diff --git a/fs/socket/socket.c b/fs/socket/socket.c
index ad923ca280..69718cb545 100644
--- a/fs/socket/socket.c
+++ b/fs/socket/socket.c
@@ -150,7 +150,7 @@ static int sock_file_poll(FAR struct file *filep, FAR struct pollfd *fds,
  *   Allocate a socket descriptor
  *
  * Input Parameters:
- *   psock    A double pointer to socket structure to be allocated.
+ *   psock    A pointer to socket structure.
  *   oflags   Open mode flags.
  *
  * Returned Value:
@@ -159,24 +159,16 @@ static int sock_file_poll(FAR struct file *filep, FAR struct pollfd *fds,
  *
  ****************************************************************************/
 
-int sockfd_allocate(FAR struct socket **psock, int oflags)
+int sockfd_allocate(FAR struct socket *psock, int oflags)
 {
   int sockfd;
 
-  *psock = kmm_zalloc(sizeof(**psock));
-  if (*psock == NULL)
+  sockfd = files_allocate(&g_sock_inode, oflags, 0, psock, 0);
+  if (sockfd >= 0)
     {
-      return -ENOMEM;
+      inode_addref(&g_sock_inode);
     }
 
-  sockfd = files_allocate(&g_sock_inode, oflags, 0, *psock, 0);
-  if (sockfd < 0)
-    {
-      kmm_free(*psock);
-    }
-
-  inode_addref(&g_sock_inode);
-
   return sockfd;
 }
 
@@ -261,13 +253,10 @@ int socket(int domain, int type, int protocol)
       oflags |= O_CLOEXEC;
     }
 
-  /* Allocate a socket descriptor */
-
-  sockfd = sockfd_allocate(&psock, oflags);
-  if (sockfd < 0)
+  psock = kmm_zalloc(sizeof(*psock));
+  if (psock == NULL)
     {
-      nerr("ERROR: Failed to allocate a socket descriptor\n");
-      ret = sockfd;
+      ret = -ENOMEM;
       goto errout;
     }
 
@@ -277,13 +266,26 @@ int socket(int domain, int type, int protocol)
   if (ret < 0)
     {
       nerr("ERROR: psock_socket() failed: %d\n", ret);
-      goto errout_with_sockfd;
+      goto errout_with_alloc;
+    }
+
+  /* Allocate a socket descriptor */
+
+  sockfd = sockfd_allocate(psock, oflags);
+  if (sockfd < 0)
+    {
+      nerr("ERROR: Failed to allocate a socket descriptor\n");
+      ret = sockfd;
+      goto errout_with_psock;
     }
 
   return sockfd;
 
-errout_with_sockfd:
-  nx_close(sockfd);
+errout_with_psock:
+  psock_close(psock);
+
+errout_with_alloc:
+  kmm_free(psock);
 
 errout:
   set_errno(-ret);
diff --git a/include/nuttx/net/net.h b/include/nuttx/net/net.h
index 21c50df6cc..cf7ba013e8 100644
--- a/include/nuttx/net/net.h
+++ b/include/nuttx/net/net.h
@@ -496,7 +496,7 @@ FAR struct iob_s *net_ioballoc(bool throttled, enum iob_user_e consumerid);
  *   Allocate a socket descriptor
  *
  * Input Parameters:
- *   psock    A double pointer to socket structure to be allocated.
+ *   psock    A pointer to socket structure.
  *   oflags   Open mode flags.
  *
  * Returned Value:
@@ -505,7 +505,7 @@ FAR struct iob_s *net_ioballoc(bool throttled, enum iob_user_e consumerid);
  *
  ****************************************************************************/
 
-int sockfd_allocate(FAR struct socket **psock, int oflags);
+int sockfd_allocate(FAR struct socket *psock, int oflags);
 
 /****************************************************************************
  * Name: sockfd_socket
diff --git a/net/socket/accept.c b/net/socket/accept.c
index 772a27354d..08107d9eb7 100644
--- a/net/socket/accept.c
+++ b/net/socket/accept.c
@@ -35,6 +35,7 @@
 
 #include <nuttx/cancelpt.h>
 #include <nuttx/fs/fs.h>
+#include <nuttx/kmalloc.h>
 #include <arch/irq.h>
 
 #include "socket/socket.h"
@@ -230,8 +231,8 @@ int accept(int sockfd, FAR struct sockaddr *addr, FAR socklen_t *addrlen)
   FAR struct socket *psock = sockfd_socket(sockfd);
   FAR struct socket *newsock;
   FAR struct file *filep;
-  int newfd;
   int errcode;
+  int newfd;
   int ret;
 
   /* accept() is a cancellation point */
@@ -259,15 +260,22 @@ int accept(int sockfd, FAR struct sockaddr *addr, FAR socklen_t *addrlen)
       goto errout;
     }
 
+  newsock = kmm_zalloc(sizeof(*newsock));
+  if (newsock == NULL)
+    {
+      errcode = ENOMEM;
+      goto errout;
+    }
+
   /* Allocate a socket descriptor for the new connection now (so that it
    * cannot fail later)
    */
 
-  newfd = sockfd_allocate(&newsock, O_RDWR);
+  newfd = sockfd_allocate(newsock, O_RDWR);
   if (newfd < 0)
     {
       errcode = ENFILE;
-      goto errout;
+      goto errout_with_alloc;
     }
 
   ret = psock_accept(psock, addr, addrlen, newsock);
@@ -283,6 +291,9 @@ int accept(int sockfd, FAR struct sockaddr *addr, FAR socklen_t *addrlen)
 errout_with_socket:
   nx_close(newfd);
 
+errout_with_alloc:
+  kmm_free(newsock);
+
 errout:
   leave_cancellation_point();