diff --git a/drivers/net/vxlan.c b/drivers/net/vxlan.c
index b04e103350fb..96aa7e6cf214 100644
--- a/drivers/net/vxlan.c
+++ b/drivers/net/vxlan.c
@@ -1034,11 +1034,11 @@ static bool vxlan_group_used(struct vxlan_net *vn, struct vxlan_dev *dev)
 	/* The vxlan_sock is only used by dev, leaving group has
 	 * no effect on other vxlan devices.
 	 */
-	if (family == AF_INET && sock4 && atomic_read(&sock4->refcnt) == 1)
+	if (family == AF_INET && sock4 && refcount_read(&sock4->refcnt) == 1)
 		return false;
 #if IS_ENABLED(CONFIG_IPV6)
 	sock6 = rtnl_dereference(dev->vn6_sock);
-	if (family == AF_INET6 && sock6 && atomic_read(&sock6->refcnt) == 1)
+	if (family == AF_INET6 && sock6 && refcount_read(&sock6->refcnt) == 1)
 		return false;
 #endif
 
@@ -1075,7 +1075,7 @@ static bool __vxlan_sock_release_prep(struct vxlan_sock *vs)
 
 	if (!vs)
 		return false;
-	if (!atomic_dec_and_test(&vs->refcnt))
+	if (!refcount_dec_and_test(&vs->refcnt))
 		return false;
 
 	vn = net_generic(sock_net(vs->sock->sk), vxlan_net_id);
@@ -2825,7 +2825,7 @@ static struct vxlan_sock *vxlan_socket_create(struct net *net, bool ipv6,
 	}
 
 	vs->sock = sock;
-	atomic_set(&vs->refcnt, 1);
+	refcount_set(&vs->refcnt, 1);
 	vs->flags = (flags & VXLAN_F_RCV_FLAGS);
 
 	spin_lock(&vn->sock_lock);
@@ -2860,7 +2860,7 @@ static int __vxlan_sock_add(struct vxlan_dev *vxlan, bool ipv6)
 		spin_lock(&vn->sock_lock);
 		vs = vxlan_find_sock(vxlan->net, ipv6 ? AF_INET6 : AF_INET,
 				     vxlan->cfg.dst_port, vxlan->cfg.flags);
-		if (vs && !atomic_add_unless(&vs->refcnt, 1, 0)) {
+		if (vs && !refcount_inc_not_zero(&vs->refcnt)) {
 			spin_unlock(&vn->sock_lock);
 			return -EBUSY;
 		}
diff --git a/include/linux/atmdev.h b/include/linux/atmdev.h
index 4d97a89da066..0ec9bdb1cc9f 100644
--- a/include/linux/atmdev.h
+++ b/include/linux/atmdev.h
@@ -11,6 +11,7 @@
 #include <linux/uio.h>
 #include <net/sock.h>
 #include <linux/atomic.h>
+#include <linux/refcount.h>
 #include <uapi/linux/atmdev.h>
 
 #ifdef CONFIG_PROC_FS
@@ -158,7 +159,7 @@ struct atm_dev {
 	struct k_atm_dev_stats stats;	/* statistics */
 	char		signal;		/* signal status (ATM_PHY_SIG_*) */
 	int		link_rate;	/* link rate (default: OC3) */
-	atomic_t	refcnt;		/* reference count */
+	refcount_t	refcnt;		/* reference count */
 	spinlock_t	lock;		/* protect internal members */
 #ifdef CONFIG_PROC_FS
 	struct proc_dir_entry *proc_entry; /* proc entry */
@@ -261,13 +262,13 @@ static inline int atm_may_send(struct atm_vcc *vcc,unsigned int size)
 
 static inline void atm_dev_hold(struct atm_dev *dev)
 {
-	atomic_inc(&dev->refcnt);
+	refcount_inc(&dev->refcnt);
 }
 
 
 static inline void atm_dev_put(struct atm_dev *dev)
 {
-	if (atomic_dec_and_test(&dev->refcnt)) {
+	if (refcount_dec_and_test(&dev->refcnt)) {
 		BUG_ON(!test_bit(ATM_DF_REMOVED, &dev->flags));
 		if (dev->ops->dev_close)
 			dev->ops->dev_close(dev);
diff --git a/include/linux/sunrpc/auth_gss.h b/include/linux/sunrpc/auth_gss.h
index 36eebc451b41..cebdf8745901 100644
--- a/include/linux/sunrpc/auth_gss.h
+++ b/include/linux/sunrpc/auth_gss.h
@@ -13,6 +13,7 @@
 #define _LINUX_SUNRPC_AUTH_GSS_H
 
 #ifdef __KERNEL__
+#include <linux/refcount.h>
 #include <linux/sunrpc/auth.h>
 #include <linux/sunrpc/svc.h>
 #include <linux/sunrpc/gss_api.h>
@@ -65,7 +66,7 @@ struct rpc_gss_init_res {
  * the wire when communicating with a server. */
 
 struct gss_cl_ctx {
-	atomic_t		count;
+	refcount_t		count;
 	enum rpc_gss_proc	gc_proc;
 	u32			gc_seq;
 	spinlock_t		gc_seq_lock;
diff --git a/include/net/ax25.h b/include/net/ax25.h
index e602f8177ebf..c4a0cf6f0810 100644
--- a/include/net/ax25.h
+++ b/include/net/ax25.h
@@ -11,7 +11,7 @@
 #include <linux/timer.h>
 #include <linux/list.h>
 #include <linux/slab.h>
-#include <linux/atomic.h>
+#include <linux/refcount.h>
 #include <net/neighbour.h>
 #include <net/sock.h>
 
@@ -158,7 +158,7 @@ enum {
 
 typedef struct ax25_uid_assoc {
 	struct hlist_node	uid_node;
-	atomic_t		refcount;
+	refcount_t		refcount;
 	kuid_t			uid;
 	ax25_address		call;
 } ax25_uid_assoc;
@@ -167,11 +167,11 @@ typedef struct ax25_uid_assoc {
 	hlist_for_each_entry(__ax25, list, uid_node)
 
 #define ax25_uid_hold(ax25) \
-	atomic_inc(&((ax25)->refcount))
+	refcount_inc(&((ax25)->refcount))
 
 static inline void ax25_uid_put(ax25_uid_assoc *assoc)
 {
-	if (atomic_dec_and_test(&assoc->refcount)) {
+	if (refcount_dec_and_test(&assoc->refcount)) {
 		kfree(assoc);
 	}
 }
@@ -185,7 +185,7 @@ typedef struct {
 
 typedef struct ax25_route {
 	struct ax25_route	*next;
-	atomic_t		refcount;
+	refcount_t		refcount;
 	ax25_address		callsign;
 	struct net_device	*dev;
 	ax25_digi		*digipeat;
@@ -194,14 +194,14 @@ typedef struct ax25_route {
 
 static inline void ax25_hold_route(ax25_route *ax25_rt)
 {
-	atomic_inc(&ax25_rt->refcount);
+	refcount_inc(&ax25_rt->refcount);
 }
 
 void __ax25_put_route(ax25_route *ax25_rt);
 
 static inline void ax25_put_route(ax25_route *ax25_rt)
 {
-	if (atomic_dec_and_test(&ax25_rt->refcount))
+	if (refcount_dec_and_test(&ax25_rt->refcount))
 		__ax25_put_route(ax25_rt);
 }
 
@@ -244,7 +244,7 @@ typedef struct ax25_cb {
 	unsigned char		window;
 	struct timer_list	timer, dtimer;
 	struct sock		*sk;		/* Backlink to socket */
-	atomic_t		refcount;
+	refcount_t		refcount;
 } ax25_cb;
 
 struct ax25_sock {
@@ -266,11 +266,11 @@ static inline struct ax25_cb *sk_to_ax25(const struct sock *sk)
 	hlist_for_each_entry(__ax25, list, ax25_node)
 
 #define ax25_cb_hold(__ax25) \
-	atomic_inc(&((__ax25)->refcount))
+	refcount_inc(&((__ax25)->refcount))
 
 static __inline__ void ax25_cb_put(ax25_cb *ax25)
 {
-	if (atomic_dec_and_test(&ax25->refcount)) {
+	if (refcount_dec_and_test(&ax25->refcount)) {
 		kfree(ax25->digipeat);
 		kfree(ax25);
 	}
diff --git a/include/net/calipso.h b/include/net/calipso.h
index b1b30cd36601..5f95b11a04bf 100644
--- a/include/net/calipso.h
+++ b/include/net/calipso.h
@@ -38,7 +38,7 @@
 #include <linux/skbuff.h>
 #include <net/netlabel.h>
 #include <net/request_sock.h>
-#include <linux/atomic.h>
+#include <linux/refcount.h>
 #include <asm/unaligned.h>
 
 /* known doi values */
@@ -57,7 +57,7 @@ struct calipso_doi {
 	u32 doi;
 	u32 type;
 
-	atomic_t refcount;
+	refcount_t refcount;
 	struct list_head list;
 	struct rcu_head rcu;
 };
diff --git a/include/net/dn_fib.h b/include/net/dn_fib.h
index f2ca135ddcc9..81210a8b8d7c 100644
--- a/include/net/dn_fib.h
+++ b/include/net/dn_fib.h
@@ -2,6 +2,7 @@
 #define _NET_DN_FIB_H
 
 #include <linux/netlink.h>
+#include <linux/refcount.h>
 
 extern const struct nla_policy rtm_dn_policy[];
 
@@ -28,7 +29,7 @@ struct dn_fib_info {
 	struct dn_fib_info	*fib_next;
 	struct dn_fib_info	*fib_prev;
 	int 			fib_treeref;
-	atomic_t		fib_clntref;
+	refcount_t		fib_clntref;
 	int			fib_dead;
 	unsigned int		fib_flags;
 	int			fib_protocol;
@@ -130,7 +131,7 @@ void dn_fib_free_info(struct dn_fib_info *fi);
 
 static inline void dn_fib_info_put(struct dn_fib_info *fi)
 {
-	if (atomic_dec_and_test(&fi->fib_clntref))
+	if (refcount_dec_and_test(&fi->fib_clntref))
 		dn_fib_free_info(fi);
 }
 
diff --git a/include/net/ipx.h b/include/net/ipx.h
index e5cff6811b30..af32b97b5ddd 100644
--- a/include/net/ipx.h
+++ b/include/net/ipx.h
@@ -14,6 +14,7 @@
 #include <linux/ipx.h>
 #include <linux/list.h>
 #include <linux/slab.h>
+#include <linux/refcount.h>
 
 struct ipx_address {
 	__be32  net;
@@ -54,7 +55,7 @@ struct ipx_interface {
 	/* IPX address */
 	__be32			if_netnum;
 	unsigned char		if_node[IPX_NODE_LEN];
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 
 	/* physical device info */
 	struct net_device	*if_dev;
@@ -80,7 +81,7 @@ struct ipx_route {
 	unsigned char		ir_routed;
 	unsigned char		ir_router_node[IPX_NODE_LEN];
 	struct list_head	node; /* node in ipx_routes list */
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 };
 
 struct ipx_cb {
@@ -139,7 +140,7 @@ const char *ipx_device_name(struct ipx_interface *intrfc);
 
 static __inline__ void ipxitf_hold(struct ipx_interface *intrfc)
 {
-	atomic_inc(&intrfc->refcnt);
+	refcount_inc(&intrfc->refcnt);
 }
 
 void ipxitf_down(struct ipx_interface *intrfc);
@@ -157,18 +158,18 @@ int ipxrtr_ioctl(unsigned int cmd, void __user *arg);
 
 static __inline__ void ipxitf_put(struct ipx_interface *intrfc)
 {
-	if (atomic_dec_and_test(&intrfc->refcnt))
+	if (refcount_dec_and_test(&intrfc->refcnt))
 		ipxitf_down(intrfc);
 }
 
 static __inline__ void ipxrtr_hold(struct ipx_route *rt)
 {
-	        atomic_inc(&rt->refcnt);
+	        refcount_inc(&rt->refcnt);
 }
 
 static __inline__ void ipxrtr_put(struct ipx_route *rt)
 {
-	        if (atomic_dec_and_test(&rt->refcnt))
+	        if (refcount_dec_and_test(&rt->refcnt))
 			                kfree(rt);
 }
 #endif /* _NET_INET_IPX_H_ */
diff --git a/include/net/lapb.h b/include/net/lapb.h
index 9510f8725f03..85e773742f4e 100644
--- a/include/net/lapb.h
+++ b/include/net/lapb.h
@@ -1,6 +1,7 @@
 #ifndef _LAPB_H
 #define _LAPB_H 
 #include <linux/lapb.h>
+#include <linux/refcount.h>
 
