diff --git a/drivers/infiniband/hw/nes/Kconfig b/drivers/infiniband/hw/nes/Kconfig
index 846dc97..7964eba8 100644
--- a/drivers/infiniband/hw/nes/Kconfig
+++ b/drivers/infiniband/hw/nes/Kconfig
@@ -2,7 +2,6 @@
 	tristate "NetEffect RNIC Driver"
 	depends on PCI && INET && INFINIBAND
 	select LIBCRC32C
-	select INET_LRO
 	---help---
 	  This is the RDMA Network Interface Card (RNIC) driver for
 	  NetEffect Ethernet Cluster Server Adapters.
diff --git a/drivers/infiniband/hw/nes/nes_hw.c b/drivers/infiniband/hw/nes/nes_hw.c
index 4713dd7..a1c6481 100644
--- a/drivers/infiniband/hw/nes/nes_hw.c
+++ b/drivers/infiniband/hw/nes/nes_hw.c
@@ -35,18 +35,11 @@
 #include <linux/moduleparam.h>
 #include <linux/netdevice.h>
 #include <linux/etherdevice.h>
-#include <linux/ip.h>
-#include <linux/tcp.h>
 #include <linux/if_vlan.h>
-#include <linux/inet_lro.h>
 #include <linux/slab.h>
 
 #include "nes.h"
 
-static unsigned int nes_lro_max_aggr = NES_LRO_MAX_AGGR;
-module_param(nes_lro_max_aggr, uint, 0444);
-MODULE_PARM_DESC(nes_lro_max_aggr, "NIC LRO max packet aggregation");
-
 static int wide_ppm_offset;
 module_param(wide_ppm_offset, int, 0644);
 MODULE_PARM_DESC(wide_ppm_offset, "Increase CX4 interface clock ppm offset, 0=100ppm (default), 1=300ppm");
@@ -1642,25 +1635,6 @@
 }
 
 
-static int nes_lro_get_skb_hdr(struct sk_buff *skb, void **iphdr,
-			       void **tcph, u64 *hdr_flags, void *priv)
-{
-	unsigned int ip_len;
-	struct iphdr *iph;
-	skb_reset_network_header(skb);
-	iph = ip_hdr(skb);
-	if (iph->protocol != IPPROTO_TCP)
-		return -1;
-	ip_len = ip_hdrlen(skb);
-	skb_set_transport_header(skb, ip_len);
-	*tcph = tcp_hdr(skb);
-
-	*hdr_flags = LRO_IPV4 | LRO_TCP;
-	*iphdr = iph;
-	return 0;
-}
-
-
 /**
  * nes_init_nic_qp
  */
@@ -1895,14 +1869,6 @@
 		return -ENOMEM;
 	}
 
-	nesvnic->lro_mgr.max_aggr       = nes_lro_max_aggr;
-	nesvnic->lro_mgr.max_desc       = NES_MAX_LRO_DESCRIPTORS;
-	nesvnic->lro_mgr.lro_arr        = nesvnic->lro_desc;
-	nesvnic->lro_mgr.get_skb_header = nes_lro_get_skb_hdr;
-	nesvnic->lro_mgr.features       = LRO_F_NAPI | LRO_F_EXTRACT_VLAN_ID;
-	nesvnic->lro_mgr.dev            = netdev;
-	nesvnic->lro_mgr.ip_summed      = CHECKSUM_UNNECESSARY;
-	nesvnic->lro_mgr.ip_summed_aggr = CHECKSUM_UNNECESSARY;
 	return 0;
 }
 
@@ -2809,13 +2775,10 @@
 	u16 pkt_type;
 	u16 rqes_processed = 0;
 	u8 sq_cqes = 0;
-	u8 nes_use_lro = 0;
 
 	head = cq->cq_head;
 	cq_size = cq->cq_size;
 	cq->cqes_pending = 1;
-	if (nesvnic->netdev->features & NETIF_F_LRO)
-		nes_use_lro = 1;
 	do {
 		if (le32_to_cpu(cq->cq_vbase[head].cqe_words[NES_NIC_CQE_MISC_IDX]) &
 				NES_NIC_CQE_VALID) {
@@ -2950,10 +2913,7 @@
 
 					__vlan_hwaccel_put_tag(rx_skb, htons(ETH_P_8021Q), vlan_tag);
 				}
-				if (nes_use_lro)
-					lro_receive_skb(&nesvnic->lro_mgr, rx_skb, NULL);
-				else
-					netif_receive_skb(rx_skb);
+				napi_gro_receive(&nesvnic->napi, rx_skb);
 
 skip_rx_indicate0:
 				;
@@ -2984,8 +2944,6 @@
 
 	} while (1);
 
