diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index 9d55e51..ba321f1b 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -1673,7 +1673,7 @@ struct offload_callbacks {
 	int			(*gso_send_check)(struct sk_buff *skb);
 	struct sk_buff		**(*gro_receive)(struct sk_buff **head,
 					       struct sk_buff *skb);
-	int			(*gro_complete)(struct sk_buff *skb);
+	int			(*gro_complete)(struct sk_buff *skb, int nhoff);
 };
 
 struct packet_offload {
diff --git a/net/core/dev.c b/net/core/dev.c
index 6cc98dd..bd71bec 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -3767,7 +3767,7 @@ static int napi_gro_complete(struct sk_buff *skb)
 		if (ptype->type != type || !ptype->callbacks.gro_complete)
 			continue;
 
-		err = ptype->callbacks.gro_complete(skb);
+		err = ptype->callbacks.gro_complete(skb, 0);
 		break;
 	}
 	rcu_read_unlock();
@@ -3833,6 +3833,23 @@ static void gro_list_prepare(struct napi_struct *napi, struct sk_buff *skb)
 	}
 }
 
+static void skb_gro_reset_offset(struct sk_buff *skb)
+{
+	const struct skb_shared_info *pinfo = skb_shinfo(skb);
+	const skb_frag_t *frag0 = &pinfo->frags[0];
+
+	NAPI_GRO_CB(skb)->data_offset = 0;
+	NAPI_GRO_CB(skb)->frag0 = NULL;
+	NAPI_GRO_CB(skb)->frag0_len = 0;
+
+	if (skb_mac_header(skb) == skb_tail_pointer(skb) &&
+	    pinfo->nr_frags &&
+	    !PageHighMem(skb_frag_page(frag0))) {
+		NAPI_GRO_CB(skb)->frag0 = skb_frag_address(frag0);
+		NAPI_GRO_CB(skb)->frag0_len = skb_frag_size(frag0);
+	}
+}
+
 static enum gro_result dev_gro_receive(struct napi_struct *napi, struct sk_buff *skb)
 {
 	struct sk_buff **pp = NULL;
@@ -3848,6 +3865,7 @@ static enum gro_result dev_gro_receive(struct napi_struct *napi, struct sk_buff
 	if (skb_is_gso(skb) || skb_has_frag_list(skb))
 		goto normal;
 
+	skb_gro_reset_offset(skb);
 	gro_list_prepare(napi, skb);
 
 	rcu_read_lock();
@@ -3953,27 +3971,8 @@ static gro_result_t napi_skb_finish(gro_result_t ret, struct sk_buff *skb)
 	return ret;
 }
 
-static void skb_gro_reset_offset(struct sk_buff *skb)
-{
-	const struct skb_shared_info *pinfo = skb_shinfo(skb);
-	const skb_frag_t *frag0 = &pinfo->frags[0];
-
-	NAPI_GRO_CB(skb)->data_offset = 0;
-	NAPI_GRO_CB(skb)->frag0 = NULL;
-	NAPI_GRO_CB(skb)->frag0_len = 0;
-
-	if (skb_mac_header(skb) == skb_tail_pointer(skb) &&
-	    pinfo->nr_frags &&
-	    !PageHighMem(skb_frag_page(frag0))) {
-		NAPI_GRO_CB(skb)->frag0 = skb_frag_address(frag0);
-		NAPI_GRO_CB(skb)->frag0_len = skb_frag_size(frag0);
-	}
-}
-
 gro_result_t napi_gro_receive(struct napi_struct *napi, struct sk_buff *skb)
 {
-	skb_gro_reset_offset(skb);
-
 	return napi_skb_finish(dev_gro_receive(napi, skb), skb);
 }
 EXPORT_SYMBOL(napi_gro_receive);
@@ -4007,12 +4006,7 @@ static gro_result_t napi_frags_finish(struct napi_struct *napi, struct sk_buff *
 {
 	switch (ret) {
 	case GRO_NORMAL:
-	case GRO_HELD:
-		skb->protocol = eth_type_trans(skb, skb->dev);
-
-		if (ret == GRO_HELD)
-			skb_gro_pull(skb, -ETH_HLEN);
-		else if (netif_receive_skb(skb))
+		if (netif_receive_skb(skb))
 			ret = GRO_DROP;
 		break;
 