 #define	LAPB_HEADER_LEN	20		/* LAPB over Ethernet + a bit more */
 
@@ -101,7 +102,7 @@ struct lapb_cb {
 	struct lapb_frame	frmr_data;
 	unsigned char		frmr_type;
 
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 };
 
 /* lapb_iface.c */
diff --git a/include/net/llc.h b/include/net/llc.h
index e8e61d4fb458..dc35f25eb679 100644
--- a/include/net/llc.h
+++ b/include/net/llc.h
@@ -55,7 +55,7 @@ struct llc_sap {
 	unsigned char	 state;
 	unsigned char	 p_bit;
 	unsigned char	 f_bit;
-	atomic_t         refcnt;
+	refcount_t		 refcnt;
 	int		 (*rcv_func)(struct sk_buff *skb,
 				     struct net_device *dev,
 				     struct packet_type *pt,
@@ -113,14 +113,14 @@ struct llc_sap *llc_sap_open(unsigned char lsap,
 					struct net_device *orig_dev));
 static inline void llc_sap_hold(struct llc_sap *sap)
 {
-	atomic_inc(&sap->refcnt);
+	refcount_inc(&sap->refcnt);
 }
 
 void llc_sap_close(struct llc_sap *sap);
 
 static inline void llc_sap_put(struct llc_sap *sap)
 {
-	if (atomic_dec_and_test(&sap->refcnt))
+	if (refcount_dec_and_test(&sap->refcnt))
 		llc_sap_close(sap);
 }
 
diff --git a/include/net/netrom.h b/include/net/netrom.h
index 110350aca3df..443a4ffca7aa 100644
--- a/include/net/netrom.h
+++ b/include/net/netrom.h
@@ -11,6 +11,7 @@
 #include <linux/list.h>
 #include <linux/slab.h>
 #include <net/sock.h>
+#include <linux/refcount.h>
 
 #define	NR_NETWORK_LEN			15
 #define	NR_TRANSPORT_LEN		5
@@ -93,7 +94,7 @@ struct nr_neigh {
 	unsigned short		count;
 	unsigned int		number;
 	unsigned char		failed;
-	atomic_t		refcount;
+	refcount_t		refcount;
 };
 
 struct nr_route {
@@ -109,7 +110,7 @@ struct nr_node {
 	unsigned char		which;
 	unsigned char		count;
 	struct nr_route		routes[3];
-	atomic_t		refcount;
+	refcount_t		refcount;
 	spinlock_t		node_lock;
 };
 
@@ -118,21 +119,21 @@ struct nr_node {
  *********************************************************************/
 
 #define nr_node_hold(__nr_node) \
-	atomic_inc(&((__nr_node)->refcount))
+	refcount_inc(&((__nr_node)->refcount))
 
 static __inline__ void nr_node_put(struct nr_node *nr_node)
 {
-	if (atomic_dec_and_test(&nr_node->refcount)) {
+	if (refcount_dec_and_test(&nr_node->refcount)) {
 		kfree(nr_node);
 	}
 }
 
 #define nr_neigh_hold(__nr_neigh) \
-	atomic_inc(&((__nr_neigh)->refcount))
+	refcount_inc(&((__nr_neigh)->refcount))
 
 static __inline__ void nr_neigh_put(struct nr_neigh *nr_neigh)
 {
-	if (atomic_dec_and_test(&nr_neigh->refcount)) {
+	if (refcount_dec_and_test(&nr_neigh->refcount)) {
 		if (nr_neigh->ax25)
 			ax25_cb_put(nr_neigh->ax25);
 		kfree(nr_neigh->digipeat);
diff --git a/include/net/sch_generic.h b/include/net/sch_generic.h
index 368850194c94..1c123e2b2415 100644
--- a/include/net/sch_generic.h
+++ b/include/net/sch_generic.h
@@ -9,6 +9,7 @@
 #include <linux/percpu.h>
 #include <linux/dynamic_queue_limits.h>
 #include <linux/list.h>
+#include <linux/refcount.h>
 #include <net/gen_stats.h>
 #include <net/rtnetlink.h>
 
@@ -95,7 +96,7 @@ struct Qdisc {
 	struct sk_buff		*skb_bad_txq;
 	struct rcu_head		rcu_head;
 	int			padded;
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 
 	spinlock_t		busylock ____cacheline_aligned_in_smp;
 };
diff --git a/include/net/sctp/auth.h b/include/net/sctp/auth.h
index 171244bd856f..e5c57d0a082d 100644
--- a/include/net/sctp/auth.h
+++ b/include/net/sctp/auth.h
@@ -31,6 +31,7 @@
 #define __sctp_auth_h__
 
 #include <linux/list.h>
+#include <linux/refcount.h>
 
 struct sctp_endpoint;
 struct sctp_association;
@@ -53,7 +54,7 @@ struct sctp_hmac {
  * over SCTP-AUTH
  */
 struct sctp_auth_bytes {
-	atomic_t refcnt;
+	refcount_t refcnt;
 	__u32 len;
 	__u8  data[];
 };
@@ -76,7 +77,7 @@ static inline void sctp_auth_key_hold(struct sctp_auth_bytes *key)
 	if (!key)
 		return;
 
-	atomic_inc(&key->refcnt);
+	refcount_inc(&key->refcnt);
 }
 
 void sctp_auth_key_put(struct sctp_auth_bytes *key);
diff --git a/include/net/sctp/structs.h b/include/net/sctp/structs.h
index 07c11fefa8c4..5ab29af8ca8a 100644
--- a/include/net/sctp/structs.h
+++ b/include/net/sctp/structs.h
@@ -496,7 +496,7 @@ struct sctp_datamsg {
 	/* Chunks waiting to be submitted to lower layer. */
 	struct list_head chunks;
 	/* Reference counting. */
-	atomic_t refcnt;
+	refcount_t refcnt;
 	/* When is this message no longer interesting to the peer? */
 	unsigned long expires_at;
 	/* Did the messenge fail to send? */
@@ -524,7 +524,7 @@ int sctp_chunk_abandoned(struct sctp_chunk *);
 struct sctp_chunk {
 	struct list_head list;
 
-	atomic_t refcnt;
+	refcount_t refcnt;
 
 	/* How many times this chunk have been sent, for prsctp RTX policy */
 	int sent_count;
@@ -735,7 +735,7 @@ struct sctp_transport {
 	struct rhlist_head node;
 
 	/* Reference counting. */
-	atomic_t refcnt;
+	refcount_t refcnt;
 		/* RTO-Pending : A flag used to track if one of the DATA
 		 *		chunks sent to this address is currently being
 		 *		used to compute a RTT. If this flag is 0,
@@ -1174,7 +1174,7 @@ struct sctp_ep_common {
 	 *   refcnt   - Reference count access to this object.
 	 *   dead     - Do not attempt to use this object.
 	 */
-	atomic_t    refcnt;
+	refcount_t    refcnt;
 	bool	    dead;
 
 	/* What socket does this endpoint belong to?  */
diff --git a/include/net/vxlan.h b/include/net/vxlan.h
index 326e8498b10e..3f430e38ab82 100644
--- a/include/net/vxlan.h
+++ b/include/net/vxlan.h
@@ -183,7 +183,7 @@ struct vxlan_sock {
 	struct hlist_node hlist;
 	struct socket	 *sock;
 	struct hlist_head vni_list[VNI_HASH_SIZE];
-	atomic_t	  refcnt;
+	refcount_t	  refcnt;
 	u32		  flags;
 };
 
diff --git a/include/net/x25.h b/include/net/x25.h
index 6d30a01d281d..2609b57bd459 100644
--- a/include/net/x25.h
+++ b/include/net/x25.h
@@ -11,6 +11,7 @@
 #define _X25_H 
 #include <linux/x25.h>
 #include <linux/slab.h>
+#include <linux/refcount.h>
 #include <net/sock.h>
 
 #define	X25_ADDR_LEN			16
@@ -129,7 +130,7 @@ struct x25_route {
 	struct x25_address	address;
 	unsigned int		sigdigits;
 	struct net_device	*dev;
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 };
 
 struct x25_neigh {
@@ -141,7 +142,7 @@ struct x25_neigh {
 	unsigned long		t20;
 	struct timer_list	t20timer;
 	unsigned long		global_facil_mask;
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 };
 
 struct x25_sock {
@@ -242,12 +243,12 @@ void x25_link_free(void);
 /* x25_neigh.c */
 static __inline__ void x25_neigh_hold(struct x25_neigh *nb)
 {
-	atomic_inc(&nb->refcnt);
+	refcount_inc(&nb->refcnt);
 }
 
 static __inline__ void x25_neigh_put(struct x25_neigh *nb)
 {
-	if (atomic_dec_and_test(&nb->refcnt))
+	if (refcount_dec_and_test(&nb->refcnt))
 		kfree(nb);
 }
 
@@ -265,12 +266,12 @@ void x25_route_free(void);
 
 static __inline__ void x25_route_hold(struct x25_route *rt)
 {
-	atomic_inc(&rt->refcnt);
+	refcount_inc(&rt->refcnt);
 }
 
 static __inline__ void x25_route_put(struct x25_route *rt)
 {
-	if (atomic_dec_and_test(&rt->refcnt))
+	if (refcount_dec_and_test(&rt->refcnt))
 		kfree(rt);
 }
 
diff --git a/include/net/xfrm.h b/include/net/xfrm.h
index 01fa357e9a32..c0916ab18d32 100644
--- a/include/net/xfrm.h
+++ b/include/net/xfrm.h
@@ -13,6 +13,7 @@
 #include <linux/mutex.h>
 #include <linux/audit.h>
 #include <linux/slab.h>
+#include <linux/refcount.h>
 
 #include <net/sock.h>
 #include <net/dst.h>
@@ -137,7 +138,7 @@ struct xfrm_state {
 	struct hlist_node	bysrc;
 	struct hlist_node	byspi;
 
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 	spinlock_t		lock;
 
 	struct xfrm_id		id;
@@ -559,7 +560,7 @@ struct xfrm_policy {
 
 	/* This lock only affects elements except for entry. */
 	rwlock_t		lock;
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 	struct timer_list	timer;
 
 	struct flow_cache_object flo;
@@ -815,14 +816,14 @@ static inline void xfrm_audit_state_icvfail(struct xfrm_state *x,
 static inline void xfrm_pol_hold(struct xfrm_policy *policy)
 {
 	if (likely(policy != NULL))
-		atomic_inc(&policy->refcnt);
+		refcount_inc(&policy->refcnt);
 }
 
 void xfrm_policy_destroy(struct xfrm_policy *policy);
 
 static inline void xfrm_pol_put(struct xfrm_policy *policy)
 {
-	if (atomic_dec_and_test(&policy->refcnt))
+	if (refcount_dec_and_test(&policy->refcnt))
 		xfrm_policy_destroy(policy);
 }
 
@@ -837,18 +838,18 @@ void __xfrm_state_destroy(struct xfrm_state *);
 
 static inline void __xfrm_state_put(struct xfrm_state *x)
 {
-	atomic_dec(&x->refcnt);
+	refcount_dec(&x->refcnt);
 }
 
 static inline void xfrm_state_put(struct xfrm_state *x)
 {
-	if (atomic_dec_and_test(&x->refcnt))
+	if (refcount_dec_and_test(&x->refcnt))
 		__xfrm_state_destroy(x);
 }
 
 static inline void xfrm_state_hold(struct xfrm_state *x)
 {
-	atomic_inc(&x->refcnt);
+	refcount_inc(&x->refcnt);
 }
 
 static inline bool addr_match(const void *token1, const void *token2,
@@ -1029,7 +1030,7 @@ struct xfrm_offload {
 };
 
 struct sec_path {
-	atomic_t		refcnt;
+	refcount_t		refcnt;
 	int			len;
 	int			olen;
 
