diff --git a/net/ipv4/Makefile b/net/ipv4/Makefile
index 86ded0b..4b81e91 100644
--- a/net/ipv4/Makefile
+++ b/net/ipv4/Makefile
@@ -19,6 +19,7 @@
 obj-$(CONFIG_IP_MULTIPLE_TABLES) += fib_rules.o
 obj-$(CONFIG_IP_MROUTE) += ipmr.o
 obj-$(CONFIG_NET_IPIP) += ipip.o
+gre-y := gre_demux.o gre_offload.o
 obj-$(CONFIG_NET_IPGRE_DEMUX) += gre.o
 obj-$(CONFIG_NET_IPGRE) += ip_gre.o
 obj-$(CONFIG_NET_IPVTI) += ip_vti.o
diff --git a/net/ipv4/gre.c b/net/ipv4/gre_demux.c
similarity index 79%
rename from net/ipv4/gre.c
rename to net/ipv4/gre_demux.c
index ba4803e..736c9fc3 100644
--- a/net/ipv4/gre.c
+++ b/net/ipv4/gre_demux.c
@@ -334,113 +334,12 @@
 	rcu_read_unlock();
 }
 
-static struct sk_buff *gre_gso_segment(struct sk_buff *skb,
-				       netdev_features_t features)
-{
-	struct sk_buff *segs = ERR_PTR(-EINVAL);
-	netdev_features_t enc_features;
-	int ghl = GRE_HEADER_SECTION;
-	struct gre_base_hdr *greh;
-	int mac_len = skb->mac_len;
-	__be16 protocol = skb->protocol;
-	int tnl_hlen;
-	bool csum;
-
-	if (unlikely(skb_shinfo(skb)->gso_type &
-				~(SKB_GSO_TCPV4 |
-				  SKB_GSO_TCPV6 |
-				  SKB_GSO_UDP |
-				  SKB_GSO_DODGY |
-				  SKB_GSO_TCP_ECN |
-				  SKB_GSO_GRE)))
-		goto out;
-
-	if (unlikely(!pskb_may_pull(skb, sizeof(*greh))))
-		goto out;
-
-	greh = (struct gre_base_hdr *)skb_transport_header(skb);
-
-	if (greh->flags & GRE_KEY)
-		ghl += GRE_HEADER_SECTION;
-	if (greh->flags & GRE_SEQ)
-		ghl += GRE_HEADER_SECTION;
-	if (greh->flags & GRE_CSUM) {
-		ghl += GRE_HEADER_SECTION;
-		csum = true;
-	} else
-		csum = false;
-
-	/* setup inner skb. */
-	skb->protocol = greh->protocol;
-	skb->encapsulation = 0;
-
-	if (unlikely(!pskb_may_pull(skb, ghl)))
-		goto out;
-	__skb_pull(skb, ghl);
-	skb_reset_mac_header(skb);
-	skb_set_network_header(skb, skb_inner_network_offset(skb));
-	skb->mac_len = skb_inner_network_offset(skb);
-
-	/* segment inner packet. */
-	enc_features = skb->dev->hw_enc_features & netif_skb_features(skb);
-	segs = skb_mac_gso_segment(skb, enc_features);
-	if (!segs || IS_ERR(segs))
-		goto out;
-
-	skb = segs;
-	tnl_hlen = skb_tnl_header_len(skb);
-	do {
-		__skb_push(skb, ghl);
-		if (csum) {
-			__be32 *pcsum;
-
-			if (skb_has_shared_frag(skb)) {
-				int err;
-
-				err = __skb_linearize(skb);
-				if (err) {
-					kfree_skb(segs);
-					segs = ERR_PTR(err);
-					goto out;
-				}
-			}
-
-			greh = (struct gre_base_hdr *)(skb->data);
-			pcsum = (__be32 *)(greh + 1);
-			*pcsum = 0;
-			*(__sum16 *)pcsum = csum_fold(skb_checksum(skb, 0, skb->len, 0));
-		}
-		__skb_push(skb, tnl_hlen - ghl);
-
-		skb_reset_mac_header(skb);
-		skb_set_network_header(skb, mac_len);
-		skb->mac_len = mac_len;
-		skb->protocol = protocol;
-	} while ((skb = skb->next));
-out:
-	return segs;
-}
-
-static int gre_gso_send_check(struct sk_buff *skb)
-{
-	if (!skb->encapsulation)
-		return -EINVAL;
-	return 0;
-}
-
 static const struct net_protocol net_gre_protocol = {
 	.handler     = gre_rcv,
 	.err_handler = gre_err,
 	.netns_ok    = 1,
 };
 
-static const struct net_offload gre_offload = {
-	.callbacks = {
-		.gso_send_check =	gre_gso_send_check,
-		.gso_segment    =	gre_gso_segment,
-	},
-};
-
 static const struct gre_protocol ipgre_protocol = {
 	.handler     = gre_cisco_rcv,
 	.err_handler = gre_cisco_err,
@@ -485,7 +384,7 @@
 		goto err_gre;
 	}
 
