Index: sys/dev/cxgb/cxgb_sge.c
===================================================================
--- sys/dev/cxgb/cxgb_sge.c
+++ sys/dev/cxgb/cxgb_sge.c
@@ -2976,11 +2976,7 @@
 
 #if defined(INET6) || defined(INET)
 	/* Flush LRO */
-	while (!SLIST_EMPTY(&lro_ctrl->lro_active)) {
-		struct lro_entry *queued = SLIST_FIRST(&lro_ctrl->lro_active);
-		SLIST_REMOVE_HEAD(&lro_ctrl->lro_active, next);
-		tcp_lro_flush(lro_ctrl, queued);
-	}
+	tcp_lro_flush_all(lro_ctrl);
 #endif
 
 	if (sleeping)
Index: sys/dev/cxgbe/t4_sge.c
===================================================================
--- sys/dev/cxgbe/t4_sge.c
+++ sys/dev/cxgbe/t4_sge.c
@@ -1397,13 +1397,8 @@
 #if defined(INET) || defined(INET6)
 	if (iq->flags & IQ_LRO_ENABLED) {
 		struct lro_ctrl *lro = &rxq->lro;
-		struct lro_entry *l;
 
-		while (!SLIST_EMPTY(&lro->lro_active)) {
-			l = SLIST_FIRST(&lro->lro_active);
-			SLIST_REMOVE_HEAD(&lro->lro_active, next);
-			tcp_lro_flush(lro, l);
-		}
+		tcp_lro_flush_all(lro);
 	}
 #endif
 
Index: sys/dev/e1000/if_igb.c
===================================================================
--- sys/dev/e1000/if_igb.c
+++ sys/dev/e1000/if_igb.c
@@ -4974,7 +4974,6 @@
 	struct rx_ring		*rxr = que->rxr;
 	struct ifnet		*ifp = adapter->ifp;
 	struct lro_ctrl		*lro = &rxr->lro;
-	struct lro_entry	*queued;
 	int			i, processed = 0, rxdone = 0;
 	u32			ptype, staterr = 0;
 	union e1000_adv_rx_desc	*cur;
@@ -5202,10 +5201,7 @@
 	/*
 	 * Flush any outstanding LRO work
 	 */
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 
 	if (done != NULL)
 		*done += rxdone;
Index: sys/dev/hyperv/netvsc/hv_netvsc_drv_freebsd.c
===================================================================
--- sys/dev/hyperv/netvsc/hv_netvsc_drv_freebsd.c
+++ sys/dev/hyperv/netvsc/hv_netvsc_drv_freebsd.c
@@ -778,13 +778,8 @@
 	struct hn_tx_ring *txr = chan->hv_chan_txr;
 #if defined(INET) || defined(INET6)
 	struct hn_rx_ring *rxr = chan->hv_chan_rxr;
-	struct lro_ctrl *lro = &rxr->hn_lro;
-	struct lro_entry *queued;
 
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(&rxr->hn_lro);
 #endif
 
 	/*
Index: sys/dev/ixgbe/ix_txrx.c
===================================================================
--- sys/dev/ixgbe/ix_txrx.c
+++ sys/dev/ixgbe/ix_txrx.c
@@ -1753,7 +1753,6 @@
 	struct rx_ring		*rxr = que->rxr;
 	struct ifnet		*ifp = adapter->ifp;
 	struct lro_ctrl		*lro = &rxr->lro;
-	struct lro_entry	*queued;
 	int			i, nextp, processed = 0;
 	u32			staterr = 0;
 	u32			count = adapter->rx_process_limit;
@@ -2003,10 +2002,7 @@
 	/*
 	 * Flush any outstanding LRO work
 	 */
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 
 	IXGBE_RX_UNLOCK(rxr);
 
Index: sys/dev/ixl/ixl_txrx.c
===================================================================
--- sys/dev/ixl/ixl_txrx.c
+++ sys/dev/ixl/ixl_txrx.c
@@ -1511,7 +1511,6 @@
 	struct ifnet		*ifp = vsi->ifp;
 #if defined(INET6) || defined(INET)
 	struct lro_ctrl		*lro = &rxr->lro;
-	struct lro_entry	*queued;
 #endif
 	int			i, nextp, processed = 0;
 	union i40e_rx_desc	*cur;
@@ -1735,10 +1734,7 @@
 	/*
 	 * Flush any outstanding LRO work
 	 */
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 #endif
 
