Index: sys/dev/ixgbe/if_ix.c
===================================================================
--- sys/dev/ixgbe/if_ix.c
+++ sys/dev/ixgbe/if_ix.c
@@ -349,7 +349,7 @@
  * is varied over time based on the
  * traffic for that interrupt vector
  */
-static int ixgbe_enable_aim = false;
+static int ixgbe_enable_aim = 1;
 SYSCTL_INT(_hw_ix, OID_AUTO, enable_aim, CTLFLAG_RWTUN, &ixgbe_enable_aim, 0,
     "Enable adaptive interrupt moderation");
 
@@ -1671,8 +1671,8 @@
 		queue_list = SYSCTL_CHILDREN(queue_node);
 
 		SYSCTL_ADD_PROC(ctx, queue_list, OID_AUTO, "interrupt_rate",
-		    CTLTYPE_UINT | CTLFLAG_RW,
-		    &sc->rx_queues[i], 0,
+		    CTLTYPE_UINT | CTLFLAG_RD,
+		    rx_que, false,
 		    ixgbe_sysctl_interrupt_rate_handler, "IU",
 		    "Interrupt Rate");
 		SYSCTL_ADD_UQUAD(ctx, queue_list, OID_AUTO, "irqs",
@@ -2183,7 +2183,7 @@
 {
 	uint32_t newitr = 0;
 	struct rx_ring *rxr = &que->rxr;
-	/* FIXME struct tx_ring *txr = ... ->txr; */
+	struct tx_ring *txr = &sc->tx_queues[que->msix].txr;
 
 	/*
 	 * Do Adaptive Interrupt Moderation:
@@ -2196,21 +2196,16 @@
 		    que->eitr_setting);
 	}
 
-	que->eitr_setting = 0;
 	/* Idle, do nothing */
-	if (rxr->bytes == 0) {
-		/* FIXME && txr->bytes == 0 */
+	if (txr->bytes == 0 && rxr->bytes == 0)
 		return;
-	}
 
+	que->eitr_setting = 0;
+
+	if ((txr->bytes) && (txr->packets))
+		newitr = txr->bytes/txr->packets;
 	if ((rxr->bytes) && (rxr->packets))
-		newitr = rxr->bytes / rxr->packets;
-	/* FIXME for transmit accounting
-	 * if ((txr->bytes) && (txr->packets))
-	 * 	newitr = txr->bytes/txr->packets;
-	 * if ((rxr->bytes) && (rxr->packets))
-	 * 	newitr = max(newitr, (rxr->bytes / rxr->packets));
-	 */
+		newitr = max(newitr, rxr->bytes / rxr->packets);
 
 	newitr += 24; /* account for hardware frame, crc */
 	/* set an upper boundary */
@@ -2233,8 +2228,8 @@
 	que->eitr_setting = newitr;
 
 	/* Reset state */
-	/* FIXME txr->bytes = 0; */
-	/* FIXME txr->packets = 0; */
+	txr->bytes = 0;
+	txr->packets = 0;
 	rxr->bytes = 0;
 	rxr->packets = 0;
 
@@ -2251,6 +2246,8 @@
 	struct ixgbe_softc     *sc = que->sc;
 	if_t               ifp = iflib_get_ifp(que->sc->ctx);
 
+	uint32_t newitr = 0;
+
 	/* Protect against spurious interrupts */
 	if ((if_getdrvflags(ifp) & IFF_DRV_RUNNING) == 0)
 		return (FILTER_HANDLED);
@@ -2261,6 +2258,9 @@
 	/* Check for AIM */
 	if (sc->enable_aim) {
 		ixgbe_perform_aim(sc, que);
+	} else {
+		newitr = IXGBE_INTS_TO_EITR(ixgbe_max_interrupt_rate);
+		IXGBE_WRITE_REG(&sc->hw, IXGBE_EITR(que->msix), newitr);
 	}
 
 	return (FILTER_SCHEDULE_THREAD);
@@ -2688,31 +2688,34 @@
 static int
 ixgbe_sysctl_interrupt_rate_handler(SYSCTL_HANDLER_ARGS)
 {
-	struct ix_rx_queue *que = ((struct ix_rx_queue *)oidp->oid_arg1);
+	struct ix_rx_queue *rque;
+	struct ix_tx_queue *tque;
 	int                error;
 	unsigned int       reg, usec, rate;
 
