diff --git a/arch/m68k/mac/via.c b/arch/m68k/mac/via.c
index 5c3d650d6a6f..8b8848998751 100644
--- a/arch/m68k/mac/via.c
+++ b/arch/m68k/mac/via.c
@@ -54,16 +54,6 @@ static __u8 rbv_clear;
 
 static int gIER,gIFR,gBufA,gBufB;
 
-/*
- * Timer defs.
- */
-
-#define TICK_SIZE		10000
-#define MAC_CLOCK_TICK		(783300/HZ)		/* ticks per HZ */
-#define MAC_CLOCK_LOW		(MAC_CLOCK_TICK&0xFF)
-#define MAC_CLOCK_HIGH		(MAC_CLOCK_TICK>>8)
-
-
 /*
  * On Macs with a genuine VIA chip there is no way to mask an individual slot
  * interrupt. This limitation also seems to apply to VIA clone logic cores in
@@ -271,22 +261,6 @@ void __init via_init(void)
 	}
 }
 
-/*
- * Start the 100 Hz clock
- */
-
-void __init via_init_clock(irq_handler_t func)
-{
-	via1[vACR] |= 0x40;
-	via1[vT1LL] = MAC_CLOCK_LOW;
-	via1[vT1LH] = MAC_CLOCK_HIGH;
-	via1[vT1CL] = MAC_CLOCK_LOW;
-	via1[vT1CH] = MAC_CLOCK_HIGH;
-
-	if (request_irq(IRQ_MAC_TIMER_1, func, 0, "timer", func))
-		pr_err("Couldn't register %s interrupt\n", "timer");
-}
-
 /*
  * Debugging dump, used in various places to see what's going on.
  */
@@ -314,29 +288,6 @@ void via_debug_dump(void)
 	}
 }
 
-/*
- * This is always executed with interrupts disabled.
- *
- * TBI: get time offset between scheduling timer ticks
- */
-
-u32 mac_gettimeoffset(void)
-{
-	unsigned long ticks, offset = 0;
-
-	/* read VIA1 timer 2 current value */
-	ticks = via1[vT1CL] | (via1[vT1CH] << 8);
-	/* The probability of underflow is less than 2% */
-	if (ticks > MAC_CLOCK_TICK - MAC_CLOCK_TICK / 50)
-		/* Check for pending timer interrupt in VIA1 IFR */
-		if (via1[vIFR] & 0x40) offset = TICK_SIZE;
-
-	ticks = MAC_CLOCK_TICK - ticks;
-	ticks = ticks * 10000L / MAC_CLOCK_TICK;
-
-	return (ticks + offset) * 1000;
-}
-
 /*
  * Flush the L2 cache on Macs that have it by flipping
  * the system into 24-bit mode for an instant.
@@ -622,3 +573,56 @@ int via2_scsi_drq_pending(void)
 	return via2[gIFR] & (1 << IRQ_IDX(IRQ_MAC_SCSIDRQ));
 }
 EXPORT_SYMBOL(via2_scsi_drq_pending);
+
+/* timer and clock source */
+
+#define VIA_CLOCK_FREQ     783360                /* VIA "phase 2" clock in Hz */
+#define VIA_TIMER_INTERVAL (1000000 / HZ)        /* microseconds per jiffy */
+#define VIA_TIMER_CYCLES   (VIA_CLOCK_FREQ / HZ) /* clock cycles per jiffy */
+
+#define VIA_TC             (VIA_TIMER_CYCLES - 2) /* including 0 and -1 */
+#define VIA_TC_LOW         (VIA_TC & 0xFF)
+#define VIA_TC_HIGH        (VIA_TC >> 8)
+
+void __init via_init_clock(irq_handler_t timer_routine)
+{
+	if (request_irq(IRQ_MAC_TIMER_1, timer_routine, 0, "timer", NULL)) {
+		pr_err("Couldn't register %s interrupt\n", "timer");
+		return;
+	}
+
+	via1[vT1LL] = VIA_TC_LOW;
+	via1[vT1LH] = VIA_TC_HIGH;
+	via1[vT1CL] = VIA_TC_LOW;
+	via1[vT1CH] = VIA_TC_HIGH;
+	via1[vACR] |= 0x40;
+}
+
+u32 mac_gettimeoffset(void)
+{
+	unsigned long flags;
+	u8 count_high;
+	u16 count, offset = 0;
+
+	/*
+	 * Timer counter wrap-around is detected with the timer interrupt flag
+	 * but reading the counter low byte (vT1CL) would reset the flag.
+	 * Also, accessing both counter registers is essentially a data race.
+	 * These problems are avoided by ignoring the low byte. Clock accuracy
+	 * is 256 times worse (error can reach 0.327 ms) but CPU overhead is
+	 * reduced by avoiding slow VIA register accesses.
+	 */
+
+	local_irq_save(flags);
+	count_high = via1[vT1CH];
+	if (count_high == 0xFF)
+		count_high = 0;
+	if (count_high > 0 && (via1[vIFR] & VIA_TIMER_1_INT))
+		offset = VIA_TIMER_CYCLES;
+	local_irq_restore(flags);
+
+	count = count_high << 8;
+	count = VIA_TIMER_CYCLES - count + offset;
+
+	return ((count * VIA_TIMER_INTERVAL) / VIA_TIMER_CYCLES) * 1000;
+}