neigh_ha_snapshot(addr, n, netdev);
                ether_addr_copy(attrs->smac, addr);
                break;
+       case XFRM_DEV_OFFLOAD_OUT:
+               ether_addr_copy(attrs->smac, addr);
+               n = neigh_lookup(&arp_tbl, &attrs->daddr.a4, netdev);
+               if (!n) {
+                       n = neigh_create(&arp_tbl, &attrs->daddr.a4, netdev);
+                       if (IS_ERR(n))
+                               return;
+                       neigh_event_send(n, NULL);
+               }
+               neigh_ha_snapshot(addr, n, netdev);
+               ether_addr_copy(attrs->dmac, addr);
+               break;
        default:
                return;
        }
 
 
 #define NUM_IPSEC_FTE BIT(15)
 #define MLX5_REFORMAT_TYPE_ADD_ESP_TRANSPORT_SIZE 16
+#define IPSEC_TUNNEL_DEFAULT_TTL 0x40
 
 struct mlx5e_ipsec_fc {
        struct mlx5_fc *cnt;
                          struct mlx5_accel_esp_xfrm_attrs *attrs,
                          struct mlx5_pkt_reformat_params *reformat_params)
 {
+       struct ip_esp_hdr *esp_hdr;
+       struct ipv6hdr *ipv6hdr;
        struct ethhdr *eth_hdr;
+       struct iphdr *iphdr;
        char *reformatbf;
        size_t bfflen;
+       void *hdr;
 
        bfflen = sizeof(*eth_hdr);
 
+       if (attrs->dir == XFRM_DEV_OFFLOAD_OUT) {
+               bfflen += sizeof(*esp_hdr) + 8;
+
+               switch (attrs->family) {
+               case AF_INET:
+                       bfflen += sizeof(*iphdr);
+                       break;
+               case AF_INET6:
+                       bfflen += sizeof(*ipv6hdr);
+                       break;
+               default:
+                       return -EINVAL;
+               }
+       }
+
        reformatbf = kzalloc(bfflen, GFP_KERNEL);
        if (!reformatbf)
                return -ENOMEM;
        case XFRM_DEV_OFFLOAD_IN:
                reformat_params->type = MLX5_REFORMAT_TYPE_L3_ESP_TUNNEL_TO_L2;
                break;
+       case XFRM_DEV_OFFLOAD_OUT:
+               reformat_params->type = MLX5_REFORMAT_TYPE_L2_TO_L3_ESP_TUNNEL;
+               reformat_params->param_0 = attrs->authsize;
+
+               hdr = reformatbf + sizeof(*eth_hdr);
+               switch (attrs->family) {
+               case AF_INET:
+                       iphdr = (struct iphdr *)hdr;
+                       memcpy(&iphdr->saddr, &attrs->saddr.a4, 4);
+                       memcpy(&iphdr->daddr, &attrs->daddr.a4, 4);
+                       iphdr->version = 4;
+                       iphdr->ihl = 5;
+                       iphdr->ttl = IPSEC_TUNNEL_DEFAULT_TTL;
+                       iphdr->protocol = IPPROTO_ESP;
+                       hdr += sizeof(*iphdr);
+                       break;
+               case AF_INET6:
+                       ipv6hdr = (struct ipv6hdr *)hdr;
+                       memcpy(&ipv6hdr->saddr, &attrs->saddr.a6, 16);
+                       memcpy(&ipv6hdr->daddr, &attrs->daddr.a6, 16);
+                       ipv6hdr->nexthdr = IPPROTO_ESP;
+                       ipv6hdr->version = 6;
+                       ipv6hdr->hop_limit = IPSEC_TUNNEL_DEFAULT_TTL;
+                       hdr += sizeof(*ipv6hdr);
+                       break;
+               default:
+                       goto free_reformatbf;
+               }
+
+               esp_hdr = (struct ip_esp_hdr *)hdr;
+               esp_hdr->spi = htonl(attrs->spi);
+               break;
        default:
                goto free_reformatbf;
        }