@@ -4021,6 +4015,7 @@ static gro_result_t napi_frags_finish(struct napi_struct *napi, struct sk_buff *
 		napi_reuse_skb(napi, skb);
 		break;
 
+	case GRO_HELD:
 	case GRO_MERGED:
 		break;
 	}
@@ -4031,36 +4026,15 @@ static gro_result_t napi_frags_finish(struct napi_struct *napi, struct sk_buff *
 static struct sk_buff *napi_frags_skb(struct napi_struct *napi)
 {
 	struct sk_buff *skb = napi->skb;
-	struct ethhdr *eth;
-	unsigned int hlen;
-	unsigned int off;
 
 	napi->skb = NULL;
 
-	skb_reset_mac_header(skb);
-	skb_gro_reset_offset(skb);
-
-	off = skb_gro_offset(skb);
-	hlen = off + sizeof(*eth);
-	eth = skb_gro_header_fast(skb, off);
-	if (skb_gro_header_hard(skb, hlen)) {
-		eth = skb_gro_header_slow(skb, hlen, off);
-		if (unlikely(!eth)) {
-			napi_reuse_skb(napi, skb);
-			skb = NULL;
-			goto out;
-		}
+	if (unlikely(!pskb_may_pull(skb, sizeof(struct ethhdr)))) {
+		napi_reuse_skb(napi, skb);
+		return NULL;
 	}
+	skb->protocol = eth_type_trans(skb, skb->dev);
 
-	skb_gro_pull(skb, sizeof(*eth));
-
-	/*
-	 * This works because the only protocols we care about don't require
-	 * special handling.  We'll fix it up properly at the end.
-	 */
-	skb->protocol = eth->h_proto;
-
-out:
 	return skb;
 }
 
diff --git a/net/ipv4/af_inet.c b/net/ipv4/af_inet.c
index 70011e0..ef4f9df 100644
--- a/net/ipv4/af_inet.c
+++ b/net/ipv4/af_inet.c
@@ -1377,8 +1377,12 @@ static struct sk_buff **inet_gro_receive(struct sk_buff **head,
 		if (!NAPI_GRO_CB(p)->same_flow)
 			continue;
 
-		iph2 = ip_hdr(p);
-
+		iph2 = (struct iphdr *)(p->data + off);
+		/* The above works because, with the exception of the top
+		 * (inner most) layer, we only aggregate pkts with the same
+		 * hdr length so all the hdrs we'll need to verify will start
+		 * at the same offset.
+		 */
 		if ((iph->protocol ^ iph2->protocol) |
 		    ((__force u32)iph->saddr ^ (__force u32)iph2->saddr) |
 		    ((__force u32)iph->daddr ^ (__force u32)iph2->daddr)) {
@@ -1397,6 +1401,11 @@ static struct sk_buff **inet_gro_receive(struct sk_buff **head,
 	}
 
 	NAPI_GRO_CB(skb)->flush |= flush;
+	skb_set_network_header(skb, off);
+	/* The above will be needed by the transport layer if there is one
+	 * immediately following this IP hdr.
+	 */
+
 	skb_gro_pull(skb, sizeof(*iph));
 	skb_set_transport_header(skb, skb_gro_offset(skb));
 
