diff --git a/drivers/isdn/gigaset/asyncdata.c b/drivers/isdn/gigaset/asyncdata.c
index a25216bf475e5483fe0332f4d11416cfe0825d7d..256fc4809c812c4a87d389d97b862b75fbbe5a58 100644
--- a/drivers/isdn/gigaset/asyncdata.c
+++ b/drivers/isdn/gigaset/asyncdata.c
@@ -156,7 +156,7 @@ static inline int hdlc_loop(unsigned char c, unsigned char *src, int numbytes,
 
 				/* end of frame */
 				gigaset_isdn_rcv_err(bcs);
-				dev_kfree_skb(skb);
+				dev_kfree_skb_any(skb);
 			} else if (!(inputstate & INS_have_data)) { /* 7E 7E */
 #ifdef CONFIG_GIGASET_DEBUG
 				++bcs->emptycount;
@@ -172,7 +172,7 @@ static inline int hdlc_loop(unsigned char c, unsigned char *src, int numbytes,
 				"Checksum failed, %u bytes corrupted!\n",
 						skb->len);
 					gigaset_isdn_rcv_err(bcs);
-					dev_kfree_skb(skb);
+					dev_kfree_skb_any(skb);
 				} else if (likely(skb->len > 2)) {
 					__skb_trim(skb, skb->len - 2);
 					gigaset_skb_rcvd(bcs, skb);
@@ -182,7 +182,7 @@ static inline int hdlc_loop(unsigned char c, unsigned char *src, int numbytes,
 					"invalid packet size (%d)\n", skb->len);
 						gigaset_isdn_rcv_err(bcs);
 					}
-					dev_kfree_skb(skb);
+					dev_kfree_skb_any(skb);
 				}
 			}
 
@@ -430,11 +430,11 @@ EXPORT_SYMBOL_GPL(gigaset_m10x_input);
  * opening and closing flags, preserving headroom data.
  * parameters:
  *	skb		skb containing original packet (freed upon return)
- *	headroom	number of headroom bytes to preserve
  * Return value:
  *	pointer to newly allocated skb containing the result frame
+ *	and the original link layer header, NULL on error
  */
-static struct sk_buff *HDLC_Encode(struct sk_buff *skb, int headroom)
+static struct sk_buff *HDLC_Encode(struct sk_buff *skb)
 {
 	struct sk_buff *hdlc_skb;
 	__u16 fcs;
@@ -456,17 +456,19 @@ static struct sk_buff *HDLC_Encode(struct sk_buff *skb, int headroom)
 
 	/* size of new buffer: original size + number of stuffing bytes
 	 * + 2 bytes FCS + 2 stuffing bytes for FCS (if needed) + 2 flag bytes
-	 * + room for acknowledgement header
+	 * + room for link layer header
 	 */
-	hdlc_skb = dev_alloc_skb(skb->len + stuf_cnt + 6 + headroom);
+	hdlc_skb = dev_alloc_skb(skb->len + stuf_cnt + 6 + skb->mac_len);
 	if (!hdlc_skb) {
-		dev_kfree_skb(skb);
+		dev_kfree_skb_any(skb);
 		return NULL;
 	}
 
-	/* Copy acknowledgement header into new skb */
-	skb_reserve(hdlc_skb, headroom);
-	memcpy(hdlc_skb->head, skb->head, headroom);
+	/* Copy link layer header into new skb */
+	skb_reset_mac_header(hdlc_skb);
+	skb_reserve(hdlc_skb, skb->mac_len);
+	memcpy(skb_mac_header(hdlc_skb), skb_mac_header(skb), skb->mac_len);
+	hdlc_skb->mac_len = skb->mac_len;
 
 	/* Add flag sequence in front of everything.. */
 	*(skb_put(hdlc_skb, 1)) = PPP_FLAG;
@@ -497,7 +499,7 @@ static struct sk_buff *HDLC_Encode(struct sk_buff *skb, int headroom)
 
