static void ipoib_ud_dma_unmap_rx(struct ipoib_dev_priv *priv,
                                  u64 mapping[IPOIB_UD_RX_SG])
 {
-       if (ipoib_ud_need_sg(priv->max_ib_mtu)) {
-               ib_dma_unmap_single(priv->ca, mapping[0], IPOIB_UD_HEAD_SIZE,
-                                   DMA_FROM_DEVICE);
-               ib_dma_unmap_page(priv->ca, mapping[1], PAGE_SIZE,
-                                 DMA_FROM_DEVICE);
-       } else
-               ib_dma_unmap_single(priv->ca, mapping[0],
-                                   IPOIB_UD_BUF_SIZE(priv->max_ib_mtu),
-                                   DMA_FROM_DEVICE);
-}
-
-static void ipoib_ud_skb_put_frags(struct ipoib_dev_priv *priv,
-                                  struct sk_buff *skb,
-                                  unsigned int length)
-{
-       if (ipoib_ud_need_sg(priv->max_ib_mtu)) {
-               skb_frag_t *frag = &skb_shinfo(skb)->frags[0];
-               unsigned int size;
-               /*
-                * There is only two buffers needed for max_payload = 4K,
-                * first buf size is IPOIB_UD_HEAD_SIZE
-                */
-               skb->tail += IPOIB_UD_HEAD_SIZE;
-               skb->len  += length;
-
-               size = length - IPOIB_UD_HEAD_SIZE;
-
-               skb_frag_size_set(frag, size);
-               skb->data_len += size;
-               skb->truesize += PAGE_SIZE;
-       } else
-               skb_put(skb, length);
-
+       ib_dma_unmap_single(priv->ca, mapping[0],
+                           IPOIB_UD_BUF_SIZE(priv->max_ib_mtu),
+                           DMA_FROM_DEVICE);
 }
 
 static int ipoib_ib_post_receive(struct net_device *dev, int id)
        struct ipoib_dev_priv *priv = netdev_priv(dev);
        struct sk_buff *skb;
        int buf_size;
-       int tailroom;
        u64 *mapping;
 
-       if (ipoib_ud_need_sg(priv->max_ib_mtu)) {
-               buf_size = IPOIB_UD_HEAD_SIZE;
-               tailroom = 128; /* reserve some tailroom for IP/TCP headers */
-       } else {
-               buf_size = IPOIB_UD_BUF_SIZE(priv->max_ib_mtu);
-               tailroom = 0;
-       }
+       buf_size = IPOIB_UD_BUF_SIZE(priv->max_ib_mtu);
 
-       skb = dev_alloc_skb(buf_size + tailroom + 4);
+       skb = dev_alloc_skb(buf_size + IPOIB_ENCAP_LEN);
        if (unlikely(!skb))
                return NULL;
 
        if (unlikely(ib_dma_mapping_error(priv->ca, mapping[0])))
                goto error;
 
-       if (ipoib_ud_need_sg(priv->max_ib_mtu)) {
-               struct page *page = alloc_page(GFP_ATOMIC);
-               if (!page)
-                       goto partial_error;
-               skb_fill_page_desc(skb, 0, page, 0, PAGE_SIZE);
-               mapping[1] =
-                       ib_dma_map_page(priv->ca, page,
-                                       0, PAGE_SIZE, DMA_FROM_DEVICE);
-               if (unlikely(ib_dma_mapping_error(priv->ca, mapping[1])))
-                       goto partial_error;
-       }
-
        priv->rx_ring[id].skb = skb;
        return skb;
-
-partial_error:
-       ib_dma_unmap_single(priv->ca, mapping[0], buf_size, DMA_FROM_DEVICE);
 error:
        dev_kfree_skb_any(skb);
        return NULL;
                       wc->byte_len, wc->slid);
 
        ipoib_ud_dma_unmap_rx(priv, mapping);
-       ipoib_ud_skb_put_frags(priv, skb, wc->byte_len);
+
+       skb_put(skb, wc->byte_len);
 
        /* First byte of dgid signals multicast when 0xff */
        dgid = &((struct ib_grh *)skb->data)->dgid;
        skb_reset_mac_header(skb);
        skb_pull(skb, IPOIB_ENCAP_LEN);
 
+       skb->truesize = SKB_TRUESIZE(skb->len);
+
        ++dev->stats.rx_packets;
        dev->stats.rx_bytes += skb->len;
 
 
        priv->tx_wr.send_flags  = IB_SEND_SIGNALED;
 
        priv->rx_sge[0].lkey = priv->mr->lkey;
-       if (ipoib_ud_need_sg(priv->max_ib_mtu)) {
-               priv->rx_sge[0].length = IPOIB_UD_HEAD_SIZE;
-               priv->rx_sge[1].length = PAGE_SIZE;
-               priv->rx_sge[1].lkey = priv->mr->lkey;
-               priv->rx_wr.num_sge = IPOIB_UD_RX_SG;
-       } else {
-               priv->rx_sge[0].length = IPOIB_UD_BUF_SIZE(priv->max_ib_mtu);
-               priv->rx_wr.num_sge = 1;
-       }
+
+       priv->rx_sge[0].length = IPOIB_UD_BUF_SIZE(priv->max_ib_mtu);
+       priv->rx_wr.num_sge = 1;
+
        priv->rx_wr.next = NULL;
        priv->rx_wr.sg_list = priv->rx_sge;