diff --git a/libavformat/dv.c b/libavformat/dv.c
index 3e0d12c0e3..26a78139f5 100644
--- a/libavformat/dv.c
+++ b/libavformat/dv.c
@@ -49,7 +49,6 @@ struct DVDemuxContext {
     uint8_t           audio_buf[4][8192];
     int               ach;
     int               frames;
-    uint64_t          abytes;
 };
 
 static inline uint16_t dv_audio_12to16(uint16_t sample)
@@ -258,7 +257,7 @@ static int dv_extract_audio_info(DVDemuxContext *c, const uint8_t *frame)
             c->ast[i] = avformat_new_stream(c->fctx, NULL);
             if (!c->ast[i])
                 break;
-            avpriv_set_pts_info(c->ast[i], 64, 1, 30000);
+            avpriv_set_pts_info(c->ast[i], 64, c->sys->time_base.num, c->sys->time_base.den);
             c->ast[i]->codecpar->codec_type = AVMEDIA_TYPE_AUDIO;
             c->ast[i]->codecpar->codec_id   = AV_CODEC_ID_PCM_S16LE;
 
@@ -387,8 +386,7 @@ int avpriv_dv_produce_packet(DVDemuxContext *c, AVPacket *pkt,
     for (i = 0; i < c->ach; i++) {
         c->audio_pkt[i].pos  = pos;
         c->audio_pkt[i].size = size;
-        c->audio_pkt[i].pts  = c->abytes * 30000 * 8 /
-                               c->ast[i]->codecpar->bit_rate;
+        c->audio_pkt[i].pts  = (c->sys->height == 720) ? (c->frames & ~1) : c->frames;
         ppcm[i] = c->audio_buf[i];
     }
     if (c->ach)
@@ -401,10 +399,7 @@ int avpriv_dv_produce_packet(DVDemuxContext *c, AVPacket *pkt,
             c->audio_pkt[2].size = c->audio_pkt[3].size = 0;
         } else {
             c->audio_pkt[0].size = c->audio_pkt[1].size = 0;
-            c->abytes           += size;
         }
-    } else {
-        c->abytes += size;
     }
 
     /* Now it's time to return video packet */
@@ -444,13 +439,6 @@ static int64_t dv_frame_offset(AVFormatContext *s, DVDemuxContext *c,
 void ff_dv_offset_reset(DVDemuxContext *c, int64_t frame_offset)
 {
     c->frames = frame_offset;
-    if (c->ach) {
-        if (c->sys) {
-        c->abytes = av_rescale_q(c->frames, c->sys->time_base,
-                                 (AVRational) { 8, c->ast[0]->codecpar->bit_rate });
-        } else
-            av_log(c->fctx, AV_LOG_ERROR, "cannot adjust audio bytes\n");
-    }
     c->audio_pkt[0].size = c->audio_pkt[1].size = 0;
     c->audio_pkt[2].size = c->audio_pkt[3].size = 0;
 }
diff --git a/tests/ref/seek/lavf-dv b/tests/ref/seek/lavf-dv
index 0000ff5abe..f63e4460be 100644
--- a/tests/ref/seek/lavf-dv
+++ b/tests/ref/seek/lavf-dv
@@ -7,9 +7,9 @@ ret: 0         st: 0 flags:0  ts: 0.800000
 ret: 0         st: 0 flags:1 dts: 0.800000 pts: 0.800000 pos:2880000 size:144000
 ret: 0         st: 0 flags:1  ts:-0.320000
 ret: 0         st: 0 flags:1 dts: 0.000000 pts: 0.000000 pos:      0 size:144000
-ret: 0         st: 1 flags:0  ts: 2.576667
+ret: 0         st: 1 flags:0  ts: 2.560000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
-ret: 0         st: 1 flags:1  ts: 1.470833
+ret: 0         st: 1 flags:1  ts: 1.480000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
 ret: 0         st:-1 flags:0  ts: 0.365002
 ret: 0         st: 0 flags:1 dts: 0.360000 pts: 0.360000 pos:1296000 size:144000
@@ -19,9 +19,9 @@ ret: 0         st: 0 flags:0  ts: 2.160000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
 ret: 0         st: 0 flags:1  ts: 1.040000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
-ret: 0         st: 1 flags:0  ts:-0.058333
+ret: 0         st: 1 flags:0  ts:-0.040000
 ret: 0         st: 0 flags:1 dts: 0.000000 pts: 0.000000 pos:      0 size:144000
-ret: 0         st: 1 flags:1  ts: 2.835833
+ret: 0         st: 1 flags:1  ts: 2.840000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
 ret: 0         st:-1 flags:0  ts: 1.730004
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
@@ -31,10 +31,10 @@ ret: 0         st: 0 flags:0  ts:-0.480000
 ret: 0         st: 0 flags:1 dts: 0.000000 pts: 0.000000 pos:      0 size:144000
 ret: 0         st: 0 flags:1  ts: 2.400000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
-ret: 0         st: 1 flags:0  ts: 1.306667
-ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
-ret: 0         st: 1 flags:1  ts: 0.200833
+ret: 0         st: 1 flags:0  ts: 1.320000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
+ret: 0         st: 1 flags:1  ts: 0.200000
+ret: 0         st: 0 flags:1 dts: 0.200000 pts: 0.200000 pos: 720000 size:144000
 ret: 0         st:-1 flags:0  ts:-0.904994
 ret: 0         st: 0 flags:1 dts: 0.000000 pts: 0.000000 pos:      0 size:144000
 ret: 0         st:-1 flags:1  ts: 1.989173
@@ -43,9 +43,9 @@ ret: 0         st: 0 flags:0  ts: 0.880000
 ret: 0         st: 0 flags:1 dts: 0.880000 pts: 0.880000 pos:3168000 size:144000
 ret: 0         st: 0 flags:1  ts:-0.240000
 ret: 0         st: 0 flags:1 dts: 0.000000 pts: 0.000000 pos:      0 size:144000
-ret: 0         st: 1 flags:0  ts: 2.671667
+ret: 0         st: 1 flags:0  ts: 2.680000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
-ret: 0         st: 1 flags:1  ts: 1.565833
+ret: 0         st: 1 flags:1  ts: 1.560000
 ret: 0         st: 0 flags:1 dts: 0.960000 pts: 0.960000 pos:3456000 size:144000
 ret: 0         st:-1 flags:0  ts: 0.460008
 ret: 0         st: 0 flags:1 dts: 0.480000 pts: 0.480000 pos:1728000 size:144000