@@ -1050,7 +1051,7 @@ static inline struct sec_path *
 secpath_get(struct sec_path *sp)
 {
 	if (sp)
-		atomic_inc(&sp->refcnt);
+		refcount_inc(&sp->refcnt);
 	return sp;
 }
 
@@ -1059,7 +1060,7 @@ void __secpath_destroy(struct sec_path *sp);
 static inline void
 secpath_put(struct sec_path *sp)
 {
-	if (sp && atomic_dec_and_test(&sp->refcnt))
+	if (sp && refcount_dec_and_test(&sp->refcnt))
 		__secpath_destroy(sp);
 }
 
diff --git a/net/atm/lec.c b/net/atm/lec.c
index 75545717fa46..093fe8707731 100644
--- a/net/atm/lec.c
+++ b/net/atm/lec.c
@@ -101,12 +101,12 @@ static void lec_vcc_close(struct lec_priv *priv, struct atm_vcc *vcc);
 /* must be done under lec_arp_lock */
 static inline void lec_arp_hold(struct lec_arp_table *entry)
 {
-	atomic_inc(&entry->usage);
+	refcount_inc(&entry->usage);
 }
 
 static inline void lec_arp_put(struct lec_arp_table *entry)
 {
-	if (atomic_dec_and_test(&entry->usage))
+	if (refcount_dec_and_test(&entry->usage))
 		kfree(entry);
 }
 
@@ -1564,7 +1564,7 @@ static struct lec_arp_table *make_entry(struct lec_priv *priv,
 	to_return->last_used = jiffies;
 	to_return->priv = priv;
 	skb_queue_head_init(&to_return->tx_wait);
-	atomic_set(&to_return->usage, 1);
+	refcount_set(&to_return->usage, 1);
 	return to_return;
 }
 
diff --git a/net/atm/lec_arpc.h b/net/atm/lec_arpc.h
index ec67435a40a6..d923f53812a3 100644
--- a/net/atm/lec_arpc.h
+++ b/net/atm/lec_arpc.h
@@ -47,7 +47,7 @@ struct lec_arp_table {
 					 * the length of the tlvs array
 					 */
 	struct sk_buff_head tx_wait;	/* wait queue for outgoing packets */
-	atomic_t usage;			/* usage count */
+	refcount_t usage;		/* usage count */
 };
 
 /*
diff --git a/net/atm/mpoa_caches.c b/net/atm/mpoa_caches.c
index a89fdebeffda..4ccaa16b1eb1 100644
--- a/net/atm/mpoa_caches.c
+++ b/net/atm/mpoa_caches.c
@@ -40,7 +40,7 @@ static in_cache_entry *in_cache_get(__be32 dst_ip,
 	entry = client->in_cache;
 	while (entry != NULL) {
 		if (entry->ctrl_info.in_dst_ip == dst_ip) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_bh(&client->ingress_lock);
 			return entry;
 		}
@@ -61,7 +61,7 @@ static in_cache_entry *in_cache_get_with_mask(__be32 dst_ip,
 	entry = client->in_cache;
 	while (entry != NULL) {
 		if ((entry->ctrl_info.in_dst_ip & mask) == (dst_ip & mask)) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_bh(&client->ingress_lock);
 			return entry;
 		}
@@ -82,7 +82,7 @@ static in_cache_entry *in_cache_get_by_vcc(struct atm_vcc *vcc,
 	entry = client->in_cache;
 	while (entry != NULL) {
 		if (entry->shortcut == vcc) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_bh(&client->ingress_lock);
 			return entry;
 		}
@@ -105,7 +105,7 @@ static in_cache_entry *in_cache_add_entry(__be32 dst_ip,
 
 	dprintk("adding an ingress entry, ip = %pI4\n", &dst_ip);
 
-	atomic_set(&entry->use, 1);
+	refcount_set(&entry->use, 1);
 	dprintk("new_in_cache_entry: about to lock\n");
 	write_lock_bh(&client->ingress_lock);
 	entry->next = client->in_cache;
@@ -121,7 +121,7 @@ static in_cache_entry *in_cache_add_entry(__be32 dst_ip,
 	entry->count = 1;
 	entry->entry_state = INGRESS_INVALID;
 	entry->ctrl_info.holding_time = HOLDING_TIME_DEFAULT;
-	atomic_inc(&entry->use);
+	refcount_inc(&entry->use);
 
 	write_unlock_bh(&client->ingress_lock);
 	dprintk("new_in_cache_entry: unlocked\n");
@@ -178,7 +178,7 @@ static int cache_hit(in_cache_entry *entry, struct mpoa_client *mpc)
 
 static void in_cache_put(in_cache_entry *entry)
 {
-	if (atomic_dec_and_test(&entry->use)) {
+	if (refcount_dec_and_test(&entry->use)) {
 		memset(entry, 0, sizeof(in_cache_entry));
 		kfree(entry);
 	}
@@ -339,7 +339,7 @@ static eg_cache_entry *eg_cache_get_by_cache_id(__be32 cache_id,
 	entry = mpc->eg_cache;
 	while (entry != NULL) {
 		if (entry->ctrl_info.cache_id == cache_id) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_irq(&mpc->egress_lock);
 			return entry;
 		}
@@ -360,7 +360,7 @@ static eg_cache_entry *eg_cache_get_by_tag(__be32 tag, struct mpoa_client *mpc)
 	entry = mpc->eg_cache;
 	while (entry != NULL) {
 		if (entry->ctrl_info.tag == tag) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_irqrestore(&mpc->egress_lock, flags);
 			return entry;
 		}
@@ -382,7 +382,7 @@ static eg_cache_entry *eg_cache_get_by_vcc(struct atm_vcc *vcc,
 	entry = mpc->eg_cache;
 	while (entry != NULL) {
 		if (entry->shortcut == vcc) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_irqrestore(&mpc->egress_lock, flags);
 			return entry;
 		}
@@ -402,7 +402,7 @@ static eg_cache_entry *eg_cache_get_by_src_ip(__be32 ipaddr,
 	entry = mpc->eg_cache;
 	while (entry != NULL) {
 		if (entry->latest_ip_addr == ipaddr) {
-			atomic_inc(&entry->use);
+			refcount_inc(&entry->use);
 			read_unlock_irq(&mpc->egress_lock);
 			return entry;
 		}
@@ -415,7 +415,7 @@ static eg_cache_entry *eg_cache_get_by_src_ip(__be32 ipaddr,
 
 static void eg_cache_put(eg_cache_entry *entry)
 {
-	if (atomic_dec_and_test(&entry->use)) {
+	if (refcount_dec_and_test(&entry->use)) {
 		memset(entry, 0, sizeof(eg_cache_entry));
 		kfree(entry);
 	}
@@ -468,7 +468,7 @@ static eg_cache_entry *eg_cache_add_entry(struct k_message *msg,
 	dprintk("adding an egress entry, ip = %pI4, this should be our IP\n",
 		&msg->content.eg_info.eg_dst_ip);
 
-	atomic_set(&entry->use, 1);
+	refcount_set(&entry->use, 1);
 	dprintk("new_eg_cache_entry: about to lock\n");
 	write_lock_irq(&client->egress_lock);
 	entry->next = client->eg_cache;
@@ -484,7 +484,7 @@ static eg_cache_entry *eg_cache_add_entry(struct k_message *msg,
 	dprintk("new_eg_cache_entry cache_id %u\n",
 		ntohl(entry->ctrl_info.cache_id));
 	dprintk("mps_ip = %pI4\n", &entry->ctrl_info.mps_ip);
-	atomic_inc(&entry->use);
+	refcount_inc(&entry->use);
 
 	write_unlock_irq(&client->egress_lock);
 	dprintk("new_eg_cache_entry: unlocked\n");
diff --git a/net/atm/mpoa_caches.h b/net/atm/mpoa_caches.h
index 8e5f78cf0be1..30fe34841ced 100644
--- a/net/atm/mpoa_caches.h
+++ b/net/atm/mpoa_caches.h
@@ -6,6 +6,7 @@
 #include <linux/atm.h>
 #include <linux/atmdev.h>
 #include <linux/atmmpc.h>
+#include <linux/refcount.h>
 
 struct mpoa_client;
 
@@ -25,7 +26,7 @@ typedef struct in_cache_entry {
 	struct   atm_vcc *shortcut;
 	uint8_t  MPS_ctrl_ATM_addr[ATM_ESA_LEN];
 	struct   in_ctrl_info ctrl_info;
-	atomic_t use;
+	refcount_t use;
 } in_cache_entry;
 
 struct in_cache_ops{
@@ -58,7 +59,7 @@ typedef struct eg_cache_entry{
 	uint16_t             entry_state;
 	__be32             latest_ip_addr;    /* The src IP address of the last packet */
 	struct eg_ctrl_info  ctrl_info;
-	atomic_t             use;
+	refcount_t             use;
 } eg_cache_entry;
 
 struct eg_cache_ops{
diff --git a/net/atm/proc.c b/net/atm/proc.c
index 27c9c01c537d..4caca2a90ec4 100644
--- a/net/atm/proc.c
+++ b/net/atm/proc.c
@@ -61,7 +61,7 @@ static void atm_dev_info(struct seq_file *seq, const struct atm_dev *dev)
 	add_stats(seq, "0", &dev->stats.aal0);
 	seq_puts(seq, "  ");
 	add_stats(seq, "5", &dev->stats.aal5);
-	seq_printf(seq, "\t[%d]", atomic_read(&dev->refcnt));
+	seq_printf(seq, "\t[%d]", refcount_read(&dev->refcnt));
 	seq_putc(seq, '\n');
 }
 
diff --git a/net/atm/resources.c b/net/atm/resources.c
index 0447d5d0b639..918244757b7d 100644
--- a/net/atm/resources.c
+++ b/net/atm/resources.c
@@ -109,7 +109,7 @@ struct atm_dev *atm_dev_register(const char *type, struct device *parent,
 	else
 		memset(&dev->flags, 0, sizeof(dev->flags));
 	memset(&dev->stats, 0, sizeof(dev->stats));
-	atomic_set(&dev->refcnt, 1);
+	refcount_set(&dev->refcnt, 1);
 
 	if (atm_proc_dev_register(dev) < 0) {
 		pr_err("atm_proc_dev_register failed for dev %s\n", type);
diff --git a/net/ax25/af_ax25.c b/net/ax25/af_ax25.c
index 0c92ba0cbe0b..f3f9d18891de 100644
--- a/net/ax25/af_ax25.c
+++ b/net/ax25/af_ax25.c
@@ -510,7 +510,7 @@ ax25_cb *ax25_create_cb(void)
 	if ((ax25 = kzalloc(sizeof(*ax25), GFP_ATOMIC)) == NULL)
 		return NULL;
 
-	atomic_set(&ax25->refcount, 1);
+	refcount_set(&ax25->refcount, 1);
 
 	skb_queue_head_init(&ax25->write_queue);
 	skb_queue_head_init(&ax25->frag_queue);
diff --git a/net/ax25/ax25_route.c b/net/ax25/ax25_route.c
index e1fda27cb27c..0446b892618a 100644
--- a/net/ax25/ax25_route.c
+++ b/net/ax25/ax25_route.c
@@ -114,7 +114,7 @@ static int __must_check ax25_rt_add(struct ax25_routes_struct *route)
 		return -ENOMEM;
 	}
 