-	if (nes_use_lro)
-		lro_flush_all(&nesvnic->lro_mgr);
 	if (sq_cqes) {
 		barrier();
 		/* restart the queue if it had been stopped */
diff --git a/drivers/infiniband/hw/nes/nes_hw.h b/drivers/infiniband/hw/nes/nes_hw.h
index c908020..1b66ef1 100644
--- a/drivers/infiniband/hw/nes/nes_hw.h
+++ b/drivers/infiniband/hw/nes/nes_hw.h
@@ -33,8 +33,6 @@
 #ifndef __NES_HW_H
 #define __NES_HW_H
 
-#include <linux/inet_lro.h>
-
 #define NES_PHY_TYPE_CX4       1
 #define NES_PHY_TYPE_1G        2
 #define NES_PHY_TYPE_ARGUS     4
@@ -1049,8 +1047,6 @@
 #define NES_TIMER_ENABLE_LIMIT      4
 #define NES_MAX_LINK_INTERRUPTS     128
 #define NES_MAX_LINK_CHECK          200
-#define NES_MAX_LRO_DESCRIPTORS     32
-#define NES_LRO_MAX_AGGR            64
 
 struct nes_adapter {
 	u64              fw_ver;
@@ -1263,9 +1259,6 @@
 	u8  next_qp_nic_index;
 	u8  of_device_registered;
 	u8  rdma_enabled;
-	u32 lro_max_aggr;
-	struct net_lro_mgr lro_mgr;
-	struct net_lro_desc lro_desc[NES_MAX_LRO_DESCRIPTORS];
 	struct timer_list event_timer;
 	enum ib_event_type delayed_event;
 	enum ib_event_type last_dispatched_event;
diff --git a/drivers/infiniband/hw/nes/nes_nic.c b/drivers/infiniband/hw/nes/nes_nic.c
index 6a0bdfa..3ea9e05 100644
--- a/drivers/infiniband/hw/nes/nes_nic.c
+++ b/drivers/infiniband/hw/nes/nes_nic.c
@@ -1085,9 +1085,6 @@
 	"Free 4Kpbls",
 	"Free 256pbls",
 	"Timer Inits",
-	"LRO aggregated",
-	"LRO flushed",
-	"LRO no_desc",
 	"PAU CreateQPs",
 	"PAU DestroyQPs",
 };
@@ -1302,9 +1299,6 @@
 	target_stat_values[++index] = nesadapter->free_4kpbl;
 	target_stat_values[++index] = nesadapter->free_256pbl;
 	target_stat_values[++index] = int_mod_timer_init;
-	target_stat_values[++index] = nesvnic->lro_mgr.stats.aggregated;
-	target_stat_values[++index] = nesvnic->lro_mgr.stats.flushed;
-	target_stat_values[++index] = nesvnic->lro_mgr.stats.no_desc;
 	target_stat_values[++index] = atomic_read(&pau_qps_created);
 	target_stat_values[++index] = atomic_read(&pau_qps_destroyed);
 }
@@ -1709,7 +1703,6 @@
 		netdev->hw_features |= NETIF_F_TSO;
 
 	netdev->features = netdev->hw_features | NETIF_F_HIGHDMA | NETIF_F_HW_VLAN_CTAG_TX;
-	netdev->hw_features |= NETIF_F_LRO;
 
 	nes_debug(NES_DBG_INIT, "nesvnic = %p, reported features = 0x%lX, QPid = %d,"
 			" nic_index = %d, logical_port = %d, mac_index = %d.\n",
diff --git a/drivers/net/ethernet/pasemi/Kconfig b/drivers/net/ethernet/pasemi/Kconfig
index db19c6f..7c92e83 100644
--- a/drivers/net/ethernet/pasemi/Kconfig
+++ b/drivers/net/ethernet/pasemi/Kconfig
@@ -5,7 +5,7 @@
 config NET_VENDOR_PASEMI
 	bool "PA Semi devices"
 	default y
-	depends on PPC_PASEMI && PCI && INET
+	depends on PPC_PASEMI && PCI
 	---help---
 	  If you have a network (Ethernet) card belonging to this class, say Y.
 
