}
 
 static int
-mt76u_buf_alloc_sg(struct mt76_dev *dev, struct mt76u_buf *buf,
-                  int nsgs, int len, int sglen, gfp_t gfp)
+mt76u_refill_rx(struct mt76_dev *dev, struct mt76_queue *q,
+               struct mt76u_buf *buf, int nsgs, gfp_t gfp)
 {
-       buf->urb = usb_alloc_urb(0, gfp);
-       if (!buf->urb)
-               return -ENOMEM;
-
-       buf->urb->sg = devm_kcalloc(dev->dev, nsgs, sizeof(*buf->urb->sg),
-                                   gfp);
-       if (!buf->urb->sg)
-               return -ENOMEM;
-
-       sg_init_table(buf->urb->sg, nsgs);
-       buf->dev = dev;
-
-       return mt76u_fill_rx_sg(dev, buf, nsgs, len, sglen);
+       if (dev->usb.sg_en) {
+               return mt76u_fill_rx_sg(dev, buf, nsgs, q->buf_size,
+                                       SKB_WITH_OVERHEAD(q->buf_size));
+       } else {
+               buf->buf = page_frag_alloc(&q->rx_page, q->buf_size, gfp);
+               return buf->buf ? 0 : -ENOMEM;
+       }
 }
 
-int mt76u_buf_alloc(struct mt76_dev *dev, struct mt76u_buf *buf,
-                   int len, int data_len, gfp_t gfp)
+static int
+mt76u_buf_alloc(struct mt76_dev *dev, struct mt76u_buf *buf)
 {
        struct mt76_queue *q = &dev->q_rx[MT_RXQ_MAIN];
 
-       buf->urb = usb_alloc_urb(0, gfp);
+       buf->len = SKB_WITH_OVERHEAD(q->buf_size);
+       buf->dev = dev;
+
+       buf->urb = usb_alloc_urb(0, GFP_KERNEL);
        if (!buf->urb)
                return -ENOMEM;
 
-       buf->buf = page_frag_alloc(&q->rx_page, len, gfp);
-       if (!buf->buf)
-               return -ENOMEM;
+       if (dev->usb.sg_en) {
+               buf->urb->sg = devm_kcalloc(dev->dev, MT_SG_MAX_SIZE,
+                                           sizeof(*buf->urb->sg),
+                                           GFP_KERNEL);
+               if (!buf->urb->sg)
+                       return -ENOMEM;
 
-       buf->len = data_len;
-       buf->dev = dev;
+               sg_init_table(buf->urb->sg, MT_SG_MAX_SIZE);
+       }
 
-       return 0;
+       return mt76u_refill_rx(dev, q, buf, MT_SG_MAX_SIZE, GFP_KERNEL);
 }
 
 void mt76u_buf_free(struct mt76u_buf *buf)
        spin_unlock_irqrestore(&q->lock, flags);
 }
 
-static int
-mt76u_refill_rx(struct mt76_dev *dev, struct mt76_queue *q,
-               struct mt76u_buf *buf, int nsgs)
-{
-       if (dev->usb.sg_en) {
-               return mt76u_fill_rx_sg(dev, buf, nsgs, q->buf_size,
-                                       SKB_WITH_OVERHEAD(q->buf_size));
-       } else {
-               buf->buf = page_frag_alloc(&q->rx_page, q->buf_size,
-                                          GFP_ATOMIC);
-               return buf->buf ? 0 : -ENOMEM;
-       }
-}
-
 static void mt76u_rx_tasklet(unsigned long data)
 {
        struct mt76_dev *dev = (struct mt76_dev *)data;
 
                count = mt76u_process_rx_entry(dev, buf);
                if (count > 0) {
-                       err = mt76u_refill_rx(dev, q, buf, count);
+                       err = mt76u_refill_rx(dev, q, buf, count,
+                                             GFP_ATOMIC);
                        if (err < 0)
                                break;
                }
        q->buf_size = dev->usb.sg_en ? MT_RX_BUF_SIZE : PAGE_SIZE;
        q->ndesc = MT_NUM_RX_ENTRIES;
        for (i = 0; i < q->ndesc; i++) {
-               if (dev->usb.sg_en)
-                       err = mt76u_buf_alloc_sg(dev, &q->entry[i].ubuf,
-                                       MT_SG_MAX_SIZE, q->buf_size,
-                                       SKB_WITH_OVERHEAD(q->buf_size),
-                                       GFP_KERNEL);
-               else
-                       err = mt76u_buf_alloc(dev, &q->entry[i].ubuf,
-                                             q->buf_size,
-                                             SKB_WITH_OVERHEAD(q->buf_size),
-                                             GFP_KERNEL);
+               err = mt76u_buf_alloc(dev, &q->entry[i].ubuf);
                if (err < 0)
                        return err;
        }