Index: channels/chan_sip.c
===================================================================
--- channels/chan_sip.c	(revision 104125)
+++ channels/chan_sip.c	(working copy)
@@ -6728,8 +6728,16 @@
 
 		/* Remote party offers T38, we need to update state */
 		if (t38action == SDP_T38_ACCEPT) {
-			if (p->t38.state == T38_LOCAL_DIRECT || p->t38.state == T38_LOCAL_REINVITE)
+			if (p->t38.state == T38_LOCAL_DIRECT || p->t38.state == T38_LOCAL_REINVITE) {
 				change_t38_state(p, T38_ENABLED);
+			} else
+			{
+				if (p->owner && p->lastinvite) {
+				    change_t38_state(p, T38_PEER_REINVITE); /* T38 Offered in re-invite from remote party */
+				} else {
+				    change_t38_state(p, T38_PEER_DIRECT); /* T38 Offered directly from peer in first invite */
+				}		    
+			}
 		} else if (t38action == SDP_T38_INITIATE) {
 			if (p->owner && p->lastinvite) {
 				change_t38_state(p, T38_PEER_REINVITE); /* T38 Offered in re-invite from remote party */