if (!ep)
                goto reject;
+
+       fp = fc_frame_alloc(ep->lp, sizeof(*ap));
+       if (!fp)
+               goto free;
+
        spin_lock_bh(&ep->ex_lock);
        if (ep->esb_stat & ESB_ST_COMPLETE) {
                spin_unlock_bh(&ep->ex_lock);
+
+               fc_frame_free(fp);
                goto reject;
        }
        if (!(ep->esb_stat & ESB_ST_REC_QUAL)) {
                fc_exch_hold(ep);               /* hold for REC_QUAL */
        }
        fc_exch_timer_set_locked(ep, ep->r_a_tov);
-
-       fp = fc_frame_alloc(ep->lp, sizeof(*ap));
-       if (!fp) {
-               spin_unlock_bh(&ep->ex_lock);
-               goto free;
-       }
        fh = fc_frame_header_get(fp);
        ap = fc_frame_payload_get(fp, sizeof(*ap));
        memset(ap, 0, sizeof(*ap));
        fc_seq_send_last(sp, fp, FC_RCTL_BA_ACC, FC_TYPE_BLS);
        ep->esb_stat |= ESB_ST_ABNORMAL;
        spin_unlock_bh(&ep->ex_lock);
+
+free:
        fc_frame_free(rx_fp);
        return;
 
 reject:
        fc_exch_send_ba_rjt(rx_fp, FC_BA_RJT_UNABLE, FC_BA_RJT_INV_XID);
-free:
-       fc_frame_free(rx_fp);
+       goto free;
 }
 
 /**