int skb_gro_receive(struct sk_buff **head, struct sk_buff *skb)
{
	struct skb_shared_info *pinfo, *skbinfo = skb_shinfo(skb);
	unsigned int offset = skb_gro_offset(skb);
	unsigned int headlen = skb_headlen(skb);
	struct sk_buff *nskb, *lp, *p = *head;
	unsigned int len = skb_gro_len(skb);
	unsigned int delta_truesize;
	unsigned int headroom;

	if (unlikely(p->len + len >= 65536))
		return -E2BIG;

	lp = NAPI_GRO_CB(p)->last ?: p;
	pinfo = skb_shinfo(lp);

	if (headlen <= offset) {
		skb_frag_t *frag;
		skb_frag_t *frag2;
		int i = skbinfo->nr_frags;
		int nr_frags = pinfo->nr_frags + i;

		if (nr_frags > MAX_SKB_FRAGS)
			goto merge;

		offset -= headlen;
		pinfo->nr_frags = nr_frags;
		skbinfo->nr_frags = 0;

		frag = pinfo->frags + nr_frags;
		frag2 = skbinfo->frags + i;
		do {
			*--frag = *--frag2;
		} while (--i);

		frag->page_offset += offset;
		skb_frag_size_sub(frag, offset);

		/* all fragments truesize : remove (head size + sk_buff) */
		delta_truesize = skb->truesize -
				 SKB_TRUESIZE(skb_end_offset(skb));

		skb->truesize -= skb->data_len;
		skb->len -= skb->data_len;
		skb->data_len = 0;

		NAPI_GRO_CB(skb)->free = NAPI_GRO_FREE;
		goto done;
	} else if (skb->head_frag) {
		int nr_frags = pinfo->nr_frags;
		skb_frag_t *frag = pinfo->frags + nr_frags;
		struct page *page = virt_to_head_page(skb->head);
		unsigned int first_size = headlen - offset;
		unsigned int first_offset;

		if (nr_frags + 1 + skbinfo->nr_frags > MAX_SKB_FRAGS)
			goto merge;

		first_offset = skb->data -
			       (unsigned char *)page_address(page) +
			       offset;

		pinfo->nr_frags = nr_frags + 1 + skbinfo->nr_frags;

		frag->page.p	  = page;
		frag->page_offset = first_offset;
		skb_frag_size_set(frag, first_size);

		memcpy(frag + 1, skbinfo->frags, sizeof(*frag) * skbinfo->nr_frags);
		/* We dont need to clear skbinfo->nr_frags here */

		delta_truesize = skb->truesize - SKB_DATA_ALIGN(sizeof(struct sk_buff));
		NAPI_GRO_CB(skb)->free = NAPI_GRO_FREE_STOLEN_HEAD;
		goto done;
	}
	if (pinfo->frag_list)
		goto merge;
	if (skb_gro_len(p) != pinfo->gso_size)
		return -E2BIG;

	headroom = skb_headroom(p);
	nskb = alloc_skb(headroom + skb_gro_offset(p), GFP_ATOMIC);
	if (unlikely(!nskb))
		return -ENOMEM;

	__copy_skb_header(nskb, p);
	nskb->mac_len = p->mac_len;

	skb_reserve(nskb, headroom);
	__skb_put(nskb, skb_gro_offset(p));

	skb_set_mac_header(nskb, skb_mac_header(p) - p->data);
	skb_set_network_header(nskb, skb_network_offset(p));
	skb_set_transport_header(nskb, skb_transport_offset(p));

	__skb_pull(p, skb_gro_offset(p));
	memcpy(skb_mac_header(nskb), skb_mac_header(p),
	       p->data - skb_mac_header(p));

	skb_shinfo(nskb)->frag_list = p;
	skb_shinfo(nskb)->gso_size = pinfo->gso_size;
	pinfo->gso_size = 0;
	skb_header_release(p);
	NAPI_GRO_CB(nskb)->last = p;

	nskb->data_len += p->len;
	nskb->truesize += p->truesize;
	nskb->len += p->len;

	*head = nskb;
	nskb->next = p->next;
	p->next = NULL;

	p = nskb;

merge:
	delta_truesize = skb->truesize;
	if (offset > headlen) {
		unsigned int eat = offset - headlen;

		skbinfo->frags[0].page_offset += eat;
		skb_frag_size_sub(&skbinfo->frags[0], eat);
		skb->data_len -= eat;
		skb->len -= eat;
		offset = headlen;
	}

	__skb_pull(skb, offset);

	if (!NAPI_GRO_CB(p)->last)
		skb_shinfo(p)->frag_list = skb;
	else
		NAPI_GRO_CB(p)->last->next = skb;
	NAPI_GRO_CB(p)->last = skb;
	skb_header_release(skb);
	lp = p;

done:
	NAPI_GRO_CB(p)->count++;
	p->data_len += len;
	p->truesize += delta_truesize;
	p->len += len;
	if (lp != p) {
		lp->data_len += len;
		lp->truesize += delta_truesize;
		lp->len += len;
	}
	NAPI_GRO_CB(skb)->same_flow = 1;
	return 0;
}