Linux TCP/IP Accept Queue

Hello! I got few questions about the Linux kernel source code for
implementing the TCP/IP.

I just want to understand how the tcp/ip handle a incoming connection
request from a remote client. As far as I know, after a connection
request from a remote client completes the TCP 3-way handshake with the
local server (in Established state). It would become an open request and
this open request will be placed in the accept queue. At this point a
new child socket is created and pointed to by the open request. And each
time an "userspace application" (http, ftp..etc) process executes the
"accept()" system call, the first open request in the accept queue is
removed and the socket which is pointed to by this open request is returned.

I tried to track the source code of the Linux kernel. My questions are:

1. After a connection request from a client complete the TCP 3-way
handshake(in Established state), does the function "tcp_acceptq_queue"
in "tcp.h" must be called? Does this function handle the task which puts
a new open request into accept queue ?.

2. Each time the Web server process executes the accept() system call,
Does the function "tcp_accept" in "tcp.c" must be called. Does this
function handle the task which removes the first open request in the
accept queue and return the socket which is pointed to by the open request?


Is there anything which I describe above correct or not? Or there is
any reference regarding this matter? Please tell me! Thank you very much!

p.s. My Linux Kernel Version is 2.4.25