diff --git a/net/ipv4/tcp_output.c b/net/ipv4/tcp_output.c
index e6b07d7b7e7..72153ae922e 100644
--- a/net/ipv4/tcp_output.c
+++ b/net/ipv4/tcp_output.c
@@ -987,8 +987,7 @@ static int tcp_transmit_skb(struct sock *sk, struct sk_buff *skb, int clone_it,
 
 	skb_orphan(skb);
 	skb->sk = sk;
-	skb->destructor = (sysctl_tcp_limit_output_bytes > 0) ?
-			  tcp_wfree : sock_wfree;
+	skb->destructor = tcp_wfree;
 	atomic_add(skb->truesize, &sk->sk_wmem_alloc);
 
 	/* Build TCP header and checksum it. */
@@ -1919,7 +1918,6 @@ static int tcp_write_xmit(struct sock *sk, unsigned int mss_now, int nonagle,
 	while ((skb = tcp_send_head(sk))) {
 		unsigned int limit;
 
-
 		tso_segs = tcp_init_tso_segs(sk, skb, mss_now);
 		BUG_ON(!tso_segs);
 
@@ -1940,13 +1938,20 @@ static int tcp_write_xmit(struct sock *sk, unsigned int mss_now, int nonagle,
 				break;
 		}
 
-		/* TSQ : sk_wmem_alloc accounts skb truesize,
-		 * including skb overhead. But thats OK.
+		/* TCP Small Queues :
+		 * Control number of packets in qdisc/devices to two packets / or ~1 ms.
+		 * This allows for :
+		 *  - better RTT estimation and ACK scheduling
+		 *  - faster recovery
+		 *  - high rates
 		 */
-		if (atomic_read(&sk->sk_wmem_alloc) >= sysctl_tcp_limit_output_bytes) {
+		limit = max(skb->truesize, sk->sk_pacing_rate >> 10);
+
+		if (atomic_read(&sk->sk_wmem_alloc) > limit) {
 			set_bit(TSQ_THROTTLED, &tp->tsq_flags);
 			break;
 		}
+
 		limit = mss_now;
 		if (tso_segs > 1 && !tcp_urg_mode(tp))
 			limit = tcp_mss_split_point(sk, skb, mss_now,