diff --git a/[refs] b/[refs]
index 224c53d90092..4bcc674fa1e5 100644
--- a/[refs]
+++ b/[refs]
@@ -1,2 +1,2 @@
 ---
-refs/heads/master: 377cb4f9e763465984b9bb5187747fd9b02a14c0
+refs/heads/master: 43480aecb1f538d4f6dd8b2c5d2b71fb98659072
diff --git a/trunk/net/core/dev.c b/trunk/net/core/dev.c
index f1249472e90e..763a0eda7158 100644
--- a/trunk/net/core/dev.c
+++ b/trunk/net/core/dev.c
@@ -3491,14 +3491,20 @@ static inline gro_result_t
 __napi_gro_receive(struct napi_struct *napi, struct sk_buff *skb)
 {
 	struct sk_buff *p;
+	unsigned int maclen = skb->dev->hard_header_len;
 
 	for (p = napi->gro_list; p; p = p->next) {
 		unsigned long diffs;
 
 		diffs = (unsigned long)p->dev ^ (unsigned long)skb->dev;
 		diffs |= p->vlan_tci ^ skb->vlan_tci;
-		diffs |= compare_ether_header(skb_mac_header(p),
-					      skb_gro_mac_header(skb));
+		if (maclen == ETH_HLEN)
+			diffs |= compare_ether_header(skb_mac_header(p),
+						      skb_gro_mac_header(skb));
+		else if (!diffs)
+			diffs = memcmp(skb_mac_header(p),
+				       skb_gro_mac_header(skb),
+				       maclen);
 		NAPI_GRO_CB(p)->same_flow = !diffs;
 		NAPI_GRO_CB(p)->flush = 0;
 	}