diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index 06389d5..2ac884d 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -1168,8 +1168,6 @@
 	struct udphdr *uh;
 	struct inet_sock *inet;
 	__wsum csum;
-	int old_headroom;
-	int new_headroom;
 	int headroom;
 	int uhlen = (tunnel->encap == L2TP_ENCAPTYPE_UDP) ? sizeof(struct udphdr) : 0;
 	int udp_len;
@@ -1181,16 +1179,12 @@
 	 */
 	headroom = NET_SKB_PAD + sizeof(struct iphdr) +
 		uhlen + hdr_len;
-	old_headroom = skb_headroom(skb);
 	if (skb_cow_head(skb, headroom)) {
 		kfree_skb(skb);
 		return NET_XMIT_DROP;
 	}
 
-	new_headroom = skb_headroom(skb);
 	skb_orphan(skb);
-	skb->truesize += new_headroom - old_headroom;
-
 	/* Setup L2TP header */
 	session->build_header(session, __skb_push(skb, hdr_len));
 
diff --git a/net/l2tp/l2tp_ppp.c b/net/l2tp/l2tp_ppp.c
index 286366e..716605c 100644
--- a/net/l2tp/l2tp_ppp.c
+++ b/net/l2tp/l2tp_ppp.c
@@ -388,8 +388,6 @@
 	struct l2tp_session *session;
 	struct l2tp_tunnel *tunnel;
 	struct pppol2tp_session *ps;
-	int old_headroom;
-	int new_headroom;
 	int uhlen, headroom;
 
 	if (sock_flag(sk, SOCK_DEAD) || !(sk->sk_state & PPPOX_CONNECTED))
@@ -408,7 +406,6 @@
 	if (tunnel == NULL)
 		goto abort_put_sess;
 
-	old_headroom = skb_headroom(skb);
 	uhlen = (tunnel->encap == L2TP_ENCAPTYPE_UDP) ? sizeof(struct udphdr) : 0;
 	headroom = NET_SKB_PAD +
 		   sizeof(struct iphdr) + /* IP header */
@@ -418,9 +415,6 @@
 	if (skb_cow_head(skb, headroom))
 		goto abort_put_sess_tun;
 
-	new_headroom = skb_headroom(skb);
-	skb->truesize += new_headroom - old_headroom;
-
 	/* Setup PPP header */
 	__skb_push(skb, sizeof(ppph));
 	skb->data[0] = ppph[0];