-	atomic_set(&ax25_rt->refcount, 1);
+	refcount_set(&ax25_rt->refcount, 1);
 	ax25_rt->callsign     = route->dest_addr;
 	ax25_rt->dev          = ax25_dev->dev;
 	ax25_rt->digipeat     = NULL;
diff --git a/net/ax25/ax25_uid.c b/net/ax25/ax25_uid.c
index 0403b0def7e6..83b035f56202 100644
--- a/net/ax25/ax25_uid.c
+++ b/net/ax25/ax25_uid.c
@@ -107,7 +107,7 @@ int ax25_uid_ioctl(int cmd, struct sockaddr_ax25 *sax)
 		if ((ax25_uid = kmalloc(sizeof(*ax25_uid), GFP_KERNEL)) == NULL)
 			return -ENOMEM;
 
-		atomic_set(&ax25_uid->refcount, 1);
+		refcount_set(&ax25_uid->refcount, 1);
 		ax25_uid->uid  = sax25_kuid;
 		ax25_uid->call = sax->sax25_call;
 
diff --git a/net/bridge/br_private.h b/net/bridge/br_private.h
index c18682f804a0..fd9ee73e0a6d 100644
--- a/net/bridge/br_private.h
+++ b/net/bridge/br_private.h
@@ -21,6 +21,7 @@
 #include <net/ip6_fib.h>
 #include <linux/if_vlan.h>
 #include <linux/rhashtable.h>
+#include <linux/refcount.h>
 
 #define BR_HASH_BITS 8
 #define BR_HASH_SIZE (1 << BR_HASH_BITS)
@@ -127,7 +128,7 @@ struct net_bridge_vlan {
 		struct net_bridge_port	*port;
 	};
 	union {
-		atomic_t		refcnt;
+		refcount_t		refcnt;
 		struct net_bridge_vlan	*brvlan;
 	};
 
diff --git a/net/bridge/br_vlan.c b/net/bridge/br_vlan.c
index 26a1a56639b2..233a30040c91 100644
--- a/net/bridge/br_vlan.c
+++ b/net/bridge/br_vlan.c
@@ -158,7 +158,7 @@ static struct net_bridge_vlan *br_vlan_get_master(struct net_bridge *br, u16 vid
 		if (WARN_ON(!masterv))
 			return NULL;
 	}
-	atomic_inc(&masterv->refcnt);
+	refcount_inc(&masterv->refcnt);
 
 	return masterv;
 }
@@ -182,7 +182,7 @@ static void br_vlan_put_master(struct net_bridge_vlan *masterv)
 		return;
 
 	vg = br_vlan_group(masterv->br);
-	if (atomic_dec_and_test(&masterv->refcnt)) {
+	if (refcount_dec_and_test(&masterv->refcnt)) {
 		rhashtable_remove_fast(&vg->vlan_hash,
 				       &masterv->vnode, br_vlan_rht_params);
 		__vlan_del_list(masterv);
@@ -573,7 +573,7 @@ int br_vlan_add(struct net_bridge *br, u16 vid, u16 flags)
 				br_err(br, "failed insert local address into bridge forwarding table\n");
 				return ret;
 			}
-			atomic_inc(&vlan->refcnt);
+			refcount_inc(&vlan->refcnt);
 			vlan->flags |= BRIDGE_VLAN_INFO_BRENTRY;
 			vg->num_vlans++;
 		}
@@ -595,7 +595,7 @@ int br_vlan_add(struct net_bridge *br, u16 vid, u16 flags)
 	vlan->flags &= ~BRIDGE_VLAN_INFO_PVID;
 	vlan->br = br;
 	if (flags & BRIDGE_VLAN_INFO_BRENTRY)
-		atomic_set(&vlan->refcnt, 1);
+		refcount_set(&vlan->refcnt, 1);
 	ret = __vlan_add(vlan, flags);
 	if (ret) {
 		free_percpu(vlan->stats);
diff --git a/net/decnet/dn_fib.c b/net/decnet/dn_fib.c
index f9058ebeb635..f9f6fb3f3c5b 100644
--- a/net/decnet/dn_fib.c
+++ b/net/decnet/dn_fib.c
@@ -389,7 +389,7 @@ struct dn_fib_info *dn_fib_create_info(const struct rtmsg *r, struct nlattr *att
 	}
 
 	fi->fib_treeref++;
-	atomic_inc(&fi->fib_clntref);
+	refcount_set(&fi->fib_clntref, 1);
 	spin_lock(&dn_fib_info_lock);
 	fi->fib_next = dn_fib_info_list;
 	fi->fib_prev = NULL;
@@ -425,7 +425,7 @@ int dn_fib_semantic_match(int type, struct dn_fib_info *fi, const struct flowidn
 		switch (type) {
 		case RTN_NAT:
 			DN_FIB_RES_RESET(*res);
-			atomic_inc(&fi->fib_clntref);
+			refcount_inc(&fi->fib_clntref);
 			return 0;
 		case RTN_UNICAST:
 		case RTN_LOCAL:
@@ -438,7 +438,7 @@ int dn_fib_semantic_match(int type, struct dn_fib_info *fi, const struct flowidn
 			}
 			if (nhsel < fi->fib_nhs) {
 				res->nh_sel = nhsel;
-				atomic_inc(&fi->fib_clntref);
+				refcount_inc(&fi->fib_clntref);
 				return 0;
 			}
 			endfor_nexthops(fi);
diff --git a/net/ipv6/calipso.c b/net/ipv6/calipso.c
index 44067521e7cd..1323b9679cf7 100644
--- a/net/ipv6/calipso.c
+++ b/net/ipv6/calipso.c
@@ -338,7 +338,7 @@ static struct calipso_doi *calipso_doi_search(u32 doi)
 	struct calipso_doi *iter;
 
 	list_for_each_entry_rcu(iter, &calipso_doi_list, list)
-		if (iter->doi == doi && atomic_read(&iter->refcount))
+		if (iter->doi == doi && refcount_read(&iter->refcount))
 			return iter;
 	return NULL;
 }
@@ -370,7 +370,7 @@ static int calipso_doi_add(struct calipso_doi *doi_def,
 	if (doi_def->doi == CALIPSO_DOI_UNKNOWN)
 		goto doi_add_return;
 
-	atomic_set(&doi_def->refcount, 1);
+	refcount_set(&doi_def->refcount, 1);
 
 	spin_lock(&calipso_doi_list_lock);
 	if (calipso_doi_search(doi_def->doi)) {
@@ -458,7 +458,7 @@ static int calipso_doi_remove(u32 doi, struct netlbl_audit *audit_info)
 		ret_val = -ENOENT;
 		goto doi_remove_return;
 	}
-	if (!atomic_dec_and_test(&doi_def->refcount)) {
+	if (!refcount_dec_and_test(&doi_def->refcount)) {
 		spin_unlock(&calipso_doi_list_lock);
 		ret_val = -EBUSY;
 		goto doi_remove_return;
@@ -499,7 +499,7 @@ static struct calipso_doi *calipso_doi_getdef(u32 doi)
 	doi_def = calipso_doi_search(doi);
 	if (!doi_def)
 		goto doi_getdef_return;
-	if (!atomic_inc_not_zero(&doi_def->refcount))
+	if (!refcount_inc_not_zero(&doi_def->refcount))
 		doi_def = NULL;
 
 doi_getdef_return:
@@ -520,7 +520,7 @@ static void calipso_doi_putdef(struct calipso_doi *doi_def)
 	if (!doi_def)
 		return;
 
-	if (!atomic_dec_and_test(&doi_def->refcount))
+	if (!refcount_dec_and_test(&doi_def->refcount))
 		return;
 	spin_lock(&calipso_doi_list_lock);
 	list_del_rcu(&doi_def->list);
@@ -553,7 +553,7 @@ static int calipso_doi_walk(u32 *skip_cnt,
 
 	rcu_read_lock();
 	list_for_each_entry_rcu(iter_doi, &calipso_doi_list, list)
-		if (atomic_read(&iter_doi->refcount) > 0) {
+		if (refcount_read(&iter_doi->refcount) > 0) {
 			if (doi_cnt++ < *skip_cnt)
 				continue;
 			ret_val = callback(iter_doi, cb_arg);
diff --git a/net/ipx/af_ipx.c b/net/ipx/af_ipx.c
index fa31ef29e3fa..ac598ec90589 100644
--- a/net/ipx/af_ipx.c
+++ b/net/ipx/af_ipx.c
@@ -308,7 +308,7 @@ void ipxitf_down(struct ipx_interface *intrfc)
 
 static void __ipxitf_put(struct ipx_interface *intrfc)
 {
-	if (atomic_dec_and_test(&intrfc->refcnt))
+	if (refcount_dec_and_test(&intrfc->refcnt))
 		__ipxitf_down(intrfc);
 }
 
@@ -876,7 +876,7 @@ static struct ipx_interface *ipxitf_alloc(struct net_device *dev, __be32 netnum,
 		intrfc->if_ipx_offset 	= ipx_offset;
 		intrfc->if_sknum 	= IPX_MIN_EPHEMERAL_SOCKET;
 		INIT_HLIST_HEAD(&intrfc->if_sklist);
-		atomic_set(&intrfc->refcnt, 1);
+		refcount_set(&intrfc->refcnt, 1);
 		spin_lock_init(&intrfc->if_sklist_lock);
 	}
 
@@ -1105,7 +1105,7 @@ static struct ipx_interface *ipxitf_auto_create(struct net_device *dev,
 		memcpy((char *)&(intrfc->if_node[IPX_NODE_LEN-dev->addr_len]),
 			dev->dev_addr, dev->addr_len);
 		spin_lock_init(&intrfc->if_sklist_lock);
-		atomic_set(&intrfc->refcnt, 1);
+		refcount_set(&intrfc->refcnt, 1);
 		ipxitf_insert(intrfc);
 		dev_hold(dev);
 	}
diff --git a/net/ipx/ipx_proc.c b/net/ipx/ipx_proc.c
index c1d247ebe916..7d75e4c5c75d 100644
--- a/net/ipx/ipx_proc.c
+++ b/net/ipx/ipx_proc.c
@@ -53,7 +53,7 @@ static int ipx_seq_interface_show(struct seq_file *seq, void *v)
 	seq_printf(seq, "%-11s", ipx_device_name(i));
 	seq_printf(seq, "%-9s", ipx_frame_name(i->if_dlink_type));
 #ifdef IPX_REFCNT_DEBUG
-	seq_printf(seq, "%6d", atomic_read(&i->refcnt));
+	seq_printf(seq, "%6d", refcount_read(&i->refcnt));
 #endif
 	seq_puts(seq, "\n");
 out:
diff --git a/net/ipx/ipx_route.c b/net/ipx/ipx_route.c
index 3e2a32a9f3bd..b5d91447f3dc 100644
--- a/net/ipx/ipx_route.c
+++ b/net/ipx/ipx_route.c
@@ -59,7 +59,7 @@ int ipxrtr_add_route(__be32 network, struct ipx_interface *intrfc,
 		if (!rt)
 			goto out;
 