@@ -18,9 +18,8 @@
 
 config PASEMI_MAC
 	tristate "PA Semi 1/10Gbit MAC"
-	depends on PPC_PASEMI && PCI && INET
+	depends on PPC_PASEMI && PCI
 	select PHYLIB
-	select INET_LRO
 	---help---
 	  This driver supports the on-chip 1/10Gbit Ethernet controller on
 	  PA Semi's PWRficient line of chips.
diff --git a/drivers/net/ethernet/pasemi/pasemi_mac.c b/drivers/net/ethernet/pasemi/pasemi_mac.c
index 57a6e6c..af54df5 100644
--- a/drivers/net/ethernet/pasemi/pasemi_mac.c
+++ b/drivers/net/ethernet/pasemi/pasemi_mac.c
@@ -30,9 +30,7 @@
 #include <linux/skbuff.h>
 
 #include <linux/ip.h>
-#include <linux/tcp.h>
 #include <net/checksum.h>
-#include <linux/inet_lro.h>
 #include <linux/prefetch.h>
 
 #include <asm/irq.h>
@@ -52,12 +50,9 @@
  *
  * - Multicast support
  * - Large MTU support
- * - SW LRO
  * - Multiqueue RX/TX
  */
 
-#define LRO_MAX_AGGR 64
-
 #define PE_MIN_MTU	64
 #define PE_MAX_MTU	9000
 #define PE_DEF_MTU	ETH_DATA_LEN
@@ -257,37 +252,6 @@
 	return 0;
 }
 
-static int get_skb_hdr(struct sk_buff *skb, void **iphdr,
-		       void **tcph, u64 *hdr_flags, void *data)
-{
-	u64 macrx = (u64) data;
-	unsigned int ip_len;
-	struct iphdr *iph;
-
-	/* IPv4 header checksum failed */
-	if ((macrx & XCT_MACRX_HTY_M) != XCT_MACRX_HTY_IPV4_OK)
-		return -1;
-
-	/* non tcp packet */
-	skb_reset_network_header(skb);
-	iph = ip_hdr(skb);
-	if (iph->protocol != IPPROTO_TCP)
-		return -1;
-
-	ip_len = ip_hdrlen(skb);
-	skb_set_transport_header(skb, ip_len);
-	*tcph = tcp_hdr(skb);
-
-	/* check if ip header and tcp header are complete */
-	if (ntohs(iph->tot_len) < ip_len + tcp_hdrlen(skb))
-		return -1;
-
-	*hdr_flags = LRO_IPV4 | LRO_TCP;
-	*iphdr = iph;
-
-	return 0;
-}
-
 static int pasemi_mac_unmap_tx_skb(struct pasemi_mac *mac,
 				    const int nfrags,
 				    struct sk_buff *skb,
@@ -817,7 +781,7 @@
 		skb_put(skb, len-4);
 
 		skb->protocol = eth_type_trans(skb, mac->netdev);
-		lro_receive_skb(&mac->lro_mgr, skb, (void *)macrx);
+		napi_gro_receive(&mac->napi, skb);
 
 next:
 		RX_DESC(rx, n) = 0;
@@ -839,8 +803,6 @@
 
 	rx_ring(mac)->next_to_clean = n;
 
-	lro_flush_all(&mac->lro_mgr);
-
 	/* Increase is in number of 16-byte entries, and since each descriptor
 	 * with an 8BRES takes up 3x8 bytes (padded to 4x8), increase with
 	 * count*2.
@@ -1754,16 +1716,6 @@
 	dev->features = NETIF_F_IP_CSUM | NETIF_F_LLTX | NETIF_F_SG |
 			NETIF_F_HIGHDMA | NETIF_F_GSO;
 
-	mac->lro_mgr.max_aggr = LRO_MAX_AGGR;
-	mac->lro_mgr.max_desc = MAX_LRO_DESCRIPTORS;
-	mac->lro_mgr.lro_arr = mac->lro_desc;
-	mac->lro_mgr.get_skb_header = get_skb_hdr;
-	mac->lro_mgr.features = LRO_F_NAPI | LRO_F_EXTRACT_VLAN_ID;
-	mac->lro_mgr.dev = mac->netdev;
-	mac->lro_mgr.ip_summed = CHECKSUM_UNNECESSARY;
-	mac->lro_mgr.ip_summed_aggr = CHECKSUM_UNNECESSARY;
-
-
 	mac->dma_pdev = pci_get_device(PCI_VENDOR_ID_PASEMI, 0xa007, NULL);
 	if (!mac->dma_pdev) {
 		dev_err(&mac->pdev->dev, "Can't find DMA Controller\n");
diff --git a/drivers/net/ethernet/pasemi/pasemi_mac.h b/drivers/net/ethernet/pasemi/pasemi_mac.h
index a580770..161c99a 100644
--- a/drivers/net/ethernet/pasemi/pasemi_mac.h
+++ b/drivers/net/ethernet/pasemi/pasemi_mac.h
@@ -31,7 +31,6 @@
 #define CS_RING_SIZE (TX_RING_SIZE*2)
 
