
 				 const struct tcphdr *th, unsigned int len);
diff --git a/net/ipv4/tcp.c b/net/ipv4/tcp.c
index f8a83d869b5..936c4acd671 100644
--- a/net/ipv4/tcp.c
+++ b/net/ipv4/tcp.c
@@ -2765,6 +2765,7 @@ struct sk_buff *tcp_tso_segment(struct sk_buff *skb,
 	__be32 delta;
 	unsigned int oldlen;
 	unsigned int mss;
+	struct sk_buff *gso_skb = skb;
 
 	if (!pskb_may_pull(skb, sizeof(*th)))
 		goto out;
@@ -2831,6 +2832,17 @@ struct sk_buff *tcp_tso_segment(struct sk_buff *skb,
 		th->cwr = 0;
 	} while (skb->next);
 
+	/* Following permits TCP Small Queues to work well with GSO :
+	 * The callback to TCP stack will be called at the time last frag
+	 * is freed at TX completion, and not right now when gso_skb
+	 * is freed by GSO engine
+	 */
+	if (gso_skb->destructor == tcp_wfree) {
+		swap(gso_skb->sk, skb->sk);
+		swap(gso_skb->destructor, skb->destructor);
+		swap(gso_skb->truesize, skb->truesize);
+	}
+
 	delta = htonl(oldlen + (skb->tail - skb->transport_header) +
 		      skb->data_len);
 	th->check = ~csum_fold((__force __wsum)((__force u32)th->check +