diff --git a/fs/dquot.c b/fs/dquot.c
index afa06a8..05b6028 100644
--- a/fs/dquot.c
+++ b/fs/dquot.c
@@ -1321,13 +1321,11 @@
 	int cnt;
 	struct quota_info *dqopt = sb_dqopt(sb);
 	struct inode *toputinode[MAXQUOTAS];
-	struct vfsmount *toputmnt[MAXQUOTAS];
 
 	/* We need to serialize quota_off() for device */
 	down(&dqopt->dqonoff_sem);
 	for (cnt = 0; cnt < MAXQUOTAS; cnt++) {
 		toputinode[cnt] = NULL;
-		toputmnt[cnt] = NULL;
 		if (type != -1 && cnt != type)
 			continue;
 		if (!sb_has_quota_enabled(sb, cnt))
@@ -1348,9 +1346,7 @@
 		put_quota_format(dqopt->info[cnt].dqi_format);
 
 		toputinode[cnt] = dqopt->files[cnt];
-		toputmnt[cnt] = dqopt->mnt[cnt];
 		dqopt->files[cnt] = NULL;
-		dqopt->mnt[cnt] = NULL;
 		dqopt->info[cnt].dqi_flags = 0;
 		dqopt->info[cnt].dqi_igrace = 0;
 		dqopt->info[cnt].dqi_bgrace = 0;
@@ -1358,10 +1354,7 @@
 	}
 	up(&dqopt->dqonoff_sem);
 	/* Sync the superblock so that buffers with quota data are written to
-	 * disk (and so userspace sees correct data afterwards).
-	 * The reference to vfsmnt we are still holding protects us from
-	 * umount (we don't have it only when quotas are turned on/off for
-	 * journal replay but in that case we are guarded by the fs anyway). */
+	 * disk (and so userspace sees correct data afterwards). */
 	if (sb->s_op->sync_fs)
 		sb->s_op->sync_fs(sb, 1);
 	sync_blockdev(sb->s_bdev);
@@ -1385,10 +1378,6 @@
 				iput(toputinode[cnt]);
 			}
 			up(&dqopt->dqonoff_sem);
-			/* We don't hold the reference when we turned on quotas
-			 * just for the journal replay... */
-			if (toputmnt[cnt])
-				mntput(toputmnt[cnt]);
 		}
 	if (sb->s_bdev)
 		invalidate_bdev(sb->s_bdev, 0);
@@ -1503,11 +1492,8 @@
 	/* Quota file not on the same filesystem? */
 	if (nd.mnt->mnt_sb != sb)
 		error = -EXDEV;
-	else {
+	else
 		error = vfs_quota_on_inode(nd.dentry->d_inode, type, format_id);
-		if (!error)
-			sb_dqopt(sb)->mnt[type] = mntget(nd.mnt);
-	}
 out_path:
 	path_release(&nd);
 	return error;
diff --git a/fs/namespace.c b/fs/namespace.c
index 2fa9fdf..1d83302 100644
--- a/fs/namespace.c
+++ b/fs/namespace.c
@@ -172,7 +172,7 @@
 	return mnt;
 }
 
-void __mntput(struct vfsmount *mnt)
+static inline void __mntput(struct vfsmount *mnt)
 {
 	struct super_block *sb = mnt->mnt_sb;
 	dput(mnt->mnt_root);
@@ -180,7 +180,46 @@
 	deactivate_super(sb);
 }
 
-EXPORT_SYMBOL(__mntput);
+void mntput_no_expire(struct vfsmount *mnt)
+{
+repeat:
+	if (atomic_dec_and_lock(&mnt->mnt_count, &vfsmount_lock)) {
+		if (likely(!mnt->mnt_pinned)) {
+			spin_unlock(&vfsmount_lock);
+			__mntput(mnt);
+			return;
+		}
+		atomic_add(mnt->mnt_pinned + 1, &mnt->mnt_count);
+		mnt->mnt_pinned = 0;
+		spin_unlock(&vfsmount_lock);
+		acct_auto_close_mnt(mnt);
+		security_sb_umount_close(mnt);
+		goto repeat;
+	}
+}
+
+EXPORT_SYMBOL(mntput_no_expire);
+
+void mnt_pin(struct vfsmount *mnt)
+{
+	spin_lock(&vfsmount_lock);
+	mnt->mnt_pinned++;
+	spin_unlock(&vfsmount_lock);
+}
+
+EXPORT_SYMBOL(mnt_pin);
+
+void mnt_unpin(struct vfsmount *mnt)
+{
+	spin_lock(&vfsmount_lock);
+	if (mnt->mnt_pinned) {
+		atomic_inc(&mnt->mnt_count);
+		mnt->mnt_pinned--;
+	}
+	spin_unlock(&vfsmount_lock);
+}
+
+EXPORT_SYMBOL(mnt_unpin);
 
