diff --git a/net/tcp/tcp.h b/net/tcp/tcp.h
index 82f6d152639..937f8afdb5b 100644
--- a/net/tcp/tcp.h
+++ b/net/tcp/tcp.h
@@ -212,10 +212,7 @@ struct tcp_conn_s
   uint8_t  rcvseq[4];     /* The sequence number that we expect to
                            * receive next */
   uint8_t  sndseq[4];     /* The sequence number that was last sent by us */
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS) || \
-    defined(CONFIG_NET_SENDFILE)
   uint32_t rexmit_seq;    /* The sequence number to be retrasmitted */
-#endif
   uint8_t  crefs;         /* Reference counts on this instance */
 #if defined(CONFIG_NET_IPv4) && defined(CONFIG_NET_IPv6)
   uint8_t  domain;        /* IP domain: PF_INET or PF_INET6 */
diff --git a/net/tcp/tcp_conn.c b/net/tcp/tcp_conn.c
index d97b1ae8561..182ba7bac95 100644
--- a/net/tcp/tcp_conn.c
+++ b/net/tcp/tcp_conn.c
@@ -1144,9 +1144,7 @@ FAR struct tcp_conn_s *tcp_alloc_accept(FAR struct net_driver_s *dev,
       conn->tcpstateflags    = TCP_SYN_RCVD;
 
       tcp_initsequence(conn);
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
       conn->rexmit_seq       = tcp_getsequence(conn->sndseq);
-#endif
 
       conn->tx_unacked       = 1;
 #ifdef CONFIG_NET_TCP_WRITE_BUFFERS
@@ -1470,9 +1468,7 @@ int tcp_connect(FAR struct tcp_conn_s *conn, FAR const struct sockaddr *addr)
 
   /* Save initial sndseq to rexmit_seq, otherwise it will be zero */
 
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
   conn->rexmit_seq = tcp_getsequence(conn->sndseq);
-#endif
 
 #ifdef CONFIG_NET_TCP_CC_NEWRENO
   /* Initialize the variables of congestion control. */
diff --git a/net/tcp/tcp_input.c b/net/tcp/tcp_input.c
index d6630136450..3543873cec9 100644
--- a/net/tcp/tcp_input.c
+++ b/net/tcp/tcp_input.c
@@ -1327,11 +1327,7 @@ skip_rtt:
 
         if ((tcp->flags & TCP_CTL) == TCP_SYN)
           {
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
             tcp_setsequence(conn->sndseq, conn->rexmit_seq);
-#else
-            /* REVISIT for the buffered mode */
-#endif
             tcp_synack(dev, conn, TCP_ACK | TCP_SYN);
             return;
           }
diff --git a/net/tcp/tcp_send.c b/net/tcp/tcp_send.c
index 02e289ee563..ce09b57c2f6 100644
--- a/net/tcp/tcp_send.c
+++ b/net/tcp/tcp_send.c
@@ -238,7 +238,6 @@ static void tcp_sendcommon(FAR struct net_driver_s *dev,
   g_netstats.tcp.sent++;
 #endif
 
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
   if ((tcp->flags & (TCP_SYN | TCP_FIN)) != 0)
     {
       /* Remember sndseq that will be used in case of a possible
@@ -253,9 +252,6 @@ static void tcp_sendcommon(FAR struct net_driver_s *dev,
 
       net_incr32(conn->sndseq, 1);
     }
-#else
-  /* REVISIT for the buffered mode */
-#endif
 }
 
 /****************************************************************************
diff --git a/net/tcp/tcp_timer.c b/net/tcp/tcp_timer.c
index 61929735827..c59360c4d1f 100644
--- a/net/tcp/tcp_timer.c
+++ b/net/tcp/tcp_timer.c
@@ -602,11 +602,7 @@ void tcp_timer(FAR struct net_driver_s *dev, FAR struct tcp_conn_s *conn)
                      * SYNACK.
                      */
 
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
                     tcp_setsequence(conn->sndseq, conn->rexmit_seq);
-#else
-                    /* REVISIT for the buffered mode */
-#endif
                     tcp_synack(dev, conn, TCP_ACK | TCP_SYN);
                     goto done;
 
@@ -614,11 +610,7 @@ void tcp_timer(FAR struct net_driver_s *dev, FAR struct tcp_conn_s *conn)
 
                     /* In the SYN_SENT state, we retransmit out SYN. */
 
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
                     tcp_setsequence(conn->sndseq, conn->rexmit_seq);
-#else
-                    /* REVISIT for the buffered mode */
-#endif
                     tcp_synack(dev, conn, TCP_SYN);
                     goto done;
 
@@ -659,11 +651,7 @@ void tcp_timer(FAR struct net_driver_s *dev, FAR struct tcp_conn_s *conn)
 
                     /* In all these states we should retransmit a FINACK. */
 
-#if !defined(CONFIG_NET_TCP_WRITE_BUFFERS)
                     tcp_setsequence(conn->sndseq, conn->rexmit_seq);
-#else
-                    /* REVISIT for the buffered mode */
-#endif
                     tcp_send(dev, conn, TCP_FIN | TCP_ACK, hdrlen);
                     goto done;
                 }