diff --git a/net/core/skbuff.c b/net/core/skbuff.c
index 913b94a77060..47c32413d5b9 100644
--- a/net/core/skbuff.c
+++ b/net/core/skbuff.c
@@ -3206,10 +3206,9 @@ int skb_gro_receive(struct sk_buff **head, struct sk_buff *skb)
 	struct skb_shared_info *pinfo, *skbinfo = skb_shinfo(skb);
 	unsigned int offset = skb_gro_offset(skb);
 	unsigned int headlen = skb_headlen(skb);
-	struct sk_buff *nskb, *lp, *p = *head;
 	unsigned int len = skb_gro_len(skb);
+	struct sk_buff *lp, *p = *head;
 	unsigned int delta_truesize;
-	unsigned int headroom;
 
 	if (unlikely(p->len + len >= 65536))
 		return -E2BIG;
@@ -3276,48 +3275,6 @@ int skb_gro_receive(struct sk_buff **head, struct sk_buff *skb)
 		NAPI_GRO_CB(skb)->free = NAPI_GRO_FREE_STOLEN_HEAD;
 		goto done;
 	}
-	/* switch back to head shinfo */
-	pinfo = skb_shinfo(p);
-
-	if (pinfo->frag_list)
-		goto merge;
-	if (skb_gro_len(p) != pinfo->gso_size)
-		return -E2BIG;
-
-	headroom = skb_headroom(p);
-	nskb = alloc_skb(headroom + skb_gro_offset(p), GFP_ATOMIC);
-	if (unlikely(!nskb))
-		return -ENOMEM;
-
-	__copy_skb_header(nskb, p);
-	nskb->mac_len = p->mac_len;
-
-	skb_reserve(nskb, headroom);
-	__skb_put(nskb, skb_gro_offset(p));
-
-	skb_set_mac_header(nskb, skb_mac_header(p) - p->data);
-	skb_set_network_header(nskb, skb_network_offset(p));
-	skb_set_transport_header(nskb, skb_transport_offset(p));
-
-	__skb_pull(p, skb_gro_offset(p));
-	memcpy(skb_mac_header(nskb), skb_mac_header(p),
-	       p->data - skb_mac_header(p));
-
-	skb_shinfo(nskb)->frag_list = p;
-	skb_shinfo(nskb)->gso_size = pinfo->gso_size;
-	pinfo->gso_size = 0;
-	__skb_header_release(p);
-	NAPI_GRO_CB(nskb)->last = p;
-
-	nskb->data_len += p->len;
-	nskb->truesize += p->truesize;
-	nskb->len += p->len;
-
-	*head = nskb;
-	nskb->next = p->next;
-	p->next = NULL;
-
-	p = nskb;
 
 merge:
 	delta_truesize = skb->truesize;