-		atomic_set(&rt->refcnt, 1);
+		refcount_set(&rt->refcnt, 1);
 		ipxrtr_hold(rt);
 		write_lock_bh(&ipx_routes_lock);
 		list_add(&rt->node, &ipx_routes);
diff --git a/net/key/af_key.c b/net/key/af_key.c
index edcf1d0f82c8..ca9d3ae665e7 100644
--- a/net/key/af_key.c
+++ b/net/key/af_key.c
@@ -2177,7 +2177,7 @@ static int pfkey_xfrm_policy2msg(struct sk_buff *skb, const struct xfrm_policy *
 	}
 
 	hdr->sadb_msg_len = size / sizeof(uint64_t);
-	hdr->sadb_msg_reserved = atomic_read(&xp->refcnt);
+	hdr->sadb_msg_reserved = refcount_read(&xp->refcnt);
 
 	return 0;
 }
diff --git a/net/l2tp/l2tp_core.c b/net/l2tp/l2tp_core.c
index fa0342574b89..b0c2d4ae781d 100644
--- a/net/l2tp/l2tp_core.c
+++ b/net/l2tp/l2tp_core.c
@@ -132,12 +132,12 @@ static inline struct l2tp_net *l2tp_pernet(const struct net *net)
  */
 static inline void l2tp_tunnel_inc_refcount_1(struct l2tp_tunnel *tunnel)
 {
-	atomic_inc(&tunnel->ref_count);
+	refcount_inc(&tunnel->ref_count);
 }
 
 static inline void l2tp_tunnel_dec_refcount_1(struct l2tp_tunnel *tunnel)
 {
-	if (atomic_dec_and_test(&tunnel->ref_count))
+	if (refcount_dec_and_test(&tunnel->ref_count))
 		l2tp_tunnel_free(tunnel);
 }
 #ifdef L2TP_REFCNT_DEBUG
@@ -145,14 +145,14 @@ static inline void l2tp_tunnel_dec_refcount_1(struct l2tp_tunnel *tunnel)
 do {									\
 	pr_debug("l2tp_tunnel_inc_refcount: %s:%d %s: cnt=%d\n",	\
 		 __func__, __LINE__, (_t)->name,			\
-		 atomic_read(&_t->ref_count));				\
+		 refcount_read(&_t->ref_count));			\
 	l2tp_tunnel_inc_refcount_1(_t);					\
 } while (0)
 #define l2tp_tunnel_dec_refcount(_t)					\
 do {									\
 	pr_debug("l2tp_tunnel_dec_refcount: %s:%d %s: cnt=%d\n",	\
 		 __func__, __LINE__, (_t)->name,			\
-		 atomic_read(&_t->ref_count));				\
+		 refcount_read(&_t->ref_count));			\
 	l2tp_tunnel_dec_refcount_1(_t);					\
 } while (0)
 #else
@@ -1353,7 +1353,7 @@ static void l2tp_udp_encap_destroy(struct sock *sk)
  */
 static void l2tp_tunnel_free(struct l2tp_tunnel *tunnel)
 {
-	BUG_ON(atomic_read(&tunnel->ref_count) != 0);
+	BUG_ON(refcount_read(&tunnel->ref_count) != 0);
 	BUG_ON(tunnel->sock != NULL);
 	l2tp_info(tunnel, L2TP_MSG_CONTROL, "%s: free...\n", tunnel->name);
 	kfree_rcu(tunnel, rcu);
@@ -1667,7 +1667,7 @@ int l2tp_tunnel_create(struct net *net, int fd, int version, u32 tunnel_id, u32
 	/* Bump the reference count. The tunnel context is deleted
 	 * only when this drops to zero. Must be done before list insertion
 	 */
-	l2tp_tunnel_inc_refcount(tunnel);
+	refcount_set(&tunnel->ref_count, 1);
 	spin_lock_bh(&pn->l2tp_tunnel_list_lock);
 	list_add_rcu(&tunnel->list, &pn->l2tp_tunnel_list);
 	spin_unlock_bh(&pn->l2tp_tunnel_list_lock);
@@ -1706,7 +1706,7 @@ void l2tp_session_free(struct l2tp_session *session)
 {
 	struct l2tp_tunnel *tunnel = session->tunnel;
 
-	BUG_ON(atomic_read(&session->ref_count) != 0);
+	BUG_ON(refcount_read(&session->ref_count) != 0);
 
 	if (tunnel) {
 		BUG_ON(tunnel->magic != L2TP_TUNNEL_MAGIC);
@@ -1854,7 +1854,7 @@ struct l2tp_session *l2tp_session_create(int priv_size, struct l2tp_tunnel *tunn
 		/* Bump the reference count. The session context is deleted
 		 * only when this drops to zero.
 		 */
-		l2tp_session_inc_refcount(session);
+		refcount_set(&session->ref_count, 1);
 		l2tp_tunnel_inc_refcount(tunnel);
 
 		/* Ensure tunnel socket isn't deleted */
diff --git a/net/l2tp/l2tp_core.h b/net/l2tp/l2tp_core.h
index eec5ad2ebb93..cdb6e3327f74 100644
--- a/net/l2tp/l2tp_core.h
+++ b/net/l2tp/l2tp_core.h
@@ -7,6 +7,7 @@
  * it under the terms of the GNU General Public License version 2 as
  * published by the Free Software Foundation.
  */
+#include <linux/refcount.h>
 
 #ifndef _L2TP_CORE_H_
 #define _L2TP_CORE_H_
@@ -98,7 +99,7 @@ struct l2tp_session {
 	int			nr_oos_count;	/* For OOS recovery */
 	int			nr_oos_count_max;
 	struct hlist_node	hlist;		/* Hash list node */
-	atomic_t		ref_count;
+	refcount_t		ref_count;
 
 	char			name[32];	/* for logging */
 	char			ifname[IFNAMSIZ];
@@ -177,7 +178,7 @@ struct l2tp_tunnel {
 	struct list_head	list;		/* Keep a list of all tunnels */
 	struct net		*l2tp_net;	/* the net we belong to */
 
-	atomic_t		ref_count;
+	refcount_t		ref_count;
 #ifdef CONFIG_DEBUG_FS
 	void (*show)(struct seq_file *m, void *arg);
 #endif
@@ -273,12 +274,12 @@ int l2tp_ioctl(struct sock *sk, int cmd, unsigned long arg);
  */
 static inline void l2tp_session_inc_refcount_1(struct l2tp_session *session)
 {
-	atomic_inc(&session->ref_count);
+	refcount_inc(&session->ref_count);
 }
 
 static inline void l2tp_session_dec_refcount_1(struct l2tp_session *session)
 {
-	if (atomic_dec_and_test(&session->ref_count))
+	if (refcount_dec_and_test(&session->ref_count))
 		l2tp_session_free(session);
 }
 
@@ -287,14 +288,14 @@ static inline void l2tp_session_dec_refcount_1(struct l2tp_session *session)
 do {									\
 	pr_debug("l2tp_session_inc_refcount: %s:%d %s: cnt=%d\n",	\
 		 __func__, __LINE__, (_s)->name,			\
-		 atomic_read(&_s->ref_count));				\
+		 refcount_read(&_s->ref_count));			\
 	l2tp_session_inc_refcount_1(_s);				\
 } while (0)
 #define l2tp_session_dec_refcount(_s)					\
 do {									\
 	pr_debug("l2tp_session_dec_refcount: %s:%d %s: cnt=%d\n",	\
 		 __func__, __LINE__, (_s)->name,			\
-		 atomic_read(&_s->ref_count));				\
+		 refcount_read(&_s->ref_count));			\
 	l2tp_session_dec_refcount_1(_s);				\
 } while (0)
 #else
diff --git a/net/l2tp/l2tp_debugfs.c b/net/l2tp/l2tp_debugfs.c
index 98a005d0d04a..53bae54c4d6e 100644
--- a/net/l2tp/l2tp_debugfs.c
+++ b/net/l2tp/l2tp_debugfs.c
@@ -145,7 +145,7 @@ static void l2tp_dfs_seq_tunnel_show(struct seq_file *m, void *v)
 		   "");
 	seq_printf(m, " %d sessions, refcnt %d/%d\n", session_count,
 		   tunnel->sock ? refcount_read(&tunnel->sock->sk_refcnt) : 0,
-		   atomic_read(&tunnel->ref_count));
+		   refcount_read(&tunnel->ref_count));
 	seq_printf(m, " %08x rx %ld/%ld/%ld rx %ld/%ld/%ld\n",
 		   tunnel->debug,
 		   atomic_long_read(&tunnel->stats.tx_packets),
@@ -170,7 +170,7 @@ static void l2tp_dfs_seq_session_show(struct seq_file *m, void *v)
 		   "");
 	if (session->send_seq || session->recv_seq)
 		seq_printf(m, "   nr %hu, ns %hu\n", session->nr, session->ns);
-	seq_printf(m, "   refcnt %d\n", atomic_read(&session->ref_count));
+	seq_printf(m, "   refcnt %d\n", refcount_read(&session->ref_count));
 	seq_printf(m, "   config %d/%d/%c/%c/%s/%s %08x %u\n",
 		   session->mtu, session->mru,
 		   session->recv_seq ? 'R' : '-',
diff --git a/net/l2tp/l2tp_ppp.c b/net/l2tp/l2tp_ppp.c
index 32ea0f3d868c..f0edb7209079 100644
--- a/net/l2tp/l2tp_ppp.c
+++ b/net/l2tp/l2tp_ppp.c
@@ -1616,7 +1616,7 @@ static void pppol2tp_seq_tunnel_show(struct seq_file *m, void *v)
 	seq_printf(m, "\nTUNNEL '%s', %c %d\n",
 		   tunnel->name,
 		   (tunnel == tunnel->sock->sk_user_data) ? 'Y' : 'N',
-		   atomic_read(&tunnel->ref_count) - 1);
+		   refcount_read(&tunnel->ref_count) - 1);
 	seq_printf(m, " %08x %ld/%ld/%ld %ld/%ld/%ld\n",
 		   tunnel->debug,
 		   atomic_long_read(&tunnel->stats.tx_packets),
diff --git a/net/lapb/lapb_iface.c b/net/lapb/lapb_iface.c
index b50b64ac8815..e15314e3b464 100644
--- a/net/lapb/lapb_iface.c
+++ b/net/lapb/lapb_iface.c
@@ -54,12 +54,12 @@ static void lapb_free_cb(struct lapb_cb *lapb)
 
 static __inline__ void lapb_hold(struct lapb_cb *lapb)
 {
-	atomic_inc(&lapb->refcnt);
+	refcount_inc(&lapb->refcnt);
 }
 
 static __inline__ void lapb_put(struct lapb_cb *lapb)
 {
-	if (atomic_dec_and_test(&lapb->refcnt))
+	if (refcount_dec_and_test(&lapb->refcnt))
 		lapb_free_cb(lapb);
 }
 
@@ -136,7 +136,7 @@ static struct lapb_cb *lapb_create_cb(void)
 	lapb->mode    = LAPB_DEFAULT_MODE;
 	lapb->window  = LAPB_DEFAULT_WINDOW;
 	lapb->state   = LAPB_STATE_0;
-	atomic_set(&lapb->refcnt, 1);
+	refcount_set(&lapb->refcnt, 1);
 out:
 	return lapb;
 }
diff --git a/net/llc/llc_core.c b/net/llc/llc_core.c
index 842851cef698..89041260784c 100644
--- a/net/llc/llc_core.c
+++ b/net/llc/llc_core.c
@@ -41,7 +41,7 @@ static struct llc_sap *llc_sap_alloc(void)
 		spin_lock_init(&sap->sk_lock);
 		for (i = 0; i < LLC_SK_LADDR_HASH_ENTRIES; i++)
 			INIT_HLIST_NULLS_HEAD(&sap->sk_laddr_hash[i], i);
-		atomic_set(&sap->refcnt, 1);
+		refcount_set(&sap->refcnt, 1);
 	}
 	return sap;
 }
diff --git a/net/netrom/nr_route.c b/net/netrom/nr_route.c
index d72a4f1558f2..0c59354e280e 100644
--- a/net/netrom/nr_route.c
+++ b/net/netrom/nr_route.c
@@ -149,7 +149,7 @@ static int __must_check nr_add_node(ax25_address *nr, const char *mnemonic,
 		nr_neigh->count    = 0;
 		nr_neigh->number   = nr_neigh_no++;
 		nr_neigh->failed   = 0;
-		atomic_set(&nr_neigh->refcount, 1);
+		refcount_set(&nr_neigh->refcount, 1);
 
 		if (ax25_digi != NULL && ax25_digi->ndigi > 0) {
 			nr_neigh->digipeat = kmemdup(ax25_digi,
@@ -184,7 +184,7 @@ static int __must_check nr_add_node(ax25_address *nr, const char *mnemonic,
 
 		nr_node->which = 0;
 		nr_node->count = 1;
-		atomic_set(&nr_node->refcount, 1);
+		refcount_set(&nr_node->refcount, 1);
 		spin_lock_init(&nr_node->node_lock);
 
 		nr_node->routes[0].quality   = quality;
@@ -431,7 +431,7 @@ static int __must_check nr_add_neigh(ax25_address *callsign,
 	nr_neigh->count    = 0;
 	nr_neigh->number   = nr_neigh_no++;
 	nr_neigh->failed   = 0;
-	atomic_set(&nr_neigh->refcount, 1);
+	refcount_set(&nr_neigh->refcount, 1);
 
 	if (ax25_digi != NULL && ax25_digi->ndigi > 0) {
 		nr_neigh->digipeat = kmemdup(ax25_digi, sizeof(*ax25_digi),
diff --git a/net/rds/ib.c b/net/rds/ib.c
index 7a64c8db81ab..a0954ace3774 100644
--- a/net/rds/ib.c
+++ b/net/rds/ib.c
@@ -118,8 +118,8 @@ static void rds_ib_dev_free(struct work_struct *work)
 
 void rds_ib_dev_put(struct rds_ib_device *rds_ibdev)
 {
-	BUG_ON(atomic_read(&rds_ibdev->refcount) <= 0);
-	if (atomic_dec_and_test(&rds_ibdev->refcount))
+	BUG_ON(refcount_read(&rds_ibdev->refcount) == 0);
+	if (refcount_dec_and_test(&rds_ibdev->refcount))
 		queue_work(rds_wq, &rds_ibdev->free_work);
 }
 