 	IXL_RX_UNLOCK(rxr);
Index: sys/dev/mlx5/mlx5_en/mlx5_en_rx.c
===================================================================
--- sys/dev/mlx5/mlx5_en/mlx5_en_rx.c
+++ sys/dev/mlx5/mlx5_en/mlx5_en_rx.c
@@ -322,9 +322,6 @@
 static int
 mlx5e_poll_rx_cq(struct mlx5e_rq *rq, int budget)
 {
-#ifndef HAVE_TURBO_LRO
-	struct lro_entry *queued;
-#endif
 	int i;
 
 	for (i = 0; i < budget; i++) {
@@ -399,10 +396,7 @@
 	/* ensure cq space is freed before enabling more cqes */
 	wmb();
 #ifndef HAVE_TURBO_LRO
-	while ((queued = SLIST_FIRST(&rq->lro.lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&rq->lro.lro_active, next);
-		tcp_lro_flush(&rq->lro, queued);
-	}
+	tcp_lro_flush_all(&rq->lro);
 #endif
 	return (i);
 }
Index: sys/dev/mxge/if_mxge.c
===================================================================
--- sys/dev/mxge/if_mxge.c
+++ sys/dev/mxge/if_mxge.c
@@ -2819,11 +2819,7 @@
 			break;
 	}
 #if defined(INET)  || defined (INET6)
-	while (!SLIST_EMPTY(&ss->lc.lro_active)) {
-		struct lro_entry *lro = SLIST_FIRST(&ss->lc.lro_active);
-		SLIST_REMOVE_HEAD(&ss->lc.lro_active, next);
-		tcp_lro_flush(&ss->lc, lro);
-	}
+	tcp_lro_flush_all(&ss->lc);
 #endif
 }
 
Index: sys/dev/oce/oce_if.c
===================================================================
--- sys/dev/oce/oce_if.c
+++ sys/dev/oce/oce_if.c
@@ -1497,16 +1497,12 @@
 oce_rx_flush_lro(struct oce_rq *rq)
 {
 	struct lro_ctrl	*lro = &rq->lro;
-	struct lro_entry *queued;
 	POCE_SOFTC sc = (POCE_SOFTC) rq->parent;
 
 	if (!IF_LRO_ENABLED(sc))
 		return;
 
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 	rq->lro_pkts_queued = 0;
 	
 	return;
Index: sys/dev/qlxgb/qla_isr.c
===================================================================
--- sys/dev/qlxgb/qla_isr.c
+++ sys/dev/qlxgb/qla_isr.c
@@ -267,7 +267,6 @@
 	uint32_t comp_idx, desc_count;
 	q80_stat_desc_t *sdesc;
 	struct lro_ctrl *lro;
-	struct lro_entry *queued;
 	uint32_t ret = 0;
 
 	dev = ha->pci_dev;
@@ -324,11 +323,7 @@
 		}
 	}
 
-	while((!SLIST_EMPTY(&lro->lro_active))) {
-		queued = SLIST_FIRST(&lro->lro_active);
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 
 	if (hw->sds[sds_idx].sdsr_next != comp_idx) {
 		QL_UPDATE_SDS_CONSUMER_INDEX(ha, sds_idx, comp_idx);
Index: sys/dev/qlxge/qls_isr.c
===================================================================
--- sys/dev/qlxge/qls_isr.c
+++ sys/dev/qlxge/qls_isr.c
@@ -232,7 +232,6 @@
 	uint32_t i, cq_comp_idx;
 	int ret = 0, tx_comp_done = 0;
 	struct lro_ctrl	*lro;
-	struct lro_entry *queued;
 
 	cq_b = ha->rx_ring[cq_idx].cq_base_vaddr;
 	lro = &ha->rx_ring[cq_idx].lro;
@@ -287,11 +286,7 @@
                 }
 	}
 
-        while((!SLIST_EMPTY(&lro->lro_active))) {
-                queued = SLIST_FIRST(&lro->lro_active);
-                SLIST_REMOVE_HEAD(&lro->lro_active, next);
-                tcp_lro_flush(lro, queued);
-        }
+	tcp_lro_flush_all(lro);
 
 	ha->rx_ring[cq_idx].cq_next = cq_comp_idx;
 
Index: sys/dev/vnic/nicvf_queues.c
===================================================================
--- sys/dev/vnic/nicvf_queues.c
+++ sys/dev/vnic/nicvf_queues.c
@@ -743,7 +743,6 @@
 	struct rcv_queue *rq;
 	struct cqe_rx_t *cq_desc;
 	struct lro_ctrl	*lro;
-	struct lro_entry *queued;
 	int rq_idx;
 	int cmp_err;
 
@@ -827,10 +826,7 @@
 	rq_idx = cq_idx;
 	rq = &nic->qs->rq[rq_idx];
 	lro = &rq->lro;
-	while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lro->lro_active, next);
-		tcp_lro_flush(lro, queued);
-	}
+	tcp_lro_flush_all(lro);
 
 	NICVF_CMP_UNLOCK(cq);
 
Index: sys/dev/vxge/vxge.c
===================================================================
--- sys/dev/vxge/vxge.c
+++ sys/dev/vxge/vxge.c
@@ -996,7 +996,6 @@
 	vxge_vpath_t *vpath = (vxge_vpath_t *) userdata;
 	vxge_dev_t *vdev = vpath->vdev;
 
-	struct lro_entry *queued = NULL;
 	struct lro_ctrl *lro = &vpath->lro;
 
 	/* get the interface pointer */
@@ -1083,12 +1082,8 @@
 	    &dtr_priv, &t_code) == VXGE_HAL_OK);
 
