diff --git a/activerecord/lib/active_record/associations.rb b/activerecord/lib/active_record/associations.rb
index 3f8ec4d..a859db8 100755
--- a/activerecord/lib/active_record/associations.rb
+++ b/activerecord/lib/active_record/associations.rb
@@ -1039,7 +1039,7 @@ module ActiveRecord
           method_name = "belongs_to_counter_cache_before_destroy_for_#{reflection.name}".to_sym
           define_method(method_name) do
             association = send(reflection.name)
-            association.class.decrement_counter(cache_column, send(reflection.primary_key_name)) unless association.nil?
+            association.class.decrement_counter(cache_column, send(reflection.primary_key_name)) unless association.nil? || !@affected_rows_destroy.blank?
           end
           before_destroy method_name
 
diff --git a/activerecord/lib/active_record/base.rb b/activerecord/lib/active_record/base.rb
index 69ea155..b4e5008 100755
--- a/activerecord/lib/active_record/base.rb
+++ b/activerecord/lib/active_record/base.rb
@@ -2326,7 +2326,7 @@ module ActiveRecord #:nodoc:
       # be made (since they can't be persisted).
       def destroy
         unless new_record?
-          connection.delete <<-end_sql, "#{self.class.name} Destroy"
+          @affected_rows_destroy = connection.delete <<-end_sql, "#{self.class.name} Destroy"
             DELETE FROM #{self.class.quoted_table_name}
             WHERE #{connection.quote_column_name(self.class.primary_key)} = #{quoted_id}
           end_sql
diff --git a/activerecord/test/cases/associations_test.rb b/activerecord/test/cases/associations_test.rb
index cde451d..69b81fb 100644
--- a/activerecord/test/cases/associations_test.rb
+++ b/activerecord/test/cases/associations_test.rb
@@ -26,8 +26,8 @@ require 'models/membership'
 require 'models/sponsor'
 
 class AssociationsTest < ActiveRecord::TestCase
-  fixtures :accounts, :companies, :developers, :projects, :developers_projects,
-           :computers, :people, :readers
+  fixtures :accounts, :comments, :companies, :developers, :projects, :developers_projects,
+           :computers, :people, :posts, :readers
 
   def test_include_with_order_works
     assert_nothing_raised {Account.find(:first, :order => 'id', :include => :firm)}
@@ -84,6 +84,21 @@ class AssociationsTest < ActiveRecord::TestCase
       assert_equal "Natural Company", db["apple"].clients.first.name
     end
   end
+
+  def test_destroy_counter_cache_concurrency
+    p = posts(:welcome)
+
+    comments_count_old = p.comments_count
+
+    c = Comment.new(:body => 'Comment', :type => 'Comment')
+    p.comments << c
+
+    c.destroy
+    c.destroy
+    p.reload
+
+    assert_equal comments_count_old, p.comments_count
+  end
 end
 
 class AssociationProxyTest < ActiveRecord::TestCase