fcport->flags &= ~(FCF_ASYNC_SENT | FCF_ASYNC_ACTIVE);
 
        if (res == QLA_FUNCTION_TIMEOUT)
-               return;
+               goto done;
 
        if (res == (DID_ERROR << 16)) {
                /* entry status error */
 
            "Async done-%s res %x, WWPN %8phC mb[1]=%x mb[2]=%x \n",
            sp->name, res, fcport->port_name, mb[1], mb[2]);
 
-       if (res == QLA_FUNCTION_TIMEOUT) {
-               dma_pool_free(sp->vha->hw->s_dma_pool, sp->u.iocb_cmd.u.mbx.in,
-                       sp->u.iocb_cmd.u.mbx.in_dma);
-               return;
-       }
-
        fcport->flags &= ~(FCF_ASYNC_SENT | FCF_ASYNC_ACTIVE);
+
+       if (res == QLA_FUNCTION_TIMEOUT)
+               goto done;
+
        memset(&ea, 0, sizeof(ea));
        ea.fcport = fcport;
        ea.sp = sp;
 
        qla24xx_handle_gpdb_event(vha, &ea);
 
+done:
        dma_pool_free(ha->s_dma_pool, sp->u.iocb_cmd.u.mbx.in,
                sp->u.iocb_cmd.u.mbx.in_dma);
 
 
        case  QLA_SUCCESS:
                ql_dbg(ql_dbg_mbx, vha, 0x119d, "%s: %s done.\n",
                    __func__, sp->name);
-               sp->free(sp);
                break;
        default:
                ql_dbg(ql_dbg_mbx, vha, 0x119e, "%s: %s Failed. %x.\n",
                    __func__, sp->name, rval);
-               sp->free(sp);
                break;
        }
 
-       return rval;
-
 done_free_sp:
        sp->free(sp);
 done:
 
 
        sp = qla2x00_get_sp(base_vha, NULL, GFP_KERNEL);
        if (!sp)
-               goto done;
+               return rval;
 
        sp->type = SRB_CTRL_VP;
        sp->name = "ctrl_vp";
                ql_dbg(ql_dbg_async, vha, 0xffff,
                    "%s: %s Failed submission. %x.\n",
                    __func__, sp->name, rval);
-               goto done_free_sp;
+               goto done;
        }
 
        ql_dbg(ql_dbg_vport, vha, 0x113f, "%s hndl %x submitted\n",
        case QLA_SUCCESS:
                ql_dbg(ql_dbg_vport, vha, 0xffff, "%s: %s done.\n",
                    __func__, sp->name);
-               goto done_free_sp;
+               break;
        default:
                ql_dbg(ql_dbg_vport, vha, 0xffff, "%s: %s Failed. %x.\n",
                    __func__, sp->name, rval);
-               goto done_free_sp;
+               break;
        }
 done:
-       return rval;
-
-done_free_sp:
        sp->free(sp);
        return rval;
 }
 
                ql_dbg(ql_dbg_io + ql_dbg_verbose, vha, 0x3078,
                    "Start scsi failed rval=%d for cmd=%p.\n", rval, cmd);
                if (rval == QLA_INTERFACE_ERROR)
-                       goto qc24_fail_command;
+                       goto qc24_free_sp_fail_command;
                goto qc24_host_busy_free_sp;
        }
 
 qc24_target_busy:
        return SCSI_MLQUEUE_TARGET_BUSY;
 
+qc24_free_sp_fail_command:
+       sp->free(sp);
+       CMD_SP(cmd) = NULL;
+       qla2xxx_rel_qpair_sp(sp->qpair, sp);
+
 qc24_fail_command:
        cmd->scsi_done(cmd);