u32 vlanf, vid;
        u8 vtm;
 
-       vlanf = AMAP_GET_BITS(struct amap_eth_rx_compl, vtp, rxcp);
-       vtm = AMAP_GET_BITS(struct amap_eth_rx_compl, vtm, rxcp);
-
-       /* vlanf could be wrongly set in some cards.
-        * ignore if vtm is not set */
-       if ((adapter->cap & 0x400) && !vtm)
-               vlanf = 0;
-
        skb = netdev_alloc_skb_ip_align(adapter->netdev, BE_HDR_LEN);
-       if (!skb) {
+       if (unlikely(!skb)) {
                if (net_ratelimit())
                        dev_warn(&adapter->pdev->dev, "skb alloc failed\n");
                be_rx_compl_discard(adapter, rxcp);
        skb->protocol = eth_type_trans(skb, adapter->netdev);
        skb->dev = adapter->netdev;
 
-       if (vlanf) {
+       vlanf = AMAP_GET_BITS(struct amap_eth_rx_compl, vtp, rxcp);
+       vtm = AMAP_GET_BITS(struct amap_eth_rx_compl, vtm, rxcp);
+
+       /* vlanf could be wrongly set in some cards.
+        * ignore if vtm is not set */
+       if ((adapter->cap & 0x400) && !vtm)
+               vlanf = 0;
+
+       if (unlikely(vlanf)) {
                if (!adapter->vlan_grp || adapter->vlans_added == 0) {
                        kfree_skb(skb);
                        return;