diff --git a/include/net/tcp.h b/include/net/tcp.h
index 0a51e6a45bce..79c4e8947b5d 100644
--- a/include/net/tcp.h
+++ b/include/net/tcp.h
@@ -2191,6 +2191,7 @@ void tcp_v4_destroy_sock(struct sock *sk);
 
 struct sk_buff *tcp_gso_segment(struct sk_buff *skb,
 				netdev_features_t features);
+struct sk_buff *tcp_gro_lookup(struct list_head *head, struct tcphdr *th);
 struct sk_buff *tcp_gro_receive(struct list_head *head, struct sk_buff *skb);
 INDIRECT_CALLABLE_DECLARE(int tcp4_gro_complete(struct sk_buff *skb, int thoff));
 INDIRECT_CALLABLE_DECLARE(struct sk_buff *tcp4_gro_receive(struct list_head *head, struct sk_buff *skb));
diff --git a/net/ipv4/tcp_offload.c b/net/ipv4/tcp_offload.c
index aa7508676315..4a194a9d36cd 100644
--- a/net/ipv4/tcp_offload.c
+++ b/net/ipv4/tcp_offload.c
@@ -245,6 +245,27 @@ struct sk_buff *tcp_gso_segment(struct sk_buff *skb,
 	return segs;
 }
 
+struct sk_buff *tcp_gro_lookup(struct list_head *head, struct tcphdr *th)
+{
+	struct tcphdr *th2;
+	struct sk_buff *p;
+
+	list_for_each_entry(p, head, list) {
+		if (!NAPI_GRO_CB(p)->same_flow)
+			continue;
+
+		th2 = tcp_hdr(p);
+		if (*(u32 *)&th->source ^ *(u32 *)&th2->source) {
+			NAPI_GRO_CB(p)->same_flow = 0;
+			continue;
+		}
+
+		return p;
+	}
+
+	return NULL;
+}
+
 struct sk_buff *tcp_gro_receive(struct list_head *head, struct sk_buff *skb)
 {
 	struct sk_buff *pp = NULL;
@@ -282,24 +303,12 @@ struct sk_buff *tcp_gro_receive(struct list_head *head, struct sk_buff *skb)
 	len = skb_gro_len(skb);
 	flags = tcp_flag_word(th);
 
-	list_for_each_entry(p, head, list) {
-		if (!NAPI_GRO_CB(p)->same_flow)
-			continue;
+	p = tcp_gro_lookup(head, th);
+	if (!p)
+		goto out_check_final;
 
-		th2 = tcp_hdr(p);
-
-		if (*(u32 *)&th->source ^ *(u32 *)&th2->source) {
-			NAPI_GRO_CB(p)->same_flow = 0;
-			continue;
-		}
-
-		goto found;
-	}
-	p = NULL;
-	goto out_check_final;
-
-found:
 	/* Include the IP ID check below from the inner most IP hdr */
+	th2 = tcp_hdr(p);
 	flush = NAPI_GRO_CB(p)->flush;
 	flush |= (__force int)(flags & TCP_FLAG_CWR);
 	flush |= (__force int)((flags ^ tcp_flag_word(th2)) &