diff --git a/subsys/bluetooth/controller/ll_sw/ull.c b/subsys/bluetooth/controller/ll_sw/ull.c
index 490e529ac7f..b6da94f4ec1 100644
--- a/subsys/bluetooth/controller/ll_sw/ull.c
+++ b/subsys/bluetooth/controller/ll_sw/ull.c
@@ -154,11 +154,20 @@ static MFIFO_DEFINE(ll_pdu_rx_free, sizeof(void *), LL_PDU_RX_CNT);
 #define PDU_RX_OCTETS_MAX 0
 #endif
 
-#define PDU_RX_POOL_SIZE (MROUND(offsetof(struct node_rx_pdu, pdu) + \
-				 sizeof(struct node_rx_ftr) + \
-				 MAX((PDU_AC_SIZE_MAX + PDU_AC_SIZE_EXTRA), \
-				     (offsetof(struct pdu_data, lldata) + \
-				      PDU_RX_OCTETS_MAX))) * RX_CNT)
+#define NODE_RX_HEADER_SIZE      (offsetof(struct node_rx_pdu, pdu))
+#define NODE_RX_FOOTER_SIZE      (sizeof(struct node_rx_ftr))
+#define NODE_RX_STRUCT_OVERHEAD  (NODE_RX_HEADER_SIZE + NODE_RX_FOOTER_SIZE)
+
+#define PDU_ADVERTIZE_SIZE       (PDU_AC_SIZE_MAX + PDU_AC_SIZE_EXTRA)
+#define PDU_DATA_SIZE            (PDU_DC_LL_HEADER_SIZE  + PDU_RX_OCTETS_MAX)
+
+#define PDU_RX_NODE_POOL_ELEMENT_SIZE                      \
+	MROUND(                                            \
+		NODE_RX_STRUCT_OVERHEAD                    \
+		+ MAX(PDU_ADVERTIZE_SIZE, PDU_DATA_SIZE)   \
+	)
+
+#define PDU_RX_POOL_SIZE (PDU_RX_NODE_POOL_ELEMENT_SIZE * RX_CNT)
 
 static struct {
 	u16_t size; /* Runtime (re)sized info */