 	*(skb_put(hdlc_skb, 1)) = PPP_FLAG;
 
-	dev_kfree_skb(skb);
+	dev_kfree_skb_any(skb);
 	return hdlc_skb;
 }
 
@@ -506,28 +508,33 @@ static struct sk_buff *HDLC_Encode(struct sk_buff *skb, int headroom)
  * preserving headroom data.
  * parameters:
  *	skb		skb containing original packet (freed upon return)
- *	headroom	number of headroom bytes to preserve
  * Return value:
  *	pointer to newly allocated skb containing the result frame
+ *	and the original link layer header, NULL on error
  */
-static struct sk_buff *iraw_encode(struct sk_buff *skb, int headroom)
+static struct sk_buff *iraw_encode(struct sk_buff *skb)
 {
 	struct sk_buff *iraw_skb;
 	unsigned char c;
 	unsigned char *cp;
 	int len;
 
-	/* worst case: every byte must be stuffed */
-	iraw_skb = dev_alloc_skb(2*skb->len + headroom);
+	/* size of new buffer (worst case = every byte must be stuffed):
+	 * 2 * original size + room for link layer header
+	 */
+	iraw_skb = dev_alloc_skb(2*skb->len + skb->mac_len);
 	if (!iraw_skb) {
-		dev_kfree_skb(skb);
+		dev_kfree_skb_any(skb);
 		return NULL;
 	}
 
-	/* Copy acknowledgement header into new skb */
-	skb_reserve(iraw_skb, headroom);
-	memcpy(iraw_skb->head, skb->head, headroom);
+	/* copy link layer header into new skb */
+	skb_reset_mac_header(iraw_skb);
+	skb_reserve(iraw_skb, skb->mac_len);
+	memcpy(skb_mac_header(iraw_skb), skb_mac_header(skb), skb->mac_len);
+	iraw_skb->mac_len = skb->mac_len;
 
+	/* copy and stuff data */
 	cp = skb->data;
 	len = skb->len;
 	while (len--) {
@@ -536,7 +543,7 @@ static struct sk_buff *iraw_encode(struct sk_buff *skb, int headroom)
 			*(skb_put(iraw_skb, 1)) = c;
 		*(skb_put(iraw_skb, 1)) = c;
 	}
-	dev_kfree_skb(skb);
+	dev_kfree_skb_any(skb);
 	return iraw_skb;
 }
 
@@ -548,7 +555,7 @@ static struct sk_buff *iraw_encode(struct sk_buff *skb, int headroom)
  * Called by LL to encode and queue an skb for sending, and start
  * transmission if necessary.
  * Once the payload data has been transmitted completely, gigaset_skb_sent()
- * will be called with the first cs->hw_hdr_len bytes of skb->head preserved.
+ * will be called with the skb's link layer header preserved.
  *
  * Return value:
  *	number of bytes accepted for sending (skb->len) if ok,
@@ -560,9 +567,9 @@ int gigaset_m10x_send_skb(struct bc_state *bcs, struct sk_buff *skb)
 	unsigned long flags;
 
 	if (bcs->proto2 == L2_HDLC)
-		skb = HDLC_Encode(skb, bcs->cs->hw_hdr_len);
+		skb = HDLC_Encode(skb);
 	else
-		skb = iraw_encode(skb, bcs->cs->hw_hdr_len);
+		skb = iraw_encode(skb);
 	if (!skb) {
 		dev_err(bcs->cs->dev,
 			"unable to allocate memory for encoding!\n");
diff --git a/drivers/isdn/gigaset/capi.c b/drivers/isdn/gigaset/capi.c
index d1afac2bf65077bf5cec89999aa51a16978c25ff..3f5cd06af104f42c069e697d2f265e33a929c74a 100644
--- a/drivers/isdn/gigaset/capi.c
+++ b/drivers/isdn/gigaset/capi.c
@@ -362,6 +362,7 @@ void gigaset_skb_sent(struct bc_state *bcs, struct sk_buff *dskb)
 	struct cardstate *cs = bcs->cs;
 	struct gigaset_capi_ctr *iif = cs->iif;
 	struct gigaset_capi_appl *ap = bcs->ap;
+	unsigned char *req = skb_mac_header(dskb);
 	struct sk_buff *cskb;
 	u16 flags;
 
