diff --git a/drivers/net/ethernet/mellanox/mlx4/en_rx.c b/drivers/net/ethernet/mellanox/mlx4/en_rx.c
index 33b28278c8270197c5a8f35521fd2af5e1e6b1be..aa074e57ce06fb2842fa1faabd156c3cd2fe10f5 100644
--- a/drivers/net/ethernet/mellanox/mlx4/en_rx.c
+++ b/drivers/net/ethernet/mellanox/mlx4/en_rx.c
@@ -526,64 +526,6 @@ static int mlx4_en_complete_rx_desc(struct mlx4_en_priv *priv,
 	return 0;
 }
 
-
-static struct sk_buff *mlx4_en_rx_skb(struct mlx4_en_priv *priv,
-				      struct mlx4_en_rx_alloc *frags,
-				      unsigned int length)
-{
-	struct sk_buff *skb;
-	void *va;
-	int used_frags;
-	dma_addr_t dma;
-
-	skb = netdev_alloc_skb(priv->dev, SMALL_PACKET_SIZE + NET_IP_ALIGN);
-	if (unlikely(!skb)) {
-		en_dbg(RX_ERR, priv, "Failed allocating skb\n");
-		return NULL;
-	}
-	skb_reserve(skb, NET_IP_ALIGN);
-	skb->len = length;
-
-	/* Get pointer to first fragment so we could copy the headers into the
-	 * (linear part of the) skb */
-	va = page_address(frags[0].page) + frags[0].page_offset;
-
-	if (length <= SMALL_PACKET_SIZE) {
-		/* We are copying all relevant data to the skb - temporarily
-		 * sync buffers for the copy */
-
-		dma = frags[0].dma + frags[0].page_offset;
-		dma_sync_single_for_cpu(priv->ddev, dma, length,
-					DMA_FROM_DEVICE);
-		skb_copy_to_linear_data(skb, va, length);
-		skb->tail += length;
-	} else {
-		unsigned int pull_len;
-
-		/* Move relevant fragments to skb */
-		used_frags = mlx4_en_complete_rx_desc(priv, frags,
-							skb, length);
-		if (unlikely(!used_frags)) {
-			kfree_skb(skb);
-			return NULL;
-		}
-		skb_shinfo(skb)->nr_frags = used_frags;
-
-		pull_len = eth_get_headlen(va, SMALL_PACKET_SIZE);
-		/* Copy headers into the skb linear buffer */
-		memcpy(skb->data, va, pull_len);
-		skb->tail += pull_len;
-
-		/* Skip headers in first fragment */
-		skb_shinfo(skb)->frags[0].page_offset += pull_len;
-
-		/* Adjust size of first fragment */
-		skb_frag_size_sub(&skb_shinfo(skb)->frags[0], pull_len);
-		skb->data_len = length - pull_len;
-	}
-	return skb;
-}
-
 static void validate_loopback(struct mlx4_en_priv *priv, void *va)
 {
 	const unsigned char *data = va + ETH_HLEN;
@@ -792,8 +734,6 @@ int mlx4_en_process_rx_cq(struct net_device *dev, struct mlx4_en_cq *cq, int bud
 		 */
 		length = be32_to_cpu(cqe->byte_cnt);
 		length -= ring->fcs_del;
-		l2_tunnel = (dev->hw_enc_features & NETIF_F_RXCSUM) &&
-			(cqe->vlan_my_qpn & cpu_to_be32(MLX4_CQE_L2_TUNNEL));
 
 		/* A bpf program gets first chance to drop the packet. It may
 		 * read bytes but not past the end of the frag.
@@ -849,122 +789,51 @@ int mlx4_en_process_rx_cq(struct net_device *dev, struct mlx4_en_cq *cq, int bud
 		ring->bytes += length;
 		ring->packets++;
 