 /* iterator */
 static void *m_start(struct seq_file *m, loff_t *pos)
@@ -435,16 +474,6 @@
 	down_write(&current->namespace->sem);
 	spin_lock(&vfsmount_lock);
 
-	if (atomic_read(&sb->s_active) == 1) {
-		/* last instance - try to be smart */
-		spin_unlock(&vfsmount_lock);
-		lock_kernel();
-		DQUOT_OFF(sb);
-		acct_auto_close(sb);
-		unlock_kernel();
-		security_sb_umount_close(mnt);
-		spin_lock(&vfsmount_lock);
-	}
 	retval = -EBUSY;
 	if (atomic_read(&mnt->mnt_count) == 2 || flags & MNT_DETACH) {
 		if (!list_empty(&mnt->mnt_list))
@@ -850,17 +879,6 @@
 		detach_mnt(mnt, &old_nd);
 		spin_unlock(&vfsmount_lock);
 		path_release(&old_nd);
-
-		/*
-		 * Now lay it to rest if this was the last ref on the superblock
-		 */
-		if (atomic_read(&mnt->mnt_sb->s_active) == 1) {
-			/* last instance - try to be smart */
-			lock_kernel();
-			DQUOT_OFF(mnt->mnt_sb);
-			acct_auto_close(mnt->mnt_sb);
-			unlock_kernel();
-		}
 		mntput(mnt);
 	} else {
 		/*
diff --git a/fs/super.c b/fs/super.c
index eed6c31..6689dde 100644
--- a/fs/super.c
+++ b/fs/super.c
@@ -171,6 +171,7 @@
 	if (atomic_dec_and_lock(&s->s_active, &sb_lock)) {
 		s->s_count -= S_BIAS-1;
 		spin_unlock(&sb_lock);
+		DQUOT_OFF(s);
 		down_write(&s->s_umount);
 		fs->kill_sb(s);
 		put_filesystem(fs);
diff --git a/include/linux/acct.h b/include/linux/acct.h
index 19f7046..93c5b3c 100644
--- a/include/linux/acct.h
+++ b/include/linux/acct.h
@@ -117,12 +117,15 @@
 #include <linux/config.h>
 
 #ifdef CONFIG_BSD_PROCESS_ACCT
+struct vfsmount;
 struct super_block;
+extern void acct_auto_close_mnt(struct vfsmount *m);
 extern void acct_auto_close(struct super_block *sb);
 extern void acct_process(long exitcode);
 extern void acct_update_integrals(struct task_struct *tsk);
 extern void acct_clear_integrals(struct task_struct *tsk);
 #else
+#define acct_auto_close_mnt(x)	do { } while (0)
 #define acct_auto_close(x)	do { } while (0)
 #define acct_process(x)		do { } while (0)
 #define acct_update_integrals(x)		do { } while (0)
diff --git a/include/linux/mount.h b/include/linux/mount.h
index f8f3993..ffb0b50 100644
--- a/include/linux/mount.h
+++ b/include/linux/mount.h
@@ -37,6 +37,7 @@
 	struct list_head mnt_list;
 	struct list_head mnt_expire;	/* link in fs-specific expiry list */
 	struct namespace *mnt_namespace; /* containing namespace */
+	int mnt_pinned;
 };
 
 static inline struct vfsmount *mntget(struct vfsmount *mnt)
@@ -46,15 +47,9 @@
 	return mnt;
 }
 
-extern void __mntput(struct vfsmount *mnt);
-
-static inline void mntput_no_expire(struct vfsmount *mnt)
-{
-	if (mnt) {
-		if (atomic_dec_and_test(&mnt->mnt_count))
-			__mntput(mnt);
-	}
-}
+extern void mntput_no_expire(struct vfsmount *mnt);
+extern void mnt_pin(struct vfsmount *mnt);
+extern void mnt_unpin(struct vfsmount *mnt);
 
