diff --git a/drivers/net/tg3.c b/drivers/net/tg3.c
index 5791405..3263f50 100644
--- a/drivers/net/tg3.c
+++ b/drivers/net/tg3.c
@@ -126,6 +126,9 @@
 				 TG3_TX_RING_SIZE)
 #define NEXT_TX(N)		(((N) + 1) & (TG3_TX_RING_SIZE - 1))
 
+#define TG3_RX_DMA_ALIGN		16
+#define TG3_RX_HEADROOM			ALIGN(VLAN_HLEN, TG3_RX_DMA_ALIGN)
+
 #define TG3_DMA_BYTE_ENAB		64
 
 #define TG3_RX_STD_DMA_SZ		1536
@@ -4624,6 +4627,8 @@
 		struct sk_buff *skb;
 		dma_addr_t dma_addr;
 		u32 opaque_key, desc_idx, *post_ptr;
+		bool hw_vlan __maybe_unused = false;
+		u16 vtag __maybe_unused = 0;
 
 		desc_idx = desc->opaque & RXD_OPAQUE_INDEX_MASK;
 		opaque_key = desc->opaque & RXD_OPAQUE_RING_MASK;
@@ -4682,12 +4687,12 @@
 			tg3_recycle_rx(tnapi, tpr, opaque_key,
 				       desc_idx, *post_ptr);
 
-			copy_skb = netdev_alloc_skb(tp->dev,
-						    len + TG3_RAW_IP_ALIGN);
+			copy_skb = netdev_alloc_skb(tp->dev, len + VLAN_HLEN +
+						    TG3_RAW_IP_ALIGN);
 			if (copy_skb == NULL)
 				goto drop_it_no_recycle;
 
-			skb_reserve(copy_skb, TG3_RAW_IP_ALIGN);
+			skb_reserve(copy_skb, TG3_RAW_IP_ALIGN + VLAN_HLEN);
 			skb_put(copy_skb, len);
 			pci_dma_sync_single_for_cpu(tp->pdev, dma_addr, len, PCI_DMA_FROMDEVICE);
 			skb_copy_from_linear_data(skb, copy_skb->data, len);
@@ -4713,12 +4718,29 @@
 			goto next_pkt;
 		}
 
+		if (desc->type_flags & RXD_FLAG_VLAN &&
+		    !(tp->rx_mode & RX_MODE_KEEP_VLAN_TAG)) {
+			vtag = desc->err_vlan & RXD_VLAN_MASK;
 #if TG3_VLAN_TAG_USED
-		if (tp->vlgrp != NULL &&
-		    desc->type_flags & RXD_FLAG_VLAN) {
-			vlan_gro_receive(&tnapi->napi, tp->vlgrp,
-					 desc->err_vlan & RXD_VLAN_MASK, skb);
-		} else
+			if (tp->vlgrp)
+				hw_vlan = true;
+			else
+#endif
+			{
+				struct vlan_ethhdr *ve = (struct vlan_ethhdr *)
+						    __skb_push(skb, VLAN_HLEN);
+
+				memmove(ve, skb->data + VLAN_HLEN,
+					ETH_ALEN * 2);
+				ve->h_vlan_proto = htons(ETH_P_8021Q);
+				ve->h_vlan_TCI = htons(vtag);
+			}
+		}
+
+#if TG3_VLAN_TAG_USED
+		if (hw_vlan)
+			vlan_gro_receive(&tnapi->napi, tp->vlgrp, vtag, skb);
+		else
 #endif
 			napi_gro_receive(&tnapi->napi, skb);
 
@@ -13481,13 +13503,13 @@
 	else
 		tp->tg3_flags &= ~TG3_FLAG_POLL_SERDES;
 
-	tp->rx_offset = NET_IP_ALIGN;
+	tp->rx_offset = NET_IP_ALIGN + TG3_RX_HEADROOM;
 	tp->rx_copy_thresh = TG3_RX_COPY_THRESHOLD;
 	if (GET_ASIC_REV(tp->pci_chip_rev_id) == ASIC_REV_5701 &&
 	    (tp->tg3_flags & TG3_FLAG_PCIX_MODE) != 0) {
-		tp->rx_offset = 0;
+		tp->rx_offset -= NET_IP_ALIGN;
 #ifndef CONFIG_HAVE_EFFICIENT_UNALIGNED_ACCESS
-		tp->rx_copy_thresh = ~0;
+		tp->rx_copy_thresh = ~(u16)0;
 #endif
 	}