@@ -1411,10 +1420,10 @@ out:
 	return pp;
 }
 
-static int inet_gro_complete(struct sk_buff *skb)
+static int inet_gro_complete(struct sk_buff *skb, int nhoff)
 {
-	__be16 newlen = htons(skb->len - skb_network_offset(skb));
-	struct iphdr *iph = ip_hdr(skb);
+	__be16 newlen = htons(skb->len - nhoff);
+	struct iphdr *iph = (struct iphdr *)(skb->data + nhoff);
 	const struct net_offload *ops;
 	int proto = iph->protocol;
 	int err = -ENOSYS;
@@ -1427,7 +1436,11 @@ static int inet_gro_complete(struct sk_buff *skb)
 	if (WARN_ON(!ops || !ops->callbacks.gro_complete))
 		goto out_unlock;
 
-	err = ops->callbacks.gro_complete(skb);
+	/* Only need to add sizeof(*iph) to get to the next hdr below
+	 * because any hdr with option will have been flushed in
+	 * inet_gro_receive().
+	 */
+	err = ops->callbacks.gro_complete(skb, nhoff + sizeof(*iph));
 
 out_unlock:
 	rcu_read_unlock();
diff --git a/net/ipv4/tcp_offload.c b/net/ipv4/tcp_offload.c
index 0560635..2658a27 100644
--- a/net/ipv4/tcp_offload.c
+++ b/net/ipv4/tcp_offload.c
@@ -240,7 +240,7 @@ int tcp_gro_complete(struct sk_buff *skb)
 {
 	struct tcphdr *th = tcp_hdr(skb);
 
-	skb->csum_start = skb_transport_header(skb) - skb->head;
+	skb->csum_start = (unsigned char *)th - skb->head;
 	skb->csum_offset = offsetof(struct tcphdr, check);
 	skb->ip_summed = CHECKSUM_PARTIAL;
 
@@ -272,6 +272,7 @@ static int tcp_v4_gso_send_check(struct sk_buff *skb)
 
 static struct sk_buff **tcp4_gro_receive(struct sk_buff **head, struct sk_buff *skb)
 {
+	/* Use the IP hdr immediately proceeding for this transport */
 	const struct iphdr *iph = skb_gro_network_header(skb);
 	__wsum wsum;
 
@@ -303,13 +304,13 @@ skip_csum:
 	return tcp_gro_receive(head, skb);
 }
 
-static int tcp4_gro_complete(struct sk_buff *skb)
+static int tcp4_gro_complete(struct sk_buff *skb, int thoff)
 {
 	const struct iphdr *iph = ip_hdr(skb);
 	struct tcphdr *th = tcp_hdr(skb);
 
-	th->check = ~tcp_v4_check(skb->len - skb_transport_offset(skb),
-				  iph->saddr, iph->daddr, 0);
+	th->check = ~tcp_v4_check(skb->len - thoff, iph->saddr,
+				  iph->daddr, 0);
 	skb_shinfo(skb)->gso_type = SKB_GSO_TCPV4;
 
 	return tcp_gro_complete(skb);
diff --git a/net/ipv6/ip6_offload.c b/net/ipv6/ip6_offload.c
index 4b85169..7540a0e 100644
--- a/net/ipv6/ip6_offload.c
+++ b/net/ipv6/ip6_offload.c
@@ -154,6 +154,35 @@ out:
 	return segs;
 }
 
+/* Return the total length of all the extension hdrs, following the same
+ * logic in ipv6_gso_pull_exthdrs() when parsing ext-hdrs.
+ */
+static int ipv6_exthdrs_len(struct ipv6hdr *iph,
+			    const struct net_offload **opps)
+{
+	struct ipv6_opt_hdr *opth = NULL;
+	int len = 0, proto, optlen;
+
+	proto = iph->nexthdr;
+	for (;;) {
+		if (proto != NEXTHDR_HOP) {
+			*opps = rcu_dereference(inet6_offloads[proto]);
+			if (unlikely(!(*opps)))
+				break;
+			if (!((*opps)->flags & INET6_PROTO_GSO_EXTHDR))
+				break;
+		}
+		if (opth == NULL)
+			opth = (void *)(iph+1);
+		else
+			opth = (void *)opth + optlen;
+		optlen = ipv6_optlen(opth);
+		len += optlen;
+		proto = opth->nexthdr;
+	}
+	return len;
+}
+
 static struct sk_buff **ipv6_gro_receive(struct sk_buff **head,
 					 struct sk_buff *skb)
 {
@@ -177,6 +206,7 @@ static struct sk_buff **ipv6_gro_receive(struct sk_buff **head,
 			goto out;
 	}
 
