diff --git a/Objects/setobject.c b/Objects/setobject.c
index 582f280..4ef692d 100644
--- a/Objects/setobject.c
+++ b/Objects/setobject.c
@@ -839,8 +839,8 @@
     return key;
 
 fail:
-    Py_DECREF(so);
     si->si_set = NULL;
+    Py_DECREF(so);
     return NULL;
 }