@@ -137,7 +137,7 @@ static void rds_ib_add_one(struct ib_device *device)
 		return;
 
 	spin_lock_init(&rds_ibdev->spinlock);
-	atomic_set(&rds_ibdev->refcount, 1);
+	refcount_set(&rds_ibdev->refcount, 1);
 	INIT_WORK(&rds_ibdev->free_work, rds_ib_dev_free);
 
 	rds_ibdev->max_wrs = device->attrs.max_qp_wr;
@@ -205,10 +205,10 @@ static void rds_ib_add_one(struct ib_device *device)
 	down_write(&rds_ib_devices_lock);
 	list_add_tail_rcu(&rds_ibdev->list, &rds_ib_devices);
 	up_write(&rds_ib_devices_lock);
-	atomic_inc(&rds_ibdev->refcount);
+	refcount_inc(&rds_ibdev->refcount);
 
 	ib_set_client_data(device, &rds_ib_client, rds_ibdev);
-	atomic_inc(&rds_ibdev->refcount);
+	refcount_inc(&rds_ibdev->refcount);
 
 	rds_ib_nodev_connect();
 
@@ -239,7 +239,7 @@ struct rds_ib_device *rds_ib_get_client_data(struct ib_device *device)
 	rcu_read_lock();
 	rds_ibdev = ib_get_client_data(device, &rds_ib_client);
 	if (rds_ibdev)
-		atomic_inc(&rds_ibdev->refcount);
+		refcount_inc(&rds_ibdev->refcount);
 	rcu_read_unlock();
 	return rds_ibdev;
 }
diff --git a/net/rds/ib.h b/net/rds/ib.h
index ec550626e221..bf4822407567 100644
--- a/net/rds/ib.h
+++ b/net/rds/ib.h
@@ -230,7 +230,7 @@ struct rds_ib_device {
 	unsigned int		max_initiator_depth;
 	unsigned int		max_responder_resources;
 	spinlock_t		spinlock;	/* protect the above */
-	atomic_t		refcount;
+	refcount_t		refcount;
 	struct work_struct	free_work;
 	int			*vector_load;
 };
diff --git a/net/rds/ib_rdma.c b/net/rds/ib_rdma.c
index 977f69886c00..9a3c54e659e9 100644
--- a/net/rds/ib_rdma.c
+++ b/net/rds/ib_rdma.c
@@ -52,7 +52,7 @@ static struct rds_ib_device *rds_ib_get_device(__be32 ipaddr)
 	list_for_each_entry_rcu(rds_ibdev, &rds_ib_devices, list) {
 		list_for_each_entry_rcu(i_ipaddr, &rds_ibdev->ipaddr_list, list) {
 			if (i_ipaddr->ipaddr == ipaddr) {
-				atomic_inc(&rds_ibdev->refcount);
+				refcount_inc(&rds_ibdev->refcount);
 				rcu_read_unlock();
 				return rds_ibdev;
 			}
@@ -134,7 +134,7 @@ void rds_ib_add_conn(struct rds_ib_device *rds_ibdev, struct rds_connection *con
 	spin_unlock_irq(&ib_nodev_conns_lock);
 
 	ic->rds_ibdev = rds_ibdev;
-	atomic_inc(&rds_ibdev->refcount);
+	refcount_inc(&rds_ibdev->refcount);
 }
 
 void rds_ib_remove_conn(struct rds_ib_device *rds_ibdev, struct rds_connection *conn)
diff --git a/net/rds/message.c b/net/rds/message.c
index 49bfb512d808..4318cc9b78f7 100644
--- a/net/rds/message.c
+++ b/net/rds/message.c
@@ -48,8 +48,8 @@ static unsigned int	rds_exthdr_size[__RDS_EXTHDR_MAX] = {
 
 void rds_message_addref(struct rds_message *rm)
 {
-	rdsdebug("addref rm %p ref %d\n", rm, atomic_read(&rm->m_refcount));
-	atomic_inc(&rm->m_refcount);
+	rdsdebug("addref rm %p ref %d\n", rm, refcount_read(&rm->m_refcount));
+	refcount_inc(&rm->m_refcount);
 }
 EXPORT_SYMBOL_GPL(rds_message_addref);
 
@@ -83,9 +83,9 @@ static void rds_message_purge(struct rds_message *rm)
 
 void rds_message_put(struct rds_message *rm)
 {
-	rdsdebug("put rm %p ref %d\n", rm, atomic_read(&rm->m_refcount));
-	WARN(!atomic_read(&rm->m_refcount), "danger refcount zero on %p\n", rm);
-	if (atomic_dec_and_test(&rm->m_refcount)) {
+	rdsdebug("put rm %p ref %d\n", rm, refcount_read(&rm->m_refcount));
+	WARN(!refcount_read(&rm->m_refcount), "danger refcount zero on %p\n", rm);
+	if (refcount_dec_and_test(&rm->m_refcount)) {
 		BUG_ON(!list_empty(&rm->m_sock_item));
 		BUG_ON(!list_empty(&rm->m_conn_item));
 		rds_message_purge(rm);
@@ -206,7 +206,7 @@ struct rds_message *rds_message_alloc(unsigned int extra_len, gfp_t gfp)
 	rm->m_used_sgs = 0;
 	rm->m_total_sgs = extra_len / sizeof(struct scatterlist);
 
-	atomic_set(&rm->m_refcount, 1);
+	refcount_set(&rm->m_refcount, 1);
 	INIT_LIST_HEAD(&rm->m_sock_item);
 	INIT_LIST_HEAD(&rm->m_conn_item);
 	spin_lock_init(&rm->m_rs_lock);
diff --git a/net/rds/rdma.c b/net/rds/rdma.c
index f06fac4886b0..8886f15abe90 100644
--- a/net/rds/rdma.c
+++ b/net/rds/rdma.c
@@ -84,7 +84,7 @@ static struct rds_mr *rds_mr_tree_walk(struct rb_root *root, u64 key,
 	if (insert) {
 		rb_link_node(&insert->r_rb_node, parent, p);
 		rb_insert_color(&insert->r_rb_node, root);
-		atomic_inc(&insert->r_refcount);
+		refcount_inc(&insert->r_refcount);
 	}
 	return NULL;
 }
@@ -99,7 +99,7 @@ static void rds_destroy_mr(struct rds_mr *mr)
 	unsigned long flags;
 
 	rdsdebug("RDS: destroy mr key is %x refcnt %u\n",
-			mr->r_key, atomic_read(&mr->r_refcount));
+			mr->r_key, refcount_read(&mr->r_refcount));
 
 	if (test_and_set_bit(RDS_MR_DEAD, &mr->r_state))
 		return;
@@ -223,7 +223,7 @@ static int __rds_rdma_map(struct rds_sock *rs, struct rds_get_mr_args *args,
 		goto out;
 	}
 
-	atomic_set(&mr->r_refcount, 1);
+	refcount_set(&mr->r_refcount, 1);
 	RB_CLEAR_NODE(&mr->r_rb_node);
 	mr->r_trans = rs->rs_transport;
 	mr->r_sock = rs;
@@ -307,7 +307,7 @@ static int __rds_rdma_map(struct rds_sock *rs, struct rds_get_mr_args *args,
 
 	rdsdebug("RDS: get_mr key is %x\n", mr->r_key);
 	if (mr_ret) {
-		atomic_inc(&mr->r_refcount);
+		refcount_inc(&mr->r_refcount);
 		*mr_ret = mr;
 	}
 
@@ -756,7 +756,7 @@ int rds_cmsg_rdma_dest(struct rds_sock *rs, struct rds_message *rm,
 	if (!mr)
 		err = -EINVAL;	/* invalid r_key */
 	else
-		atomic_inc(&mr->r_refcount);
+		refcount_inc(&mr->r_refcount);
 	spin_unlock_irqrestore(&rs->rs_rdma_lock, flags);
 
 	if (mr) {
diff --git a/net/rds/rds.h b/net/rds/rds.h
index 4a25db7075b1..516bcc89b46f 100644
--- a/net/rds/rds.h
+++ b/net/rds/rds.h
@@ -8,6 +8,7 @@
 #include <linux/mutex.h>
 #include <linux/rds.h>
 #include <linux/rhashtable.h>
+#include <linux/refcount.h>
 
 #include "info.h"
 
@@ -261,7 +262,7 @@ struct rds_ext_header_rdma_dest {
 #define	RDS_MSG_RX_CMSG		3
 
 struct rds_incoming {
-	atomic_t		i_refcount;
+	refcount_t		i_refcount;
 	struct list_head	i_item;
 	struct rds_connection	*i_conn;
 	struct rds_conn_path	*i_conn_path;
@@ -276,7 +277,7 @@ struct rds_incoming {
 
 struct rds_mr {
 	struct rb_node		r_rb_node;
-	atomic_t		r_refcount;
+	refcount_t		r_refcount;
 	u32			r_key;
 
 	/* A copy of the creation flags */
@@ -355,7 +356,7 @@ static inline u32 rds_rdma_cookie_offset(rds_rdma_cookie_t cookie)
 #define RDS_MSG_FLUSH		8
 
 struct rds_message {
-	atomic_t		m_refcount;
+	refcount_t		m_refcount;
 	struct list_head	m_sock_item;
 	struct list_head	m_conn_item;
 	struct rds_incoming	m_inc;
@@ -856,7 +857,7 @@ int rds_cmsg_atomic(struct rds_sock *rs, struct rds_message *rm,
 void __rds_put_mr_final(struct rds_mr *mr);
 static inline void rds_mr_put(struct rds_mr *mr)
 {
-	if (atomic_dec_and_test(&mr->r_refcount))
+	if (refcount_dec_and_test(&mr->r_refcount))
 		__rds_put_mr_final(mr);
 }
 
diff --git a/net/rds/recv.c b/net/rds/recv.c
index 373a6aa1d976..b25bcfe411ca 100644
--- a/net/rds/recv.c
+++ b/net/rds/recv.c
@@ -45,7 +45,7 @@ void rds_inc_init(struct rds_incoming *inc, struct rds_connection *conn,
 {
 	int i;
 
