diff --git a/drivers/misc/sgi-xp/xpc_uv.c b/drivers/misc/sgi-xp/xpc_uv.c
index bbf0e2e..19bd7b0 100644
--- a/drivers/misc/sgi-xp/xpc_uv.c
+++ b/drivers/misc/sgi-xp/xpc_uv.c
@@ -949,11 +949,13 @@
 		head->first = first->next;
 		if (head->first == NULL)
 			head->last = NULL;
+
+		head->n_entries--;
+		BUG_ON(head->n_entries < 0);
+
+		first->next = NULL;
 	}
-	head->n_entries--;
-	BUG_ON(head->n_entries < 0);
 	spin_unlock_irqrestore(&head->lock, irq_flags);
-	first->next = NULL;
 	return first;
 }