@@ -380,7 +381,7 @@ void gigaset_skb_sent(struct bc_state *bcs, struct sk_buff *dskb)
 	}
 
 	/* ToDo: honor unset "delivery confirmation" bit */
-	flags = CAPIMSG_FLAGS(dskb->head);
+	flags = CAPIMSG_FLAGS(req);
 
 	/* build DATA_B3_CONF message */
 	cskb = alloc_skb(CAPI_DATA_B3_CONF_LEN, GFP_ATOMIC);
@@ -393,11 +394,11 @@ void gigaset_skb_sent(struct bc_state *bcs, struct sk_buff *dskb)
 	CAPIMSG_SETAPPID(cskb->data, ap->id);
 	CAPIMSG_SETCOMMAND(cskb->data, CAPI_DATA_B3);
 	CAPIMSG_SETSUBCOMMAND(cskb->data,  CAPI_CONF);
-	CAPIMSG_SETMSGID(cskb->data, CAPIMSG_MSGID(dskb->head));
+	CAPIMSG_SETMSGID(cskb->data, CAPIMSG_MSGID(req));
 	CAPIMSG_SETCONTROLLER(cskb->data, iif->ctr.cnr);
 	CAPIMSG_SETPLCI_PART(cskb->data, bcs->channel + 1);
 	CAPIMSG_SETNCCI_PART(cskb->data, 1);
-	CAPIMSG_SETHANDLE_CONF(cskb->data, CAPIMSG_HANDLE_REQ(dskb->head));
+	CAPIMSG_SETHANDLE_CONF(cskb->data, CAPIMSG_HANDLE_REQ(req));
 	if (flags & ~CAPI_FLAGS_DELIVERY_CONFIRMATION)
 		CAPIMSG_SETINFO_CONF(cskb->data,
 				     CapiFlagsNotSupportedByProtocol);
@@ -437,7 +438,7 @@ void gigaset_skb_rcvd(struct bc_state *bcs, struct sk_buff *skb)
 	/* don't send further B3 messages if disconnected */
 	if (ap->connected < APCONN_ACTIVE) {
 		gig_dbg(DEBUG_LLDATA, "disconnected, discarding data");
-		dev_kfree_skb(skb);
+		dev_kfree_skb_any(skb);
 		return;
 	}
 
@@ -1461,7 +1462,7 @@ static void do_connect_resp(struct gigaset_capi_ctr *iif,
 	/* decode message */
 	capi_message2cmsg(cmsg, skb->data);
 	dump_cmsg(DEBUG_CMD, __func__, cmsg);
-	dev_kfree_skb(skb);
+	dev_kfree_skb_any(skb);
 
 	/* extract and check channel number from PLCI */
 	channel = (cmsg->adr.adrPLCI >> 8) & 0xff;
@@ -1652,7 +1653,7 @@ static void do_connect_b3_resp(struct gigaset_capi_ctr *iif,
 	    ((cmsg->adr.adrNCCI >> 16) & 0xffff) != 1) {
 		dev_notice(cs->dev, "%s: invalid %s 0x%02x\n",
 			   "CONNECT_B3_RESP", "NCCI", cmsg->adr.adrNCCI);
-		dev_kfree_skb(skb);
+		dev_kfree_skb_any(skb);
 		return;
 	}
 	bcs = &cs->bcs[channel-1];
@@ -1665,7 +1666,7 @@ static void do_connect_b3_resp(struct gigaset_capi_ctr *iif,
 		if (!gigaset_add_event(cs, &bcs->at_state,
 				       EV_HUP, NULL, 0, NULL)) {
 			dev_err(cs->dev, "%s: out of memory\n", __func__);
-			dev_kfree_skb(skb);
+			dev_kfree_skb_any(skb);
 			return;
 		}
 		gig_dbg(DEBUG_CMD, "scheduling HUP");
@@ -1880,12 +1881,12 @@ static void do_data_b3_req(struct gigaset_capi_ctr *iif,
 		return;
 	}
 