 
-#define MAX_LRO_DESCRIPTORS 8
 #define MAX_CS	2
 
 struct pasemi_mac_txring {
@@ -84,10 +83,7 @@
 
 	u8		mac_addr[ETH_ALEN];
 
-	struct net_lro_mgr	lro_mgr;
-	struct net_lro_desc	lro_desc[MAX_LRO_DESCRIPTORS];
 	struct timer_list	rxtimer;
-	unsigned int		lro_max_aggr;
 
 	struct pasemi_mac_txring *tx;
 	struct pasemi_mac_rxring *rx;
diff --git a/drivers/net/ethernet/pasemi/pasemi_mac_ethtool.c b/drivers/net/ethernet/pasemi/pasemi_mac_ethtool.c
index 25fae56..f046bfc 100644
--- a/drivers/net/ethernet/pasemi/pasemi_mac_ethtool.c
+++ b/drivers/net/ethernet/pasemi/pasemi_mac_ethtool.c
@@ -20,7 +20,6 @@
 #include <linux/netdevice.h>
 #include <linux/ethtool.h>
 #include <linux/pci.h>
-#include <linux/inet_lro.h>
 
 #include <asm/pasemi_dma.h>
 #include "pasemi_mac.h"
diff --git a/include/linux/inet_lro.h b/include/linux/inet_lro.h
deleted file mode 100644
index 9a715cf..0000000
--- a/include/linux/inet_lro.h
+++ /dev/null
@@ -1,142 +0,0 @@
-/*
- *  linux/include/linux/inet_lro.h
- *
- *  Large Receive Offload (ipv4 / tcp)
- *
- *  (C) Copyright IBM Corp. 2007
- *
- *  Authors:
- *       Jan-Bernd Themann <themann@de.ibm.com>
- *       Christoph Raisch <raisch@de.ibm.com>
- *
- *
- * 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, or (at your option)
- * any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write to the Free Software
- * Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
- */
-
-#ifndef __INET_LRO_H_
-#define __INET_LRO_H_
-
-#include <net/ip.h>
-#include <net/tcp.h>
-
-/*
- * LRO statistics
- */
-
-struct net_lro_stats {
-	unsigned long aggregated;
-	unsigned long flushed;
-	unsigned long no_desc;
-};
-
-/*
- * LRO descriptor for a tcp session
- */
-struct net_lro_desc {
-	struct sk_buff *parent;
-	struct sk_buff *last_skb;
-	struct skb_frag_struct *next_frag;
-	struct iphdr *iph;
-	struct tcphdr *tcph;
-	__wsum  data_csum;
-	__be32 tcp_rcv_tsecr;
-	__be32 tcp_rcv_tsval;
-	__be32 tcp_ack;
-	u32 tcp_next_seq;
-	u32 skb_tot_frags_len;
-	u16 ip_tot_len;
-	u16 tcp_saw_tstamp; 		/* timestamps enabled */
-	__be16 tcp_window;
-	int pkt_aggr_cnt;		/* counts aggregated packets */
-	int vlan_packet;
-	int mss;
-	int active;
-};
-
-/*
- * Large Receive Offload (LRO) Manager
- *
- * Fields must be set by driver
- */
-
-struct net_lro_mgr {
-	struct net_device *dev;
-	struct net_lro_stats stats;
-
-	/* LRO features */
-	unsigned long features;
-#define LRO_F_NAPI            1  /* Pass packets to stack via NAPI */
-#define LRO_F_EXTRACT_VLAN_ID 2  /* Set flag if VLAN IDs are extracted
-				    from received packets and eth protocol
-				    is still ETH_P_8021Q */
-
-	/*
-	 * Set for generated SKBs that are not added to
-	 * the frag list in fragmented mode
-	 */
-	u32 ip_summed;
-	u32 ip_summed_aggr; /* Set in aggregated SKBs: CHECKSUM_UNNECESSARY
-			     * or CHECKSUM_NONE */
-
-	int max_desc; /* Max number of LRO descriptors  */
-	int max_aggr; /* Max number of LRO packets to be aggregated */
-
-	int frag_align_pad; /* Padding required to properly align layer 3
-			     * headers in generated skb when using frags */
-
-	struct net_lro_desc *lro_arr; /* Array of LRO descriptors */
-
-	/*
-	 * Optimized driver functions
-	 *
-	 * get_skb_header: returns tcp and ip header for packet in SKB
-	 */
-	int (*get_skb_header)(struct sk_buff *skb, void **ip_hdr,
-			      void **tcpudp_hdr, u64 *hdr_flags, void *priv);
-
-	/* hdr_flags: */
-#define LRO_IPV4 1 /* ip_hdr is IPv4 header */
-#define LRO_TCP  2 /* tcpudp_hdr is TCP header */
-
-	/*
-	 * get_frag_header: returns mac, tcp and ip header for packet in SKB
-	 *
-	 * @hdr_flags: Indicate what kind of LRO has to be done
-	 *             (IPv4/IPv6/TCP/UDP)
-	 */
-	int (*get_frag_header)(struct skb_frag_struct *frag, void **mac_hdr,
-			       void **ip_hdr, void **tcpudp_hdr, u64 *hdr_flags,
-			       void *priv);
-};
-
-/*
- * Processes a SKB
- *
- * @lro_mgr: LRO manager to use
- * @skb: SKB to aggregate
- * @priv: Private data that may be used by driver functions
- *        (for example get_tcp_ip_hdr)
- */
-
-void lro_receive_skb(struct net_lro_mgr *lro_mgr,
-		     struct sk_buff *skb,
-		     void *priv);
-/*
- * Forward all aggregated SKBs held by lro_mgr to network stack
- */
-
-void lro_flush_all(struct net_lro_mgr *lro_mgr);
-
-#endif
diff --git a/net/ipv4/Kconfig b/net/ipv4/Kconfig
index 395d827..238225b 100644
--- a/net/ipv4/Kconfig
+++ b/net/ipv4/Kconfig
@@ -406,14 +406,6 @@
 