-	if (atomic_load_acq_int(&que->sc->recovery_mode))
-		return (EPERM);
+	bool tx = oidp->oid_arg2;
 
-	reg = IXGBE_READ_REG(&que->sc->hw, IXGBE_EITR(que->msix));
-	usec = ((reg & 0x0FF8) >> 3);
+	if (tx) {
+		tque = oidp->oid_arg1;
+		if (atomic_load_acq_int(&tque->sc->recovery_mode))
+			return (EPERM);
+		reg = IXGBE_READ_REG(&tque->sc->hw, IXGBE_EITR(tque->txr.me));
+	} else {
+		rque = oidp->oid_arg1;
+		if (atomic_load_acq_int(&rque->sc->recovery_mode))
+			return (EPERM);
+		reg = IXGBE_READ_REG(&rque->sc->hw, IXGBE_EITR(rque->msix));
+	}
+
+	usec = (reg & IXGBE_QVECTOR_MASK); // >> 3;
 	if (usec > 0)
-		rate = 500000 / usec;
+		rate = IXGBE_INTS_TO_EITR(reg);  // rate = 500000 / usec;
 	else
 		rate = 0;
+
 	error = sysctl_handle_int(oidp, &rate, 0, req);
 	if (error || !req->newptr)
 		return error;
-	reg &= ~0xfff; /* default, no limitation */
-	ixgbe_max_interrupt_rate = 0;
-	if (rate > 0 && rate < 500000) {
-		if (rate < 1000)
-			rate = 1000;
-		ixgbe_max_interrupt_rate = rate;
-		reg |= ((4000000/rate) & 0xff8);
-	}
-	IXGBE_WRITE_REG(&que->sc->hw, IXGBE_EITR(que->msix), reg);
 
 	return (0);
 } /* ixgbe_sysctl_interrupt_rate_handler */
@@ -3314,7 +3317,7 @@
 	u32                newitr;
 
 	if (ixgbe_max_interrupt_rate > 0)
-		newitr = (4000000 / ixgbe_max_interrupt_rate) & 0x0FF8;
+		newitr = IXGBE_INTS_TO_EITR(ixgbe_max_interrupt_rate);
 	else {
 		/*
 		 * Disable DMA coalescing if interrupt moderation is
Index: sys/dev/ixgbe/ix_txrx.c
===================================================================
--- sys/dev/ixgbe/ix_txrx.c
+++ sys/dev/ixgbe/ix_txrx.c
@@ -235,6 +235,7 @@
 	}
 	txd->read.cmd_type_len |= htole32(IXGBE_TXD_CMD_EOP | flags);
 
+	++txr->packets;
 	txr->bytes += pi->ipi_len;
 	pi->ipi_new_pidx = i;
 
Index: sys/dev/ixgbe/ixgbe.h
===================================================================
--- sys/dev/ixgbe/ixgbe.h
+++ sys/dev/ixgbe/ixgbe.h
@@ -204,6 +204,11 @@
 #define DEVMETHOD_END	{ NULL, NULL }
 #endif
 
+#define IXGBE_EITR_DIVIDEND		4000000
+#define IXGBE_QVECTOR_MASK		0x0FF8
+#define IXGBE_INTS_TO_EITR(i)	(((IXGBE_EITR_DIVIDEND/i) & \
+    IXGBE_QVECTOR_MASK))
+
 /*
  * Interrupt Moderation parameters
  */