-	/*
-	 * pull CAPI message from skb,
-	 * pass payload data to device-specific module
-	 * CAPI message will be preserved in headroom
-	 */
+	/* pull CAPI message into link layer header */
+	skb_reset_mac_header(skb);
+	skb->mac_len = msglen;
 	skb_pull(skb, msglen);
+
+	/* pass to device-specific module */
 	if (cs->ops->send_skb(&cs->bcs[channel-1], skb) < 0) {
 		send_conf(iif, ap, skb, CAPI_MSGOSRESOURCEERR);
 		return;
@@ -1946,7 +1947,7 @@ static void do_nothing(struct gigaset_capi_ctr *iif,
 		capi_message2cmsg(&iif->acmsg, skb->data);
 		dump_cmsg(DEBUG_CMD, __func__, &iif->acmsg);
 	}
-	dev_kfree_skb(skb);
+	dev_kfree_skb_any(skb);
 }
 
 static void do_data_b3_resp(struct gigaset_capi_ctr *iif,
@@ -1954,7 +1955,7 @@ static void do_data_b3_resp(struct gigaset_capi_ctr *iif,
 			    struct sk_buff *skb)
 {
 	dump_rawmsg(DEBUG_LLDATA, __func__, skb->data);
-	dev_kfree_skb(skb);
+	dev_kfree_skb_any(skb);
 }
 
 /* table of outgoing CAPI message handlers with lookup function */
diff --git a/drivers/isdn/gigaset/gigaset.h b/drivers/isdn/gigaset/gigaset.h
index 4749ef100fd3d88cb58d2b6abbaf59505133a952..c59216b9c1d0c9f90c63d702d6bcb430c7b5a499 100644
--- a/drivers/isdn/gigaset/gigaset.h
+++ b/drivers/isdn/gigaset/gigaset.h
@@ -625,7 +625,7 @@ struct gigaset_ops {
 
 	/* Called from LL interface to put an skb into the send-queue.
 	 * After sending is completed, gigaset_skb_sent() must be called
-	 * with the first cs->hw_hdr_len bytes of skb->head preserved. */
+	 * with the skb's link layer header preserved. */
 	int (*send_skb)(struct bc_state *bcs, struct sk_buff *skb);
 
 	/* Called from ev-layer.c to process a block of data
diff --git a/drivers/isdn/gigaset/i4l.c b/drivers/isdn/gigaset/i4l.c
index aca72a06184ec198d0f328a91c00b7e269803f0e..828824f905c4d1ae5bbd2c37831f50a044f2087f 100644
--- a/drivers/isdn/gigaset/i4l.c
+++ b/drivers/isdn/gigaset/i4l.c
@@ -41,8 +41,8 @@ static int writebuf_from_LL(int driverID, int channel, int ack,
 {
 	struct cardstate *cs;
 	struct bc_state *bcs;
+	unsigned char *ack_header;
 	unsigned len;
-	unsigned skblen;
 
 	if (!(cs = gigaset_get_cs_by_id(driverID))) {
 		pr_err("%s: invalid driver ID (%d)\n", __func__, driverID);
@@ -78,11 +78,23 @@ static int writebuf_from_LL(int driverID, int channel, int ack,
 		return -EINVAL;
 	}
 