 	  If unsure, say Y.
 
-config INET_LRO
-	tristate "Large Receive Offload (ipv4/tcp)"
-	default y
-	---help---
-	  Support for Large Receive Offload (ipv4/tcp).
-
-	  If unsure, say Y.
-
 config INET_DIAG
 	tristate "INET: socket monitoring interface"
 	default y
diff --git a/net/ipv4/Makefile b/net/ipv4/Makefile
index 62c049b..bfa1336 100644
--- a/net/ipv4/Makefile
+++ b/net/ipv4/Makefile
@@ -32,7 +32,6 @@
 obj-$(CONFIG_INET_IPCOMP) += ipcomp.o
 obj-$(CONFIG_INET_XFRM_TUNNEL) += xfrm4_tunnel.o
 obj-$(CONFIG_INET_XFRM_MODE_BEET) += xfrm4_mode_beet.o
-obj-$(CONFIG_INET_LRO) += inet_lro.o
 obj-$(CONFIG_INET_TUNNEL) += tunnel4.o
 obj-$(CONFIG_INET_XFRM_MODE_TRANSPORT) += xfrm4_mode_transport.o
 obj-$(CONFIG_INET_XFRM_MODE_TUNNEL) += xfrm4_mode_tunnel.o
diff --git a/net/ipv4/inet_lro.c b/net/ipv4/inet_lro.c
deleted file mode 100644
index f17ea49..0000000
--- a/net/ipv4/inet_lro.c
+++ /dev/null
@@ -1,374 +0,0 @@
-/*
- *  linux/net/ipv4/inet_lro.c
- *
- *  Large Receive Offload (ipv4 / tcp)
- *
- *  (C) Copyright IBM Corp. 2007
- *
- *  Authors:
- *       Jan-Bernd Themann <themann@de.ibm.com>
- *       Christoph Raisch <raisch@de.ibm.com>
- *
- *
- * 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, or (at your option)
- * any later version.
- *
- * This program is distributed in the hope that it will be useful,
- * but WITHOUT ANY WARRANTY; without even the implied warranty of
- * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- * GNU General Public License for more details.
- *
- * You should have received a copy of the GNU General Public License
- * along with this program; if not, write to the Free Software
- * Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
- */
-
-
-#include <linux/module.h>
-#include <linux/if_vlan.h>
-#include <linux/inet_lro.h>
-#include <net/checksum.h>
-
-MODULE_LICENSE("GPL");
-MODULE_AUTHOR("Jan-Bernd Themann <themann@de.ibm.com>");
-MODULE_DESCRIPTION("Large Receive Offload (ipv4 / tcp)");
-
-#define TCP_HDR_LEN(tcph) (tcph->doff << 2)
-#define IP_HDR_LEN(iph) (iph->ihl << 2)
-#define TCP_PAYLOAD_LENGTH(iph, tcph) \
-	(ntohs(iph->tot_len) - IP_HDR_LEN(iph) - TCP_HDR_LEN(tcph))
-
-#define IPH_LEN_WO_OPTIONS 5
-#define TCPH_LEN_WO_OPTIONS 5
-#define TCPH_LEN_W_TIMESTAMP 8
-
-#define LRO_MAX_PG_HLEN 64
-
-#define LRO_INC_STATS(lro_mgr, attr) { lro_mgr->stats.attr++; }
-
-/*
- * Basic tcp checks whether packet is suitable for LRO
- */
-
-static int lro_tcp_ip_check(const struct iphdr *iph, const struct tcphdr *tcph,
-			    int len, const struct net_lro_desc *lro_desc)
-{
-        /* check ip header: don't aggregate padded frames */
-	if (ntohs(iph->tot_len) != len)