+		skb = napi_get_frags(&cq->napi);
+		if (!skb)
+			goto next;
+
+		if (unlikely(ring->hwtstamp_rx_filter == HWTSTAMP_FILTER_ALL)) {
+			timestamp = mlx4_en_get_cqe_ts(cqe);
+			mlx4_en_fill_hwtstamps(mdev, skb_hwtstamps(skb),
+					       timestamp);
+		}
+		skb_record_rx_queue(skb, cq->ring);
+
 		if (likely(dev->features & NETIF_F_RXCSUM)) {
 			if (cqe->status & cpu_to_be16(MLX4_CQE_STATUS_TCP |
 						      MLX4_CQE_STATUS_UDP)) {
 				if ((cqe->status & cpu_to_be16(MLX4_CQE_STATUS_IPOK)) &&
 				    cqe->checksum == cpu_to_be16(0xffff)) {
 					ip_summed = CHECKSUM_UNNECESSARY;
+					l2_tunnel = (dev->hw_enc_features & NETIF_F_RXCSUM) &&
+						(cqe->vlan_my_qpn & cpu_to_be32(MLX4_CQE_L2_TUNNEL));
+					if (l2_tunnel)
+						skb->csum_level = 1;
 					ring->csum_ok++;
 				} else {
-					ip_summed = CHECKSUM_NONE;
-					ring->csum_none++;
+					goto csum_none;
 				}
 			} else {
 				if (priv->flags & MLX4_EN_FLAG_RX_CSUM_NON_TCP_UDP &&
 				    (cqe->status & cpu_to_be16(MLX4_CQE_STATUS_IPV4 |
 							       MLX4_CQE_STATUS_IPV6))) {
-					ip_summed = CHECKSUM_COMPLETE;
-					ring->csum_complete++;
+					if (check_csum(cqe, skb, va, dev->features)) {
+						goto csum_none;
+					} else {
+						ip_summed = CHECKSUM_COMPLETE;
+						ring->csum_complete++;
+					}
 				} else {
-					ip_summed = CHECKSUM_NONE;
-					ring->csum_none++;
+					goto csum_none;
 				}
 			}
 		} else {
+csum_none:
 			ip_summed = CHECKSUM_NONE;
 			ring->csum_none++;
 		}
-
-		/* This packet is eligible for GRO if it is:
-		 * - DIX Ethernet (type interpretation)
-		 * - TCP/IP (v4)
-		 * - without IP options
-		 * - not an IP fragment
-		 */
-		if (dev->features & NETIF_F_GRO) {
-			struct sk_buff *gro_skb = napi_get_frags(&cq->napi);
-			if (!gro_skb)
-				goto next;
-
-			nr = mlx4_en_complete_rx_desc(priv, frags, gro_skb,
-						      length);
-			if (!nr)
-				goto next;
-
-			if (ip_summed == CHECKSUM_COMPLETE) {
-				if (check_csum(cqe, gro_skb, va,
-					       dev->features)) {
-					ip_summed = CHECKSUM_NONE;
-					ring->csum_none++;
-					ring->csum_complete--;
-				}
-			}
-
-			skb_shinfo(gro_skb)->nr_frags = nr;
-			gro_skb->len = length;
-			gro_skb->data_len = length;
-			gro_skb->ip_summed = ip_summed;
-
-			if (l2_tunnel && ip_summed == CHECKSUM_UNNECESSARY)
-				gro_skb->csum_level = 1;
-
-			if ((cqe->vlan_my_qpn &
-			    cpu_to_be32(MLX4_CQE_CVLAN_PRESENT_MASK)) &&
-			    (dev->features & NETIF_F_HW_VLAN_CTAG_RX)) {
-				u16 vid = be16_to_cpu(cqe->sl_vid);
-
-				__vlan_hwaccel_put_tag(gro_skb, htons(ETH_P_8021Q), vid);
-			} else if ((be32_to_cpu(cqe->vlan_my_qpn) &
-				  MLX4_CQE_SVLAN_PRESENT_MASK) &&
-				 (dev->features & NETIF_F_HW_VLAN_STAG_RX)) {
-				__vlan_hwaccel_put_tag(gro_skb,
-						       htons(ETH_P_8021AD),
-						       be16_to_cpu(cqe->sl_vid));
-			}
-
-			if (dev->features & NETIF_F_RXHASH)
-				skb_set_hash(gro_skb,
-					     be32_to_cpu(cqe->immed_rss_invalid),
-					     (ip_summed == CHECKSUM_UNNECESSARY) ?
-						PKT_HASH_TYPE_L4 :
-						PKT_HASH_TYPE_L3);
-
-			skb_record_rx_queue(gro_skb, cq->ring);
-
-			if (ring->hwtstamp_rx_filter == HWTSTAMP_FILTER_ALL) {
-				timestamp = mlx4_en_get_cqe_ts(cqe);
-				mlx4_en_fill_hwtstamps(mdev,
-						       skb_hwtstamps(gro_skb),
-						       timestamp);
-			}
-
-			napi_gro_frags(&cq->napi);
-			goto next;
-		}
-
-		/* GRO not possible, complete processing here */
-		skb = mlx4_en_rx_skb(priv, frags, length);
-		if (unlikely(!skb)) {
-			ring->dropped++;
-			goto next;
-		}
-
-		if (ip_summed == CHECKSUM_COMPLETE) {
-			if (check_csum(cqe, skb, va, dev->features)) {
-				ip_summed = CHECKSUM_NONE;
-				ring->csum_complete--;
-				ring->csum_none++;
-			}
-		}
-
 		skb->ip_summed = ip_summed;
-		skb->protocol = eth_type_trans(skb, dev);
-		skb_record_rx_queue(skb, cq->ring);
-
-		if (l2_tunnel && ip_summed == CHECKSUM_UNNECESSARY)
-			skb->csum_level = 1;
-
 		if (dev->features & NETIF_F_RXHASH)
 			skb_set_hash(skb,
 				     be32_to_cpu(cqe->immed_rss_invalid),
@@ -972,32 +841,36 @@ int mlx4_en_process_rx_cq(struct net_device *dev, struct mlx4_en_cq *cq, int bud
 					PKT_HASH_TYPE_L4 :
 					PKT_HASH_TYPE_L3);
 