-	atomic_set(&inc->i_refcount, 1);
+	refcount_set(&inc->i_refcount, 1);
 	INIT_LIST_HEAD(&inc->i_item);
 	inc->i_conn = conn;
 	inc->i_saddr = saddr;
@@ -61,7 +61,7 @@ EXPORT_SYMBOL_GPL(rds_inc_init);
 void rds_inc_path_init(struct rds_incoming *inc, struct rds_conn_path *cp,
 		       __be32 saddr)
 {
-	atomic_set(&inc->i_refcount, 1);
+	refcount_set(&inc->i_refcount, 1);
 	INIT_LIST_HEAD(&inc->i_item);
 	inc->i_conn = cp->cp_conn;
 	inc->i_conn_path = cp;
@@ -74,14 +74,14 @@ EXPORT_SYMBOL_GPL(rds_inc_path_init);
 
 static void rds_inc_addref(struct rds_incoming *inc)
 {
-	rdsdebug("addref inc %p ref %d\n", inc, atomic_read(&inc->i_refcount));
-	atomic_inc(&inc->i_refcount);
+	rdsdebug("addref inc %p ref %d\n", inc, refcount_read(&inc->i_refcount));
+	refcount_inc(&inc->i_refcount);
 }
 
 void rds_inc_put(struct rds_incoming *inc)
 {
-	rdsdebug("put inc %p ref %d\n", inc, atomic_read(&inc->i_refcount));
-	if (atomic_dec_and_test(&inc->i_refcount)) {
+	rdsdebug("put inc %p ref %d\n", inc, refcount_read(&inc->i_refcount));
+	if (refcount_dec_and_test(&inc->i_refcount)) {
 		BUG_ON(!list_empty(&inc->i_item));
 
 		inc->i_conn->c_trans->inc_free(inc);
diff --git a/net/sched/sch_api.c b/net/sched/sch_api.c
index 43b94c7b69bd..bd24a550e0f9 100644
--- a/net/sched/sch_api.c
+++ b/net/sched/sch_api.c
@@ -839,7 +839,7 @@ static int qdisc_graft(struct net_device *dev, struct Qdisc *parent,
 
 			old = dev_graft_qdisc(dev_queue, new);
 			if (new && i > 0)
-				atomic_inc(&new->refcnt);
+				refcount_inc(&new->refcnt);
 
 			if (!ingress)
 				qdisc_destroy(old);
@@ -850,7 +850,7 @@ static int qdisc_graft(struct net_device *dev, struct Qdisc *parent,
 			notify_and_destroy(net, skb, n, classid,
 					   dev->qdisc, new);
 			if (new && !new->ops->attach)
-				atomic_inc(&new->refcnt);
+				refcount_inc(&new->refcnt);
 			dev->qdisc = new ? : &noop_qdisc;
 
 			if (new && new->ops->attach)
@@ -1259,7 +1259,7 @@ static int tc_modify_qdisc(struct sk_buff *skb, struct nlmsghdr *n,
 				if (q == p ||
 				    (p && check_loop(q, p, 0)))
 					return -ELOOP;
-				atomic_inc(&q->refcnt);
+				refcount_inc(&q->refcnt);
 				goto graft;
 			} else {
 				if (!q)
@@ -1374,7 +1374,7 @@ static int tc_fill_qdisc(struct sk_buff *skb, struct Qdisc *q, u32 clid,
 	tcm->tcm_ifindex = qdisc_dev(q)->ifindex;
 	tcm->tcm_parent = clid;
 	tcm->tcm_handle = q->handle;
-	tcm->tcm_info = atomic_read(&q->refcnt);
+	tcm->tcm_info = refcount_read(&q->refcnt);
 	if (nla_put_string(skb, TCA_KIND, q->ops->id))
 		goto nla_put_failure;
 	if (q->ops->dump && q->ops->dump(q, skb) < 0)
diff --git a/net/sched/sch_generic.c b/net/sched/sch_generic.c
index 52a2c55f6d9e..57ba406f1437 100644
--- a/net/sched/sch_generic.c
+++ b/net/sched/sch_generic.c
@@ -633,7 +633,7 @@ struct Qdisc *qdisc_alloc(struct netdev_queue *dev_queue,
 	sch->dequeue = ops->dequeue;
 	sch->dev_queue = dev_queue;
 	dev_hold(dev);
-	atomic_set(&sch->refcnt, 1);
+	refcount_set(&sch->refcnt, 1);
 
 	return sch;
 errout:
@@ -701,7 +701,7 @@ void qdisc_destroy(struct Qdisc *qdisc)
 	const struct Qdisc_ops  *ops = qdisc->ops;
 
 	if (qdisc->flags & TCQ_F_BUILTIN ||
-	    !atomic_dec_and_test(&qdisc->refcnt))
+	    !refcount_dec_and_test(&qdisc->refcnt))
 		return;
 
 #ifdef CONFIG_NET_SCHED
@@ -739,7 +739,7 @@ struct Qdisc *dev_graft_qdisc(struct netdev_queue *dev_queue,
 	spin_lock_bh(root_lock);
 
 	/* Prune old scheduler */
-	if (oqdisc && atomic_read(&oqdisc->refcnt) <= 1)
+	if (oqdisc && refcount_read(&oqdisc->refcnt) <= 1)
 		qdisc_reset(oqdisc);
 
 	/* ... and graft new one */
@@ -785,7 +785,7 @@ static void attach_default_qdiscs(struct net_device *dev)
 	    dev->priv_flags & IFF_NO_QUEUE) {
 		netdev_for_each_tx_queue(dev, attach_one_default_qdisc, NULL);
 		dev->qdisc = txq->qdisc_sleeping;
-		atomic_inc(&dev->qdisc->refcnt);
+		refcount_inc(&dev->qdisc->refcnt);
 	} else {
 		qdisc = qdisc_create_dflt(txq, &mq_qdisc_ops, TC_H_ROOT);
 		if (qdisc) {
diff --git a/net/sctp/associola.c b/net/sctp/associola.c
index fa4f530ab7e1..40ec83679d6e 100644
--- a/net/sctp/associola.c
+++ b/net/sctp/associola.c
@@ -88,7 +88,7 @@ static struct sctp_association *sctp_association_init(struct sctp_association *a
 	asoc->base.type = SCTP_EP_TYPE_ASSOCIATION;
 
 	/* Initialize the object handling fields.  */
-	atomic_set(&asoc->base.refcnt, 1);
+	refcount_set(&asoc->base.refcnt, 1);
 
 	/* Initialize the bind addr area.  */
 	sctp_bind_addr_init(&asoc->base.bind_addr, ep->base.bind_addr.port);
@@ -873,7 +873,7 @@ void sctp_assoc_control_transport(struct sctp_association *asoc,
 /* Hold a reference to an association. */
 void sctp_association_hold(struct sctp_association *asoc)
 {
-	atomic_inc(&asoc->base.refcnt);
+	refcount_inc(&asoc->base.refcnt);
 }
 
 /* Release a reference to an association and cleanup
@@ -881,7 +881,7 @@ void sctp_association_hold(struct sctp_association *asoc)
  */
 void sctp_association_put(struct sctp_association *asoc)
 {
-	if (atomic_dec_and_test(&asoc->base.refcnt))
+	if (refcount_dec_and_test(&asoc->base.refcnt))
 		sctp_association_destroy(asoc);
 }
 
diff --git a/net/sctp/auth.c b/net/sctp/auth.c
index 8ffa5985cd6e..e001b01b0e68 100644
--- a/net/sctp/auth.c
+++ b/net/sctp/auth.c
@@ -63,7 +63,7 @@ void sctp_auth_key_put(struct sctp_auth_bytes *key)
 	if (!key)
 		return;
 
-	if (atomic_dec_and_test(&key->refcnt)) {
+	if (refcount_dec_and_test(&key->refcnt)) {
 		kzfree(key);
 		SCTP_DBG_OBJCNT_DEC(keys);
 	}
@@ -84,7 +84,7 @@ static struct sctp_auth_bytes *sctp_auth_create_key(__u32 key_len, gfp_t gfp)
 		return NULL;
 
 	key->len = key_len;
-	atomic_set(&key->refcnt, 1);
+	refcount_set(&key->refcnt, 1);
 	SCTP_DBG_OBJCNT_INC(keys);
 
 	return key;
diff --git a/net/sctp/chunk.c b/net/sctp/chunk.c
index 81466f6442e8..1323d41e68b8 100644
--- a/net/sctp/chunk.c
+++ b/net/sctp/chunk.c
@@ -49,7 +49,7 @@
 /* Initialize datamsg from memory. */
 static void sctp_datamsg_init(struct sctp_datamsg *msg)
 {
-	atomic_set(&msg->refcnt, 1);
+	refcount_set(&msg->refcnt, 1);
 	msg->send_failed = 0;
 	msg->send_error = 0;
 	msg->can_delay = 1;
@@ -136,13 +136,13 @@ static void sctp_datamsg_destroy(struct sctp_datamsg *msg)
 /* Hold a reference. */
 static void sctp_datamsg_hold(struct sctp_datamsg *msg)
 {
-	atomic_inc(&msg->refcnt);
+	refcount_inc(&msg->refcnt);
 }
 
 /* Release a reference. */
 void sctp_datamsg_put(struct sctp_datamsg *msg)
 {
-	if (atomic_dec_and_test(&msg->refcnt))
+	if (refcount_dec_and_test(&msg->refcnt))
 		sctp_datamsg_destroy(msg);
 }
 
diff --git a/net/sctp/endpointola.c b/net/sctp/endpointola.c
index efbc31877804..0e86f988f836 100644
--- a/net/sctp/endpointola.c
+++ b/net/sctp/endpointola.c
@@ -114,7 +114,7 @@ static struct sctp_endpoint *sctp_endpoint_init(struct sctp_endpoint *ep,
 	ep->base.type = SCTP_EP_TYPE_SOCKET;
 
 	/* Initialize the basic object fields. */
-	atomic_set(&ep->base.refcnt, 1);
+	refcount_set(&ep->base.refcnt, 1);
 	ep->base.dead = false;
 
 	/* Create an input queue.  */
@@ -285,7 +285,7 @@ static void sctp_endpoint_destroy(struct sctp_endpoint *ep)
 /* Hold a reference to an endpoint. */
 void sctp_endpoint_hold(struct sctp_endpoint *ep)
 {
-	atomic_inc(&ep->base.refcnt);
+	refcount_inc(&ep->base.refcnt);
 }
 
 /* Release a reference to an endpoint and clean up if there are
@@ -293,7 +293,7 @@ void sctp_endpoint_hold(struct sctp_endpoint *ep)
  */
 void sctp_endpoint_put(struct sctp_endpoint *ep)
 {
-	if (atomic_dec_and_test(&ep->base.refcnt))
+	if (refcount_dec_and_test(&ep->base.refcnt))
 		sctp_endpoint_destroy(ep);
 }
 
diff --git a/net/sctp/sm_make_chunk.c b/net/sctp/sm_make_chunk.c
index 3af4dd024ec0..4e16b02ed832 100644
--- a/net/sctp/sm_make_chunk.c
+++ b/net/sctp/sm_make_chunk.c
@@ -1345,7 +1345,7 @@ struct sctp_chunk *sctp_chunkify(struct sk_buff *skb,
 	INIT_LIST_HEAD(&retval->transmitted_list);
 	INIT_LIST_HEAD(&retval->frag_list);
 	SCTP_DBG_OBJCNT_INC(chunk);
-	atomic_set(&retval->refcnt, 1);
+	refcount_set(&retval->refcnt, 1);
 
 nodata:
 	return retval;
@@ -1458,13 +1458,13 @@ void sctp_chunk_free(struct sctp_chunk *chunk)
 /* Grab a reference to the chunk. */
 void sctp_chunk_hold(struct sctp_chunk *ch)
 {
-	atomic_inc(&ch->refcnt);
+	refcount_inc(&ch->refcnt);
 }
 
 /* Release a reference to the chunk. */
 void sctp_chunk_put(struct sctp_chunk *ch)
 {
-	if (atomic_dec_and_test(&ch->refcnt))
+	if (refcount_dec_and_test(&ch->refcnt))
 		sctp_chunk_destroy(ch);
 }
 
diff --git a/net/sctp/transport.c b/net/sctp/transport.c
index 7cdd6bcddbc5..80a97c8501a7 100644
--- a/net/sctp/transport.c
+++ b/net/sctp/transport.c
@@ -99,7 +99,7 @@ static struct sctp_transport *sctp_transport_init(struct net *net,
 	/* Initialize the 64-bit random nonce sent with heartbeat. */
 	get_random_bytes(&peer->hb_nonce, sizeof(peer->hb_nonce));
 
