diff --git a/src/core/ngx_connection.h b/src/core/ngx_connection.h
index b11e92b..e484c81 100644
--- a/src/core/ngx_connection.h
+++ b/src/core/ngx_connection.h
@@ -186,10 +186,6 @@
 
     unsigned            need_last_buf:1;
 
-#if (NGX_HAVE_IOCP)
-    unsigned            accept_context_updated:1;
-#endif
-
 #if (NGX_HAVE_AIO_SENDFILE)
     unsigned            busy_count:2;
 #endif
diff --git a/src/event/ngx_event.h b/src/event/ngx_event.h
index 1c7c148..394a0e8 100644
--- a/src/event/ngx_event.h
+++ b/src/event/ngx_event.h
@@ -76,11 +76,6 @@
 
     unsigned         cancelable:1;
 
-#if (NGX_WIN32)
-    /* setsockopt(SO_UPDATE_ACCEPT_CONTEXT) was successful */
-    unsigned         accept_context_updated:1;
-#endif
-
 #if (NGX_HAVE_KQUEUE)
     unsigned         kq_vnode:1;
 
diff --git a/src/event/ngx_event_acceptex.c b/src/event/ngx_event_acceptex.c
index e414fe4..1999faf 100644
--- a/src/event/ngx_event_acceptex.c
+++ b/src/event/ngx_event_acceptex.c
@@ -41,8 +41,8 @@
         ngx_log_error(NGX_LOG_CRIT, c->log, ngx_socket_errno,
                       "setsockopt(SO_UPDATE_ACCEPT_CONTEXT) failed for %V",
                       &c->addr_text);
-    } else {
-        c->accept_context_updated = 1;
+        /* TODO: close socket */
+        return;
     }
 
     ngx_getacceptexsockaddrs(c->buffer->pos,