 static inline void mntput(struct vfsmount *mnt)
 {
diff --git a/include/linux/quota.h b/include/linux/quota.h
index 700ead4..f33aeb2 100644
--- a/include/linux/quota.h
+++ b/include/linux/quota.h
@@ -289,7 +289,6 @@
 	struct semaphore dqonoff_sem;		/* Serialize quotaon & quotaoff */
 	struct rw_semaphore dqptr_sem;		/* serialize ops using quota_info struct, pointers from inode to dquots */
 	struct inode *files[MAXQUOTAS];		/* inodes of quotafiles */
-	struct vfsmount *mnt[MAXQUOTAS];	/* mountpoint entries of filesystems with quota files */
 	struct mem_dqinfo info[MAXQUOTAS];	/* Information for each quota type */
 	struct quota_format_ops *ops[MAXQUOTAS];	/* Operations for each type */
 };
diff --git a/kernel/acct.c b/kernel/acct.c
index 2e3f4a4..6312d6b 100644
--- a/kernel/acct.c
+++ b/kernel/acct.c
@@ -54,6 +54,7 @@
 #include <linux/jiffies.h>
 #include <linux/times.h>
 #include <linux/syscalls.h>
+#include <linux/mount.h>
 #include <asm/uaccess.h>
 #include <asm/div64.h>
 #include <linux/blkdev.h> /* sector_div */
@@ -192,6 +193,7 @@
 		add_timer(&acct_globals.timer);
 	}
 	if (old_acct) {
+		mnt_unpin(old_acct->f_vfsmnt);
 		spin_unlock(&acct_globals.lock);
 		do_acct_process(0, old_acct);
 		filp_close(old_acct, NULL);
@@ -199,6 +201,42 @@
 	}
 }
 
+static int acct_on(char *name)
+{
+	struct file *file;
+	int error;
+
+	/* Difference from BSD - they don't do O_APPEND */
+	file = filp_open(name, O_WRONLY|O_APPEND|O_LARGEFILE, 0);
+	if (IS_ERR(file))
+		return PTR_ERR(file);
+
+	if (!S_ISREG(file->f_dentry->d_inode->i_mode)) {
+		filp_close(file, NULL);
+		return -EACCES;
+	}
+
+	if (!file->f_op->write) {
+		filp_close(file, NULL);
+		return -EIO;
+	}
+
+	error = security_acct(file);
+	if (error) {
+		filp_close(file, NULL);
+		return error;
+	}
+
+	spin_lock(&acct_globals.lock);
+	mnt_pin(file->f_vfsmnt);
+	acct_file_reopen(file);
+	spin_unlock(&acct_globals.lock);
+
+	mntput(file->f_vfsmnt);	/* it's pinned, now give up active reference */
+
+	return 0;
+}
+
 /**
  * sys_acct - enable/disable process accounting
  * @name: file name for accounting records or NULL to shutdown accounting
@@ -212,47 +250,41 @@
  */
 asmlinkage long sys_acct(const char __user *name)
 {
-	struct file *file = NULL;
-	char *tmp;
 	int error;
 
 	if (!capable(CAP_SYS_PACCT))
 		return -EPERM;
 
 	if (name) {
-		tmp = getname(name);
-		if (IS_ERR(tmp)) {
+		char *tmp = getname(name);
+		if (IS_ERR(tmp))
 			return (PTR_ERR(tmp));
-		}
-		/* Difference from BSD - they don't do O_APPEND */
-		file = filp_open(tmp, O_WRONLY|O_APPEND|O_LARGEFILE, 0);
+		error = acct_on(tmp);
 		putname(tmp);
-		if (IS_ERR(file)) {
-			return (PTR_ERR(file));
-		}
-		if (!S_ISREG(file->f_dentry->d_inode->i_mode)) {
-			filp_close(file, NULL);
-			return (-EACCES);
-		}
-
-		if (!file->f_op->write) {
-			filp_close(file, NULL);
-			return (-EIO);
+	} else {
+		error = security_acct(NULL);
+		if (!error) {
+			spin_lock(&acct_globals.lock);
+			acct_file_reopen(NULL);
+			spin_unlock(&acct_globals.lock);
 		}
 	}
+	return error;
+}
 
-	error = security_acct(file);
-	if (error) {
-		if (file)
-			filp_close(file, NULL);
-		return error;
-	}
-
+/**
+ * acct_auto_close - turn off a filesystem's accounting if it is on
+ * @m: vfsmount being shut down
+ *
+ * If the accounting is turned on for a file in the subtree pointed to
+ * to by m, turn accounting off.  Done when m is about to die.
+ */
+void acct_auto_close_mnt(struct vfsmount *m)
+{
 	spin_lock(&acct_globals.lock);
-	acct_file_reopen(file);
+	if (acct_globals.file && acct_globals.file->f_vfsmnt == m)
+		acct_file_reopen(NULL);
 	spin_unlock(&acct_globals.lock);
-
-	return (0);
 }
 
 /**
@@ -266,8 +298,8 @@
 {
 	spin_lock(&acct_globals.lock);
 	if (acct_globals.file &&
-	    acct_globals.file->f_dentry->d_inode->i_sb == sb) {
-		acct_file_reopen((struct file *)NULL);
+	    acct_globals.file->f_vfsmnt->mnt_sb == sb) {
+		acct_file_reopen(NULL);
 	}
 	spin_unlock(&acct_globals.lock);
 }