-		return -1;
-
-	if (TCP_PAYLOAD_LENGTH(iph, tcph) == 0)
-		return -1;
-
-	if (iph->ihl != IPH_LEN_WO_OPTIONS)
-		return -1;
-
-	if (tcph->cwr || tcph->ece || tcph->urg || !tcph->ack ||
-	    tcph->rst || tcph->syn || tcph->fin)
-		return -1;
-
-	if (INET_ECN_is_ce(ipv4_get_dsfield(iph)))
-		return -1;
-
-	if (tcph->doff != TCPH_LEN_WO_OPTIONS &&
-	    tcph->doff != TCPH_LEN_W_TIMESTAMP)
-		return -1;
-
-	/* check tcp options (only timestamp allowed) */
-	if (tcph->doff == TCPH_LEN_W_TIMESTAMP) {
-		__be32 *topt = (__be32 *)(tcph + 1);
-
-		if (*topt != htonl((TCPOPT_NOP << 24) | (TCPOPT_NOP << 16)
-				   | (TCPOPT_TIMESTAMP << 8)
-				   | TCPOLEN_TIMESTAMP))
-			return -1;
-
-		/* timestamp should be in right order */
-		topt++;
-		if (lro_desc && after(ntohl(lro_desc->tcp_rcv_tsval),
-				      ntohl(*topt)))
-			return -1;
-
-		/* timestamp reply should not be zero */
-		topt++;
-		if (*topt == 0)
-			return -1;
-	}
-
-	return 0;
-}
-
-static void lro_update_tcp_ip_header(struct net_lro_desc *lro_desc)
-{
-	struct iphdr *iph = lro_desc->iph;
-	struct tcphdr *tcph = lro_desc->tcph;
-	__be32 *p;
-	__wsum tcp_hdr_csum;
-
-	tcph->ack_seq = lro_desc->tcp_ack;
-	tcph->window = lro_desc->tcp_window;
-
-	if (lro_desc->tcp_saw_tstamp) {
-		p = (__be32 *)(tcph + 1);
-		*(p+2) = lro_desc->tcp_rcv_tsecr;
-	}
-
-	csum_replace2(&iph->check, iph->tot_len, htons(lro_desc->ip_tot_len));
-	iph->tot_len = htons(lro_desc->ip_tot_len);
-
-	tcph->check = 0;
-	tcp_hdr_csum = csum_partial(tcph, TCP_HDR_LEN(tcph), 0);
-	lro_desc->data_csum = csum_add(lro_desc->data_csum, tcp_hdr_csum);
-	tcph->check = csum_tcpudp_magic(iph->saddr, iph->daddr,
-					lro_desc->ip_tot_len -
-					IP_HDR_LEN(iph), IPPROTO_TCP,
-					lro_desc->data_csum);
-}
-
-static __wsum lro_tcp_data_csum(struct iphdr *iph, struct tcphdr *tcph, int len)
-{
-	__wsum tcp_csum;
-	__wsum tcp_hdr_csum;
-	__wsum tcp_ps_hdr_csum;
-
-	tcp_csum = ~csum_unfold(tcph->check);
-	tcp_hdr_csum = csum_partial(tcph, TCP_HDR_LEN(tcph), tcp_csum);
-
-	tcp_ps_hdr_csum = csum_tcpudp_nofold(iph->saddr, iph->daddr,
-					     len + TCP_HDR_LEN(tcph),
-					     IPPROTO_TCP, 0);
-
-	return csum_sub(csum_sub(tcp_csum, tcp_hdr_csum),
-			tcp_ps_hdr_csum);
-}
-
-static void lro_init_desc(struct net_lro_desc *lro_desc, struct sk_buff *skb,
-			  struct iphdr *iph, struct tcphdr *tcph)
-{
-	int nr_frags;
-	__be32 *ptr;
-	u32 tcp_data_len = TCP_PAYLOAD_LENGTH(iph, tcph);
-
-	nr_frags = skb_shinfo(skb)->nr_frags;
-	lro_desc->parent = skb;
-	lro_desc->next_frag = &(skb_shinfo(skb)->frags[nr_frags]);
-	lro_desc->iph = iph;
-	lro_desc->tcph = tcph;
-	lro_desc->tcp_next_seq = ntohl(tcph->seq) + tcp_data_len;