-	atomic_set(&peer->refcnt, 1);
+	refcount_set(&peer->refcnt, 1);
 
 	return peer;
 }
@@ -172,7 +172,7 @@ static void sctp_transport_destroy_rcu(struct rcu_head *head)
  */
 static void sctp_transport_destroy(struct sctp_transport *transport)
 {
-	if (unlikely(atomic_read(&transport->refcnt))) {
+	if (unlikely(refcount_read(&transport->refcnt))) {
 		WARN(1, "Attempt to destroy undead transport %p!\n", transport);
 		return;
 	}
@@ -311,7 +311,7 @@ void sctp_transport_route(struct sctp_transport *transport,
 /* Hold a reference to a transport.  */
 int sctp_transport_hold(struct sctp_transport *transport)
 {
-	return atomic_add_unless(&transport->refcnt, 1, 0);
+	return refcount_inc_not_zero(&transport->refcnt);
 }
 
 /* Release a reference to a transport and clean up
@@ -319,7 +319,7 @@ int sctp_transport_hold(struct sctp_transport *transport)
  */
 void sctp_transport_put(struct sctp_transport *transport)
 {
-	if (atomic_dec_and_test(&transport->refcnt))
+	if (refcount_dec_and_test(&transport->refcnt))
 		sctp_transport_destroy(transport);
 }
 
diff --git a/net/sunrpc/auth_gss/auth_gss.c b/net/sunrpc/auth_gss/auth_gss.c
index 4f16953e4954..9463af4b32e8 100644
--- a/net/sunrpc/auth_gss/auth_gss.c
+++ b/net/sunrpc/auth_gss/auth_gss.c
@@ -117,14 +117,14 @@ static const struct rpc_pipe_ops gss_upcall_ops_v1;
 static inline struct gss_cl_ctx *
 gss_get_ctx(struct gss_cl_ctx *ctx)
 {
-	atomic_inc(&ctx->count);
+	refcount_inc(&ctx->count);
 	return ctx;
 }
 
 static inline void
 gss_put_ctx(struct gss_cl_ctx *ctx)
 {
-	if (atomic_dec_and_test(&ctx->count))
+	if (refcount_dec_and_test(&ctx->count))
 		gss_free_ctx(ctx);
 }
 
@@ -200,7 +200,7 @@ gss_alloc_context(void)
 		ctx->gc_proc = RPC_GSS_PROC_DATA;
 		ctx->gc_seq = 1;	/* NetApp 6.4R1 doesn't accept seq. no. 0 */
 		spin_lock_init(&ctx->gc_seq_lock);
-		atomic_set(&ctx->count,1);
+		refcount_set(&ctx->count,1);
 	}
 	return ctx;
 }
@@ -287,7 +287,7 @@ gss_fill_context(const void *p, const void *end, struct gss_cl_ctx *ctx, struct
 #define UPCALL_BUF_LEN 128
 
 struct gss_upcall_msg {
-	atomic_t count;
+	refcount_t count;
 	kuid_t	uid;
 	struct rpc_pipe_msg msg;
 	struct list_head list;
@@ -328,7 +328,7 @@ static void
 gss_release_msg(struct gss_upcall_msg *gss_msg)
 {
 	struct net *net = gss_msg->auth->net;
-	if (!atomic_dec_and_test(&gss_msg->count))
+	if (!refcount_dec_and_test(&gss_msg->count))
 		return;
 	put_pipe_version(net);
 	BUG_ON(!list_empty(&gss_msg->list));
@@ -348,7 +348,7 @@ __gss_find_upcall(struct rpc_pipe *pipe, kuid_t uid, const struct gss_auth *auth
 			continue;
 		if (auth && pos->auth->service != auth->service)
 			continue;
-		atomic_inc(&pos->count);
+		refcount_inc(&pos->count);
 		dprintk("RPC:       %s found msg %p\n", __func__, pos);
 		return pos;
 	}
@@ -369,7 +369,7 @@ gss_add_msg(struct gss_upcall_msg *gss_msg)
 	spin_lock(&pipe->lock);
 	old = __gss_find_upcall(pipe, gss_msg->uid, gss_msg->auth);
 	if (old == NULL) {
-		atomic_inc(&gss_msg->count);
+		refcount_inc(&gss_msg->count);
 		list_add(&gss_msg->list, &pipe->in_downcall);
 	} else
 		gss_msg = old;
@@ -383,7 +383,7 @@ __gss_unhash_msg(struct gss_upcall_msg *gss_msg)
 	list_del_init(&gss_msg->list);
 	rpc_wake_up_status(&gss_msg->rpc_waitqueue, gss_msg->msg.errno);
 	wake_up_all(&gss_msg->waitqueue);
-	atomic_dec(&gss_msg->count);
+	refcount_dec(&gss_msg->count);
 }
 
 static void
@@ -506,7 +506,7 @@ gss_alloc_msg(struct gss_auth *gss_auth,
 	INIT_LIST_HEAD(&gss_msg->list);
 	rpc_init_wait_queue(&gss_msg->rpc_waitqueue, "RPCSEC_GSS upcall waitq");
 	init_waitqueue_head(&gss_msg->waitqueue);
-	atomic_set(&gss_msg->count, 1);
+	refcount_set(&gss_msg->count, 1);
 	gss_msg->uid = uid;
 	gss_msg->auth = gss_auth;
 	switch (vers) {
@@ -542,11 +542,11 @@ gss_setup_upcall(struct gss_auth *gss_auth, struct rpc_cred *cred)
 	gss_msg = gss_add_msg(gss_new);
 	if (gss_msg == gss_new) {
 		int res;
-		atomic_inc(&gss_msg->count);
+		refcount_inc(&gss_msg->count);
 		res = rpc_queue_upcall(gss_new->pipe, &gss_new->msg);
 		if (res) {
 			gss_unhash_msg(gss_new);
-			atomic_dec(&gss_msg->count);
+			refcount_dec(&gss_msg->count);
 			gss_release_msg(gss_new);
 			gss_msg = ERR_PTR(res);
 		}
@@ -595,7 +595,7 @@ gss_refresh_upcall(struct rpc_task *task)
 		task->tk_timeout = 0;
 		gss_cred->gc_upcall = gss_msg;
 		/* gss_upcall_callback will release the reference to gss_upcall_msg */
-		atomic_inc(&gss_msg->count);
+		refcount_inc(&gss_msg->count);
 		rpc_sleep_on(&gss_msg->rpc_waitqueue, task, gss_upcall_callback);
 	} else {
 		gss_handle_downcall_result(gss_cred, gss_msg);
@@ -815,7 +815,7 @@ gss_pipe_release(struct inode *inode)
 		if (!list_empty(&gss_msg->msg.list))
 			continue;
 		gss_msg->msg.errno = -EPIPE;
-		atomic_inc(&gss_msg->count);
+		refcount_inc(&gss_msg->count);
 		__gss_unhash_msg(gss_msg);
 		spin_unlock(&pipe->lock);
 		gss_release_msg(gss_msg);
@@ -834,7 +834,7 @@ gss_pipe_destroy_msg(struct rpc_pipe_msg *msg)
 	if (msg->errno < 0) {
 		dprintk("RPC:       %s releasing msg %p\n",
 			__func__, gss_msg);
-		atomic_inc(&gss_msg->count);
+		refcount_inc(&gss_msg->count);
 		gss_unhash_msg(gss_msg);
 		if (msg->errno == -ETIMEDOUT)
 			warn_gssd();
diff --git a/net/x25/x25_link.c b/net/x25/x25_link.c
index bcaa180d6a3f..e0cd04d28352 100644
--- a/net/x25/x25_link.c
+++ b/net/x25/x25_link.c
@@ -266,7 +266,7 @@ void x25_link_device_up(struct net_device *dev)
 				       X25_MASK_PACKET_SIZE |
 				       X25_MASK_WINDOW_SIZE;
 	nb->t20      = sysctl_x25_restart_request_timeout;
-	atomic_set(&nb->refcnt, 1);
+	refcount_set(&nb->refcnt, 1);
 
 	write_lock_bh(&x25_neigh_list_lock);
 	list_add(&nb->node, &x25_neigh_list);
diff --git a/net/x25/x25_route.c b/net/x25/x25_route.c
index 277c8d2448d6..b85b889596e5 100644
--- a/net/x25/x25_route.c
+++ b/net/x25/x25_route.c
@@ -55,7 +55,7 @@ static int x25_add_route(struct x25_address *address, unsigned int sigdigits,
 
 	rt->sigdigits = sigdigits;
 	rt->dev       = dev;
-	atomic_set(&rt->refcnt, 1);
+	refcount_set(&rt->refcnt, 1);
 
 	list_add(&rt->node, &x25_route_list);
 	rc = 0;
diff --git a/net/xfrm/xfrm_input.c b/net/xfrm/xfrm_input.c
index 9de4b1dbc0ae..923205e279f7 100644
--- a/net/xfrm/xfrm_input.c
+++ b/net/xfrm/xfrm_input.c
@@ -116,7 +116,7 @@ struct sec_path *secpath_dup(struct sec_path *src)
 		for (i = 0; i < sp->len; i++)
 			xfrm_state_hold(sp->xvec[i]);
 	}
-	atomic_set(&sp->refcnt, 1);
+	refcount_set(&sp->refcnt, 1);
 	return sp;
 }
 EXPORT_SYMBOL(secpath_dup);
@@ -126,7 +126,7 @@ int secpath_set(struct sk_buff *skb)
 	struct sec_path *sp;
 
 	/* Allocate new secpath or COW existing one. */
-	if (!skb->sp || atomic_read(&skb->sp->refcnt) != 1) {
+	if (!skb->sp || refcount_read(&skb->sp->refcnt) != 1) {
 		sp = secpath_dup(skb->sp);
 		if (!sp)
 			return -ENOMEM;
diff --git a/net/xfrm/xfrm_policy.c b/net/xfrm/xfrm_policy.c
index 4706df612170..ff61d8557929 100644
--- a/net/xfrm/xfrm_policy.c
+++ b/net/xfrm/xfrm_policy.c
@@ -62,7 +62,7 @@ static struct xfrm_policy *__xfrm_policy_unlink(struct xfrm_policy *pol,
 
 static inline bool xfrm_pol_hold_rcu(struct xfrm_policy *policy)
 {
-	return atomic_inc_not_zero(&policy->refcnt);
+	return refcount_inc_not_zero(&policy->refcnt);
 }
 
 static inline bool
@@ -292,7 +292,7 @@ struct xfrm_policy *xfrm_policy_alloc(struct net *net, gfp_t gfp)
 		INIT_HLIST_NODE(&policy->bydst);
 		INIT_HLIST_NODE(&policy->byidx);
 		rwlock_init(&policy->lock);
-		atomic_set(&policy->refcnt, 1);
+		refcount_set(&policy->refcnt, 1);
 		skb_queue_head_init(&policy->polq.hold_queue);
 		setup_timer(&policy->timer, xfrm_policy_timer,
 				(unsigned long)policy);
diff --git a/net/xfrm/xfrm_state.c b/net/xfrm/xfrm_state.c
index 4a28f669c915..6c0956d10db6 100644
--- a/net/xfrm/xfrm_state.c
+++ b/net/xfrm/xfrm_state.c
@@ -48,7 +48,7 @@ static HLIST_HEAD(xfrm_state_gc_list);
 
 static inline bool xfrm_state_hold_rcu(struct xfrm_state __rcu *x)
 {
-	return atomic_inc_not_zero(&x->refcnt);
+	return refcount_inc_not_zero(&x->refcnt);
 }
 
 static inline unsigned int xfrm_dst_hash(struct net *net,
@@ -558,7 +558,7 @@ struct xfrm_state *xfrm_state_alloc(struct net *net)
 
 	if (x) {
 		write_pnet(&x->xs_net, net);
-		atomic_set(&x->refcnt, 1);
+		refcount_set(&x->refcnt, 1);
 		atomic_set(&x->tunnel_users, 0);
 		INIT_LIST_HEAD(&x->km.all);
 		INIT_HLIST_NODE(&x->bydst);