 	/* Flush any outstanding LRO work */
-	if (vpath->lro_enable && vpath->lro.lro_cnt) {
-		while ((queued = SLIST_FIRST(&lro->lro_active)) != NULL) {
-			SLIST_REMOVE_HEAD(&lro->lro_active, next);
-			tcp_lro_flush(lro, queued);
-		}
-	}
+	if (vpath->lro_enable && vpath->lro.lro_cnt)
+		tcp_lro_flush_all(lro);
 
 	return (status);
 }
Index: sys/dev/xen/netfront/netfront.c
===================================================================
--- sys/dev/xen/netfront/netfront.c
+++ sys/dev/xen/netfront/netfront.c
@@ -1202,7 +1202,6 @@
 	struct netfront_info *np = rxq->info;
 #if (defined(INET) || defined(INET6))
 	struct lro_ctrl *lro = &rxq->lro;
-	struct lro_entry *queued;
 #endif
 	struct netfront_rx_info rinfo;
 	struct netif_rx_response *rx = &rinfo.rx;
@@ -1296,11 +1295,7 @@
 		/*
 		 * Flush any outstanding LRO work
 		 */
-		while (!SLIST_EMPTY(&lro->lro_active)) {
-			queued = SLIST_FIRST(&lro->lro_active);
-			SLIST_REMOVE_HEAD(&lro->lro_active, next);
-			tcp_lro_flush(lro, queued);
-		}
+		tcp_lro_flush_all(lro);
 #endif
 
 		xn_alloc_rx_buffers(rxq);
Index: sys/netinet/tcp_lro.c
===================================================================
--- sys/netinet/tcp_lro.c
+++ sys/netinet/tcp_lro.c
@@ -67,6 +67,8 @@
 #define	TCP_LRO_INVALID_CSUM	0x0000
 #endif
 
+static void	tcp_lro_rx_done(struct lro_ctrl *lc);
+
 int
 tcp_lro_init(struct lro_ctrl *lc)
 {
@@ -226,6 +228,17 @@
 }
 #endif
 
+static void
+tcp_lro_rx_done(struct lro_ctrl *lc)
+{
+	struct lro_entry *le;
+
+	while ((le = SLIST_FIRST(&lc->lro_active)) != NULL) {
+		SLIST_REMOVE_HEAD(&lc->lro_active, next);
+		tcp_lro_flush(lc, le);
+	}
+}
+
 void
 tcp_lro_flush_inactive(struct lro_ctrl *lc, const struct timeval *timeout)
 {
@@ -362,13 +375,12 @@
 void
 tcp_lro_flush_all(struct lro_ctrl *lc)
 {
-	struct lro_entry *le;
 	uint32_t hashtype;
 	uint32_t flowid;
 	unsigned x;
 
 	/* check if no mbufs to flush */
-	if (__predict_false(lc->lro_mbuf_count == 0))
+	if (lc->lro_mbuf_count == 0)
 		goto done;
 
 	/* sort all mbufs according to stream */
@@ -390,10 +402,7 @@
 			hashtype = M_HASHTYPE_GET(mb);
 
 			/* flush active streams */
-			while ((le = SLIST_FIRST(&lc->lro_active)) != NULL) {
-				SLIST_REMOVE_HEAD(&lc->lro_active, next);
-				tcp_lro_flush(lc, le);
-			}
+			tcp_lro_rx_done(lc);
 		}
 #ifdef TCP_LRO_RESET_SEQUENCE
 		/* reset sequence number */
@@ -409,10 +418,8 @@
 	}
 done:
 	/* flush active streams */
-	while ((le = SLIST_FIRST(&lc->lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&lc->lro_active, next);
-		tcp_lro_flush(lc, le);
-	}
+	tcp_lro_rx_done(lc);
+
 	lc->lro_mbuf_count = 0;
 }
 
Index: sys/ofed/drivers/net/mlx4/en_rx.c
===================================================================
--- sys/ofed/drivers/net/mlx4/en_rx.c
+++ sys/ofed/drivers/net/mlx4/en_rx.c
@@ -561,9 +561,6 @@
 	struct mbuf *mb;
 	struct mlx4_cq *mcq = &cq->mcq;
 	struct mlx4_cqe *buf = cq->buf;
-#ifdef INET
-	struct lro_entry *queued;
-#endif
 	int index;
 	unsigned int length;
 	int polled = 0;
@@ -669,10 +666,7 @@
 	/* Flush all pending IP reassembly sessions */
 out:
 #ifdef INET
-	while ((queued = SLIST_FIRST(&ring->lro.lro_active)) != NULL) {
-		SLIST_REMOVE_HEAD(&ring->lro.lro_active, next);
-		tcp_lro_flush(&ring->lro, queued);
-	}
+	tcp_lro_flush_all(&ring->lro);
 #endif
 	AVG_PERF_COUNTER(priv->pstats.rx_coal_avg, polled);
 	mcq->cons_index = cons_index;