-	skblen = ack ? len : 0;
-	skb->head[0] = skblen & 0xff;
-	skb->head[1] = skblen >> 8;
-	gig_dbg(DEBUG_MCMD, "skb: len=%u, skblen=%u: %02x %02x",
-		len, skblen, (unsigned) skb->head[0], (unsigned) skb->head[1]);
+	/* set up acknowledgement header */
+	if (skb_headroom(skb) < HW_HDR_LEN) {
+		/* should never happen */
+		dev_err(cs->dev, "%s: insufficient skb headroom\n", __func__);
+		return -ENOMEM;
+	}
+	skb_set_mac_header(skb, -HW_HDR_LEN);
+	skb->mac_len = HW_HDR_LEN;
+	ack_header = skb_mac_header(skb);
+	if (ack) {
+		ack_header[0] = len & 0xff;
+		ack_header[1] = len >> 8;
+	} else {
+		ack_header[0] = ack_header[1] = 0;
+	}
+	gig_dbg(DEBUG_MCMD, "skb: len=%u, ack=%d: %02x %02x",
+		len, ack, ack_header[0], ack_header[1]);
 
 	/* pass to device-specific module */
 	return cs->ops->send_skb(bcs, skb);
@@ -99,6 +111,7 @@ static int writebuf_from_LL(int driverID, int channel, int ack,
 void gigaset_skb_sent(struct bc_state *bcs, struct sk_buff *skb)
 {
 	isdn_if *iif = bcs->cs->iif;
+	unsigned char *ack_header = skb_mac_header(skb);
 	unsigned len;
 	isdn_ctrl response;
 
@@ -108,8 +121,7 @@ void gigaset_skb_sent(struct bc_state *bcs, struct sk_buff *skb)
 		dev_warn(bcs->cs->dev, "%s: skb->len==%d\n",
 			 __func__, skb->len);
 
-	len = (unsigned char) skb->head[0] |
-	      (unsigned) (unsigned char) skb->head[1] << 8;
+	len = ack_header[0] + ((unsigned) ack_header[1] << 8);
 	if (len) {
 		gig_dbg(DEBUG_MCMD, "ACKing to LL (id: %d, ch: %d, sz: %u)",
 			bcs->cs->myid, bcs->channel, len);
diff --git a/drivers/isdn/gigaset/isocdata.c b/drivers/isdn/gigaset/isocdata.c
index 7dabfd35874c6726ae15b493e4efad2c7d12606c..bc41611e541df7562ef2df8eca41cf2ab336493f 100644
--- a/drivers/isdn/gigaset/isocdata.c
+++ b/drivers/isdn/gigaset/isocdata.c
@@ -576,12 +576,12 @@ static inline void hdlc_done(struct bc_state *bcs)
 		dev_notice(cs->dev, "received short frame (%d octets)\n",
 			   procskb->len);
 		bcs->hw.bas->runts++;
-		dev_kfree_skb(procskb);
+		dev_kfree_skb_any(procskb);
 		gigaset_isdn_rcv_err(bcs);
 	} else if (bcs->fcs != PPP_GOODFCS) {
 		dev_notice(cs->dev, "frame check error (0x%04x)\n", bcs->fcs);
 		bcs->hw.bas->fcserrs++;
-		dev_kfree_skb(procskb);
+		dev_kfree_skb_any(procskb);
 		gigaset_isdn_rcv_err(bcs);
 	} else {
 		len = procskb->len;
@@ -985,7 +985,7 @@ void gigaset_isoc_input(struct inbuf_t *inbuf)
  * Called by LL to queue an skb for sending, and start transmission if
  * necessary.
  * Once the payload data has been transmitted completely, gigaset_skb_sent()
- * will be called with the first cs->hw_hdr_len bytes of skb->head preserved.
+ * will be called with the skb's link layer header preserved.
  *
  * Return value:
  *	number of bytes accepted for sending (skb->len) if ok,