+	skb_set_network_header(skb, off);
 	skb_gro_pull(skb, sizeof(*iph));
 	skb_set_transport_header(skb, skb_gro_offset(skb));
 
@@ -211,12 +241,16 @@ static struct sk_buff **ipv6_gro_receive(struct sk_buff **head,
 		if (!NAPI_GRO_CB(p)->same_flow)
 			continue;
 
-		iph2 = ipv6_hdr(p);
+		iph2 = (struct ipv6hdr *)(p->data + off);
 		first_word = *(__be32 *)iph ^ *(__be32 *)iph2 ;
 
-		/* All fields must match except length and Traffic Class. */
-		if (nlen != skb_network_header_len(p) ||
-		    (first_word & htonl(0xF00FFFFF)) ||
+		/* All fields must match except length and Traffic Class.
+		 * XXX skbs on the gro_list have all been parsed and pulled
+		 * already so we don't need to compare nlen
+		 * (nlen != (sizeof(*iph2) + ipv6_exthdrs_len(iph2, &ops)))
+		 * memcmp() alone below is suffcient, right?
+		 */
+		 if ((first_word & htonl(0xF00FFFFF)) ||
 		    memcmp(&iph->nexthdr, &iph2->nexthdr,
 			   nlen - offsetof(struct ipv6hdr, nexthdr))) {
 			NAPI_GRO_CB(p)->same_flow = 0;
@@ -245,21 +279,21 @@ out:
 	return pp;
 }
 
-static int ipv6_gro_complete(struct sk_buff *skb)
+static int ipv6_gro_complete(struct sk_buff *skb, int nhoff)
 {
 	const struct net_offload *ops;
-	struct ipv6hdr *iph = ipv6_hdr(skb);
+	struct ipv6hdr *iph = (struct ipv6hdr *)(skb->data + nhoff);
 	int err = -ENOSYS;
 
-	iph->payload_len = htons(skb->len - skb_network_offset(skb) -
-				 sizeof(*iph));
+	iph->payload_len = htons(skb->len - nhoff - sizeof(*iph));
 
 	rcu_read_lock();
-	ops = rcu_dereference(inet6_offloads[NAPI_GRO_CB(skb)->proto]);
+
+	nhoff += sizeof(*iph) + ipv6_exthdrs_len(iph, &ops);
 	if (WARN_ON(!ops || !ops->callbacks.gro_complete))
 		goto out_unlock;
 
-	err = ops->callbacks.gro_complete(skb);
+	err = ops->callbacks.gro_complete(skb, nhoff);
 
 out_unlock:
 	rcu_read_unlock();
diff --git a/net/ipv6/tcpv6_offload.c b/net/ipv6/tcpv6_offload.c
index 6d18157..0d78132 100644
--- a/net/ipv6/tcpv6_offload.c
+++ b/net/ipv6/tcpv6_offload.c
@@ -66,13 +66,13 @@ skip_csum:
 	return tcp_gro_receive(head, skb);
 }
 
-static int tcp6_gro_complete(struct sk_buff *skb)
+static int tcp6_gro_complete(struct sk_buff *skb, int thoff)
 {
 	const struct ipv6hdr *iph = ipv6_hdr(skb);
 	struct tcphdr *th = tcp_hdr(skb);
 
-	th->check = ~tcp_v6_check(skb->len - skb_transport_offset(skb),
-				  &iph->saddr, &iph->daddr, 0);
+	th->check = ~tcp_v6_check(skb->len - thoff, &iph->saddr,
+				  &iph->daddr, 0);
 	skb_shinfo(skb)->gso_type = SKB_GSO_TCPV6;
 
 	return tcp_gro_complete(skb);
