diff --git a/net/core/skbuff.c b/net/core/skbuff.c
index a12caf373086..3001b05c919c 100644
--- a/net/core/skbuff.c
+++ b/net/core/skbuff.c
@@ -78,7 +78,6 @@
 #include <trace/hooks/net.h>
 
 #include "datagram.h"
-#include "sock_destructor.h"
 
 struct kmem_cache *skbuff_head_cache __ro_after_init;
 static struct kmem_cache *skbuff_fclone_cache __ro_after_init;
@@ -1752,39 +1751,30 @@ EXPORT_SYMBOL(skb_realloc_headroom);
 struct sk_buff *skb_expand_head(struct sk_buff *skb, unsigned int headroom)
 {
 	int delta = headroom - skb_headroom(skb);
-	int osize = skb_end_offset(skb);
-	struct sock *sk = skb->sk;
 
 	if (WARN_ONCE(delta <= 0,
 		      "%s is expecting an increase in the headroom", __func__))
 		return skb;
 
-	delta = SKB_DATA_ALIGN(delta);
-	/* pskb_expand_head() might crash, if skb is shared. */
-	if (skb_shared(skb) || !is_skb_wmem(skb)) {
+	/* pskb_expand_head() might crash, if skb is shared */
+	if (skb_shared(skb)) {
 		struct sk_buff *nskb = skb_clone(skb, GFP_ATOMIC);
 
-		if (unlikely(!nskb))
-			goto fail;
-
-		if (sk)
-			skb_set_owner_w(nskb, sk);
-		consume_skb(skb);
+		if (likely(nskb)) {
+			if (skb->sk)
+				skb_set_owner_w(nskb, skb->sk);
+			consume_skb(skb);
+		} else {
+			kfree_skb(skb);
+		}
 		skb = nskb;
 	}
-	if (pskb_expand_head(skb, delta, 0, GFP_ATOMIC))
-		goto fail;
-
-	if (sk && is_skb_wmem(skb)) {
-		delta = skb_end_offset(skb) - osize;
-		refcount_add(delta, &sk->sk_wmem_alloc);
-		skb->truesize += delta;
+	if (skb &&
+	    pskb_expand_head(skb, SKB_DATA_ALIGN(delta), 0, GFP_ATOMIC)) {
+		kfree_skb(skb);
+		skb = NULL;
 	}
 	return skb;
-
-fail:
-	kfree_skb(skb);
-	return NULL;
 }
 EXPORT_SYMBOL(skb_expand_head);