-	lro_desc->tcp_ack = tcph->ack_seq;
-	lro_desc->tcp_window = tcph->window;
-
-	lro_desc->pkt_aggr_cnt = 1;
-	lro_desc->ip_tot_len = ntohs(iph->tot_len);
-
-	if (tcph->doff == 8) {
-		ptr = (__be32 *)(tcph+1);
-		lro_desc->tcp_saw_tstamp = 1;
-		lro_desc->tcp_rcv_tsval = *(ptr+1);
-		lro_desc->tcp_rcv_tsecr = *(ptr+2);
-	}
-
-	lro_desc->mss = tcp_data_len;
-	lro_desc->active = 1;
-
-	lro_desc->data_csum = lro_tcp_data_csum(iph, tcph,
-						tcp_data_len);
-}
-
-static inline void lro_clear_desc(struct net_lro_desc *lro_desc)
-{
-	memset(lro_desc, 0, sizeof(struct net_lro_desc));
-}
-
-static void lro_add_common(struct net_lro_desc *lro_desc, struct iphdr *iph,
-			   struct tcphdr *tcph, int tcp_data_len)
-{
-	struct sk_buff *parent = lro_desc->parent;
-	__be32 *topt;
-
-	lro_desc->pkt_aggr_cnt++;
-	lro_desc->ip_tot_len += tcp_data_len;
-	lro_desc->tcp_next_seq += tcp_data_len;
-	lro_desc->tcp_window = tcph->window;
-	lro_desc->tcp_ack = tcph->ack_seq;
-
-	/* don't update tcp_rcv_tsval, would not work with PAWS */
-	if (lro_desc->tcp_saw_tstamp) {
-		topt = (__be32 *) (tcph + 1);
-		lro_desc->tcp_rcv_tsecr = *(topt + 2);
-	}
-
-	lro_desc->data_csum = csum_block_add(lro_desc->data_csum,
-					     lro_tcp_data_csum(iph, tcph,
-							       tcp_data_len),
-					     parent->len);
-
-	parent->len += tcp_data_len;
-	parent->data_len += tcp_data_len;
-	if (tcp_data_len > lro_desc->mss)
-		lro_desc->mss = tcp_data_len;
-}
-
-static void lro_add_packet(struct net_lro_desc *lro_desc, struct sk_buff *skb,
-			   struct iphdr *iph, struct tcphdr *tcph)
-{
-	struct sk_buff *parent = lro_desc->parent;
-	int tcp_data_len = TCP_PAYLOAD_LENGTH(iph, tcph);
-
-	lro_add_common(lro_desc, iph, tcph, tcp_data_len);
-
-	skb_pull(skb, (skb->len - tcp_data_len));
-	parent->truesize += skb->truesize;
-
-	if (lro_desc->last_skb)
-		lro_desc->last_skb->next = skb;
-	else
-		skb_shinfo(parent)->frag_list = skb;
-
-	lro_desc->last_skb = skb;
-}
-
-
-static int lro_check_tcp_conn(struct net_lro_desc *lro_desc,
-			      struct iphdr *iph,
-			      struct tcphdr *tcph)
-{
-	if ((lro_desc->iph->saddr != iph->saddr) ||
-	    (lro_desc->iph->daddr != iph->daddr) ||
-	    (lro_desc->tcph->source != tcph->source) ||
-	    (lro_desc->tcph->dest != tcph->dest))
-		return -1;
-	return 0;
-}
-
-static struct net_lro_desc *lro_get_desc(struct net_lro_mgr *lro_mgr,
-					 struct net_lro_desc *lro_arr,
-					 struct iphdr *iph,
-					 struct tcphdr *tcph)
-{
-	struct net_lro_desc *lro_desc = NULL;
-	struct net_lro_desc *tmp;
-	int max_desc = lro_mgr->max_desc;
-	int i;
-
-	for (i = 0; i < max_desc; i++) {
-		tmp = &lro_arr[i];
-		if (tmp->active)