-		if ((be32_to_cpu(cqe->vlan_my_qpn) &
-		    MLX4_CQE_CVLAN_PRESENT_MASK) &&
+
+		if ((cqe->vlan_my_qpn &
+		     cpu_to_be32(MLX4_CQE_CVLAN_PRESENT_MASK)) &&
 		    (dev->features & NETIF_F_HW_VLAN_CTAG_RX))
-			__vlan_hwaccel_put_tag(skb, htons(ETH_P_8021Q), be16_to_cpu(cqe->sl_vid));
-		else if ((be32_to_cpu(cqe->vlan_my_qpn) &
-			  MLX4_CQE_SVLAN_PRESENT_MASK) &&
+			__vlan_hwaccel_put_tag(skb, htons(ETH_P_8021Q),
+					       be16_to_cpu(cqe->sl_vid));
+		else if ((cqe->vlan_my_qpn &
+			  cpu_to_be32(MLX4_CQE_SVLAN_PRESENT_MASK)) &&
 			 (dev->features & NETIF_F_HW_VLAN_STAG_RX))
 			__vlan_hwaccel_put_tag(skb, htons(ETH_P_8021AD),
 					       be16_to_cpu(cqe->sl_vid));
 
-		if (ring->hwtstamp_rx_filter == HWTSTAMP_FILTER_ALL) {
-			timestamp = mlx4_en_get_cqe_ts(cqe);
-			mlx4_en_fill_hwtstamps(mdev, skb_hwtstamps(skb),
-					       timestamp);
+		nr = mlx4_en_complete_rx_desc(priv, frags, skb, length);
+		if (likely(nr)) {
+			skb_shinfo(skb)->nr_frags = nr;
+			skb->len = length;
+			skb->data_len = length;
+			napi_gro_frags(&cq->napi);
+		} else {
+			skb->vlan_tci = 0;
+			skb_clear_hash(skb);
 		}
-
-		napi_gro_receive(&cq->napi, skb);
 next:
 		++cq->mcq.cons_index;
 		index = (cq->mcq.cons_index) & ring->size_mask;
 		cqe = mlx4_en_get_cqe(cq->buf, index, priv->cqe_size) + factor;
 		if (++polled == budget)
-			goto out;
+			break;
 	}
 
-out:
 	rcu_read_unlock();
 
 	if (polled) {