diff --git a/sys/netinet/tcp_syncache.c b/sys/netinet/tcp_syncache.c
--- a/sys/netinet/tcp_syncache.c
+++ b/sys/netinet/tcp_syncache.c
@@ -1559,6 +1559,7 @@
 			if (sc->sc_ipopts)
 				(void)m_free(sc->sc_ipopts);
 			sc->sc_ipopts = ipopts;
+			ipopts = NULL;
 		}
 		/*
 		 * Update timestamp if present.
@@ -1673,6 +1674,7 @@
 		sc->sc_cred = NULL;
 	sc->sc_port = port;
 	sc->sc_ipopts = ipopts;
+	ipopts = NULL;
 	bcopy(inc, &sc->sc_inc, sizeof(struct in_conninfo));
 	sc->sc_ip_tos = ip_tos;
 	sc->sc_ip_ttl = ip_ttl;
@@ -1819,13 +1821,14 @@
 tfo_expanded:
 	if (cred != NULL)
 		crfree(cred);
-	if (sc == NULL || sc == &scs) {
 #ifdef MAC
+	if (sc == NULL || sc == &scs)
 		mac_syncache_destroy(&maclabel);
 #endif
-		if (ipopts)
-			(void)m_free(ipopts);
-	}
+	if (sc == &scs)
+		ipopts = sc->sc_ipopts;
+	if (ipopts != NULL)
+		(void)m_free(ipopts);
 	return (rv);
 }