-	if (inet_add_offload(&gre_offload, IPPROTO_GRE)) {
+	if (gre_offload_init()) {
 		pr_err("can't add protocol offload\n");
 		goto err_gso;
 	}
@@ -501,7 +400,8 @@
 
 static void __exit gre_exit(void)
 {
-	inet_del_offload(&gre_offload, IPPROTO_GRE);
+	gre_offload_exit();
+
 	gre_del_protocol(&ipgre_protocol, GREPROTO_CISCO);
 	inet_del_protocol(&net_gre_protocol, IPPROTO_GRE);
 }
diff --git a/net/ipv4/gre_offload.c b/net/ipv4/gre_offload.c
new file mode 100644
index 0000000..a9d8cd2
--- /dev/null
+++ b/net/ipv4/gre_offload.c
@@ -0,0 +1,127 @@
+/*
+ *	IPV4 GSO/GRO offload support
+ *	Linux INET implementation
+ *
+ *	This program is free software; you can redistribute it and/or
+ *	modify it under the terms of the GNU General Public License
+ *	as published by the Free Software Foundation; either version
+ *	2 of the License, or (at your option) any later version.
+ *
+ *	GRE GSO support
+ */
+
+#include <linux/skbuff.h>
+#include <net/protocol.h>
+#include <net/gre.h>
+
+static int gre_gso_send_check(struct sk_buff *skb)
+{
+	if (!skb->encapsulation)
+		return -EINVAL;
+	return 0;
+}
+
+static struct sk_buff *gre_gso_segment(struct sk_buff *skb,
+				       netdev_features_t features)
+{
+	struct sk_buff *segs = ERR_PTR(-EINVAL);
+	netdev_features_t enc_features;
+	int ghl = GRE_HEADER_SECTION;
+	struct gre_base_hdr *greh;
+	int mac_len = skb->mac_len;
+	__be16 protocol = skb->protocol;
+	int tnl_hlen;
+	bool csum;
+
+	if (unlikely(skb_shinfo(skb)->gso_type &
+				~(SKB_GSO_TCPV4 |
+				  SKB_GSO_TCPV6 |
+				  SKB_GSO_UDP |
+				  SKB_GSO_DODGY |
+				  SKB_GSO_TCP_ECN |
+				  SKB_GSO_GRE)))
+		goto out;
+
+	if (unlikely(!pskb_may_pull(skb, sizeof(*greh))))
+		goto out;
+
+	greh = (struct gre_base_hdr *)skb_transport_header(skb);
+
+	if (greh->flags & GRE_KEY)
+		ghl += GRE_HEADER_SECTION;
+	if (greh->flags & GRE_SEQ)
+		ghl += GRE_HEADER_SECTION;
+	if (greh->flags & GRE_CSUM) {
+		ghl += GRE_HEADER_SECTION;
+		csum = true;
+	} else
+		csum = false;
+
+	/* setup inner skb. */
+	skb->protocol = greh->protocol;
+	skb->encapsulation = 0;
+
+	if (unlikely(!pskb_may_pull(skb, ghl)))
+		goto out;
+
+	__skb_pull(skb, ghl);
+	skb_reset_mac_header(skb);
+	skb_set_network_header(skb, skb_inner_network_offset(skb));
+	skb->mac_len = skb_inner_network_offset(skb);
+
+	/* segment inner packet. */
+	enc_features = skb->dev->hw_enc_features & netif_skb_features(skb);
+	segs = skb_mac_gso_segment(skb, enc_features);
+	if (!segs || IS_ERR(segs))
+		goto out;
+
+	skb = segs;
+	tnl_hlen = skb_tnl_header_len(skb);
+	do {
+		__skb_push(skb, ghl);
+		if (csum) {
+			__be32 *pcsum;
+
+			if (skb_has_shared_frag(skb)) {
+				int err;
+
+				err = __skb_linearize(skb);
+				if (err) {
+					kfree_skb(segs);
+					segs = ERR_PTR(err);
+					goto out;
+				}
+			}
+
+			greh = (struct gre_base_hdr *)(skb->data);
+			pcsum = (__be32 *)(greh + 1);
+			*pcsum = 0;
+			*(__sum16 *)pcsum = csum_fold(skb_checksum(skb, 0, skb->len, 0));
+		}
+		__skb_push(skb, tnl_hlen - ghl);
+
+		skb_reset_mac_header(skb);
+		skb_set_network_header(skb, mac_len);
+		skb->mac_len = mac_len;
+		skb->protocol = protocol;
+	} while ((skb = skb->next));
+out:
+	return segs;
+}
+
+static const struct net_offload gre_offload = {
+	.callbacks = {
+		.gso_send_check = gre_gso_send_check,
+		.gso_segment = gre_gso_segment,
+	},
+};
+
+int __init gre_offload_init(void)
+{
+	return inet_add_offload(&gre_offload, IPPROTO_GRE);
+}
+
+void __exit gre_offload_exit(void)
+{
+	inet_del_offload(&gre_offload, IPPROTO_GRE);
+}