diff --git a/net/tcp/tcp.h b/net/tcp/tcp.h
index a76634630c6..e3bf0bba668 100644
--- a/net/tcp/tcp.h
+++ b/net/tcp/tcp.h
@@ -310,10 +310,6 @@ struct tcp_conn_s
   /* Callback instance for TCP send() */
 
   FAR struct devif_callback_s *sndcb;
-
-#ifdef CONFIG_DEBUG_ASSERTIONS
-  int sndcb_alloc_cnt;    /* The callback allocation counter */
-#endif
 #endif
 
   /* accept() is called when the TCP logic has created a connection
diff --git a/net/tcp/tcp_send_buffered.c b/net/tcp/tcp_send_buffered.c
index de96e60474b..0789fd7b18b 100644
--- a/net/tcp/tcp_send_buffered.c
+++ b/net/tcp/tcp_send_buffered.c
@@ -1182,30 +1182,16 @@ ssize_t psock_tcp_send(FAR struct socket *psock, FAR const void *buf,
         {
           conn->sndcb = tcp_callback_alloc(conn);
 
-#ifdef CONFIG_DEBUG_ASSERTIONS
-          if (conn->sndcb != NULL)
+          /* Test if the callback has been allocated */
+
+          if (conn->sndcb == NULL)
             {
-              conn->sndcb_alloc_cnt++;
+              /* A buffer allocation error occurred */
 
-              /* The callback is allowed to be allocated only once.
-               * This is to catch a potential re-allocation after
-               * conn->sndcb was set to NULL.
-               */
-
-              DEBUGASSERT(conn->sndcb_alloc_cnt == 1);
+              nerr("ERROR: Failed to allocate callback\n");
+              ret = nonblock ? -EAGAIN : -ENOMEM;
+              goto errout_with_lock;
             }
-#endif
-        }
-
-      /* Test if the callback has been allocated */
-
-      if (conn->sndcb == NULL)
-        {
-          /* A buffer allocation error occurred */
-
-          nerr("ERROR: Failed to allocate callback\n");
-          ret = nonblock ? -EAGAIN : -ENOMEM;
-          goto errout_with_lock;
         }
 
       /* Set up the callback in the connection */