return false;
 }
 
+static struct sk_buff *e1000_alloc_rx_skb(struct e1000_adapter *adapter,
+                                         unsigned int bufsz)
+{
+       struct sk_buff *skb = netdev_alloc_skb_ip_align(adapter->netdev, bufsz);
+
+       if (unlikely(!skb))
+               adapter->alloc_rx_buff_failed++;
+       return skb;
+}
+
 /**
  * e1000_clean_jumbo_rx_irq - Send received data up the network stack; legacy
  * @adapter: board private structure
 /* this should improve performance for small packets with large amounts
  * of reassembly being done in the stack
  */
-static void e1000_check_copybreak(struct net_device *netdev,
-                                struct e1000_buffer *buffer_info,
-                                u32 length, struct sk_buff **skb)
+static struct sk_buff *e1000_copybreak(struct e1000_adapter *adapter,
+                                      struct e1000_buffer *buffer_info,
+                                      u32 length, const void *data)
 {
-       struct sk_buff *new_skb;
+       struct sk_buff *skb;
 
        if (length > copybreak)
-               return;
+               return NULL;
 
-       new_skb = netdev_alloc_skb_ip_align(netdev, length);
-       if (!new_skb)
-               return;
+       skb = e1000_alloc_rx_skb(adapter, length);
+       if (!skb)
+               return NULL;
+
+       dma_sync_single_for_cpu(&adapter->pdev->dev, buffer_info->dma,
+                               length, DMA_FROM_DEVICE);
+
+       memcpy(skb_put(skb, length), data, length);
 
-       skb_copy_to_linear_data_offset(new_skb, -NET_IP_ALIGN,
-                                      (*skb)->data - NET_IP_ALIGN,
-                                      length + NET_IP_ALIGN);
-       /* save the skb in buffer_info as good */
-       buffer_info->skb = *skb;
-       *skb = new_skb;
+       return skb;
 }
 
 /**
                rmb(); /* read descriptor and rx_buffer_info after status DD */
 
                status = rx_desc->status;
-               skb = buffer_info->skb;
-               buffer_info->skb = NULL;
+               length = le16_to_cpu(rx_desc->length);
 
-               prefetch(skb->data - NET_IP_ALIGN);
+               prefetch(buffer_info->skb->data - NET_IP_ALIGN);
+               skb = e1000_copybreak(adapter, buffer_info, length,
+                                     buffer_info->skb->data);
+               if (!skb) {
+                       skb = buffer_info->skb;
+                       buffer_info->skb = NULL;
+                       dma_unmap_single(&pdev->dev, buffer_info->dma,
+                                        buffer_info->length, DMA_FROM_DEVICE);
+                       buffer_info->dma = 0;
+               }
 
                if (++i == rx_ring->count) i = 0;
                next_rxd = E1000_RX_DESC(*rx_ring, i);
 
                cleaned = true;
                cleaned_count++;
-               dma_unmap_single(&pdev->dev, buffer_info->dma,
-                                buffer_info->length, DMA_FROM_DEVICE);
-               buffer_info->dma = 0;
 
-               length = le16_to_cpu(rx_desc->length);
                /* !EOP means multiple descriptors were used to store a single
                 * packet, if thats the case we need to toss it.  In fact, we
                 * to toss every packet with the EOP bit clear and the next
                if (adapter->discarding) {
                        /* All receives must fit into a single buffer */
                        netdev_dbg(netdev, "Receive packet consumed multiple buffers\n");
-                       /* recycle */
-                       buffer_info->skb = skb;
+                       dev_kfree_skb(skb);
                        if (status & E1000_RXD_STAT_EOP)
                                adapter->discarding = false;
                        goto next_desc;
                        } else if (netdev->features & NETIF_F_RXALL) {
                                goto process_skb;
                        } else {
-                               /* recycle */
-                               buffer_info->skb = skb;
+                               dev_kfree_skb(skb);
                                goto next_desc;
                        }
                }
                         */
                        length -= 4;
 
-               e1000_check_copybreak(netdev, buffer_info, length, &skb);
-
-               skb_put(skb, length);
+               if (buffer_info->skb == NULL)
+                       skb_put(skb, length);
+               else /* copybreak skb */
+                       skb_trim(skb, length);
 
                /* Receive Checksum Offload */
                e1000_rx_checksum(adapter,
                skb = buffer_info->skb;
                if (skb) {
                        skb_trim(skb, 0);
-                       goto map_skb;
+                       goto skip;
                }
 
                skb = netdev_alloc_skb_ip_align(netdev, bufsz);
                }
                buffer_info->skb = skb;
                buffer_info->length = adapter->rx_buffer_len;
-map_skb:
                buffer_info->dma = dma_map_single(&pdev->dev,
                                                  skb->data,
                                                  buffer_info->length,
                rx_desc = E1000_RX_DESC(*rx_ring, i);
                rx_desc->buffer_addr = cpu_to_le64(buffer_info->dma);
 
+skip:
                if (unlikely(++i == rx_ring->count))
                        i = 0;
                buffer_info = &rx_ring->buffer_info[i];