-			if (!lro_check_tcp_conn(tmp, iph, tcph)) {
-				lro_desc = tmp;
-				goto out;
-			}
-	}
-
-	for (i = 0; i < max_desc; i++) {
-		if (!lro_arr[i].active) {
-			lro_desc = &lro_arr[i];
-			goto out;
-		}
-	}
-
-	LRO_INC_STATS(lro_mgr, no_desc);
-out:
-	return lro_desc;
-}
-
-static void lro_flush(struct net_lro_mgr *lro_mgr,
-		      struct net_lro_desc *lro_desc)
-{
-	if (lro_desc->pkt_aggr_cnt > 1)
-		lro_update_tcp_ip_header(lro_desc);
-
-	skb_shinfo(lro_desc->parent)->gso_size = lro_desc->mss;
-
-	if (lro_mgr->features & LRO_F_NAPI)
-		netif_receive_skb(lro_desc->parent);
-	else
-		netif_rx(lro_desc->parent);
-
-	LRO_INC_STATS(lro_mgr, flushed);
-	lro_clear_desc(lro_desc);
-}
-
-static int __lro_proc_skb(struct net_lro_mgr *lro_mgr, struct sk_buff *skb,
-			  void *priv)
-{
-	struct net_lro_desc *lro_desc;
-	struct iphdr *iph;
-	struct tcphdr *tcph;
-	u64 flags;
-	int vlan_hdr_len = 0;
-
-	if (!lro_mgr->get_skb_header ||
-	    lro_mgr->get_skb_header(skb, (void *)&iph, (void *)&tcph,
-				    &flags, priv))
-		goto out;
-
-	if (!(flags & LRO_IPV4) || !(flags & LRO_TCP))
-		goto out;
-
-	lro_desc = lro_get_desc(lro_mgr, lro_mgr->lro_arr, iph, tcph);
-	if (!lro_desc)
-		goto out;
-
-	if ((skb->protocol == htons(ETH_P_8021Q)) &&
-	    !(lro_mgr->features & LRO_F_EXTRACT_VLAN_ID))
-		vlan_hdr_len = VLAN_HLEN;
-
-	if (!lro_desc->active) { /* start new lro session */
-		if (lro_tcp_ip_check(iph, tcph, skb->len - vlan_hdr_len, NULL))
-			goto out;
-
-		skb->ip_summed = lro_mgr->ip_summed_aggr;
-		lro_init_desc(lro_desc, skb, iph, tcph);
-		LRO_INC_STATS(lro_mgr, aggregated);
-		return 0;
-	}
-
-	if (lro_desc->tcp_next_seq != ntohl(tcph->seq))
-		goto out2;
-
-	if (lro_tcp_ip_check(iph, tcph, skb->len, lro_desc))
-		goto out2;
-
-	lro_add_packet(lro_desc, skb, iph, tcph);
-	LRO_INC_STATS(lro_mgr, aggregated);
-
-	if ((lro_desc->pkt_aggr_cnt >= lro_mgr->max_aggr) ||
-	    lro_desc->parent->len > (0xFFFF - lro_mgr->dev->mtu))
-		lro_flush(lro_mgr, lro_desc);
-
-	return 0;
-
-out2: /* send aggregated SKBs to stack */
-	lro_flush(lro_mgr, lro_desc);
-
-out:
-	return 1;
-}
-
-void lro_receive_skb(struct net_lro_mgr *lro_mgr,
-		     struct sk_buff *skb,
-		     void *priv)
-{
-	if (__lro_proc_skb(lro_mgr, skb, priv)) {
-		if (lro_mgr->features & LRO_F_NAPI)
-			netif_receive_skb(skb);
-		else
-			netif_rx(skb);
-	}
-}
-EXPORT_SYMBOL(lro_receive_skb);
-
-void lro_flush_all(struct net_lro_mgr *lro_mgr)
-{
-	int i;
-	struct net_lro_desc *lro_desc = lro_mgr->lro_arr;
-
-	for (i = 0; i < lro_mgr->max_desc; i++) {
-		if (lro_desc[i].active)
-			lro_flush(lro_mgr, &lro_desc[i]);
-	}
-}
-EXPORT_SYMBOL(lro_flush_all);