Index: head/sys/netinet/tcp_lro.h
===================================================================
--- head/sys/netinet/tcp_lro.h
+++ head/sys/netinet/tcp_lro.h
@@ -40,6 +40,7 @@
 
 struct lro_entry {
 	LIST_ENTRY(lro_entry)	next;
+	LIST_ENTRY(lro_entry)	hash_next;
 	struct mbuf		*m_head;
 	struct mbuf		*m_tail;
 	union {
@@ -95,6 +96,8 @@
 	unsigned short	lro_ackcnt_lim;		/* max # of aggregated ACKs */
 	unsigned 	lro_length_lim;		/* max len of aggregated data */
 
+	u_long		lro_hashsz;
+	struct lro_head	*lro_hash;
 	struct lro_head	lro_active;
 	struct lro_head	lro_free;
 };
Index: head/sys/netinet/tcp_lro.c
===================================================================
--- head/sys/netinet/tcp_lro.c
+++ head/sys/netinet/tcp_lro.c
@@ -68,19 +68,24 @@
 #endif
 
 static void	tcp_lro_rx_done(struct lro_ctrl *lc);
+static int	tcp_lro_rx2(struct lro_ctrl *lc, struct mbuf *m,
+		    uint32_t csum, int use_hash);
 
 static __inline void
-tcp_lro_active_insert(struct lro_ctrl *lc, struct lro_entry *le)
+tcp_lro_active_insert(struct lro_ctrl *lc, struct lro_head *bucket,
+    struct lro_entry *le)
 {
 
 	LIST_INSERT_HEAD(&lc->lro_active, le, next);
+	LIST_INSERT_HEAD(bucket, le, hash_next);
 }
 
 static __inline void
 tcp_lro_active_remove(struct lro_entry *le)
 {
 
-	LIST_REMOVE(le, next);
+	LIST_REMOVE(le, next);		/* active list */
+	LIST_REMOVE(le, hash_next);	/* hash bucket */
 }
 
 int
@@ -95,7 +100,7 @@
 {
 	struct lro_entry *le;
 	size_t size;
-	unsigned i;
+	unsigned i, elements;
 
 	lc->lro_bad_csum = 0;
 	lc->lro_queued = 0;
@@ -110,6 +115,18 @@
 	LIST_INIT(&lc->lro_free);
 	LIST_INIT(&lc->lro_active);
 
+	/* create hash table to accelerate entry lookup */
+	if (lro_entries > lro_mbufs)
+		elements = lro_entries;
+	else
+		elements = lro_mbufs;
+	lc->lro_hash = phashinit_flags(elements, M_LRO, &lc->lro_hashsz,
+	    HASH_NOWAIT);
+	if (lc->lro_hash == NULL) {
+		memset(lc, 0, sizeof(*lc));
+		return (ENOMEM);
+	}
+
 	/* compute size to allocate */
 	size = (lro_mbufs * sizeof(struct lro_mbuf_sort)) +
 	    (lro_entries * sizeof(*le));
@@ -147,6 +164,13 @@
 		m_freem(le->m_head);
 	}
 
+	/* free hash table */
+	if (lc->lro_hash != NULL) {
+		free(lc->lro_hash, M_LRO);
+		lc->lro_hash = NULL;
+	}
+	lc->lro_hashsz = 0;
+
 	/* free mbuf array, if any */
 	for (x = 0; x != lc->lro_mbuf_count; x++)
 		m_freem(lc->lro_mbuf_data[x].mb);
@@ -487,7 +511,7 @@
 		}
 
 		/* add packet to LRO engine */
-		if (tcp_lro_rx(lc, mb, 0) != 0) {
+		if (tcp_lro_rx2(lc, mb, 0, 0) != 0) {
 			/* input packet to network layer */
 			(*lc->ifp->if_input)(lc->ifp, mb);
 			lc->lro_queued++;
@@ -561,8 +585,8 @@
 }
 #endif
 
-int
-tcp_lro_rx(struct lro_ctrl *lc, struct mbuf *m, uint32_t csum)
+static int
+tcp_lro_rx2(struct lro_ctrl *lc, struct mbuf *m, uint32_t csum, int use_hash)
 {
 	struct lro_entry *le;
 	struct ether_header *eh;
@@ -578,6 +602,7 @@
 	tcp_seq seq;
 	int error, ip_len, l;
 	uint16_t eh_type, tcp_data_len;
+	struct lro_head *bucket;
 
 	/* We expect a contiguous header [eh, ip, tcp]. */
 
@@ -670,8 +695,41 @@
 
 	seq = ntohl(th->th_seq);
 
+	if (!use_hash) {
+		bucket = &lc->lro_hash[0];
+	} else if (M_HASHTYPE_ISHASH(m)) {
+		bucket = &lc->lro_hash[m->m_pkthdr.flowid % lc->lro_hashsz];
+	} else {
+		uint32_t hash;
+
+		switch (eh_type) {
+#ifdef INET
+		case ETHERTYPE_IP:
+			hash = ip4->ip_src.s_addr + ip4->ip_dst.s_addr;
+			break;
+#endif
+#ifdef INET6
+		case ETHERTYPE_IPV6:
+			hash = ip6->ip6_src.s6_addr32[0] +
+			    ip6->ip6_dst.s6_addr32[0];
+			hash += ip6->ip6_src.s6_addr32[1] +
+			    ip6->ip6_dst.s6_addr32[1];
+			hash += ip6->ip6_src.s6_addr32[2] +
+			    ip6->ip6_dst.s6_addr32[2];
+			hash += ip6->ip6_src.s6_addr32[3] +
+			    ip6->ip6_dst.s6_addr32[3];
+			break;
+#endif
+		default:
+			hash = 0;
+			break;
+		}
+		hash += th->th_sport + th->th_dport;
+		bucket = &lc->lro_hash[hash % lc->lro_hashsz];
+	}
+
 	/* Try to find a matching previous segment. */
-	LIST_FOREACH(le, &lc->lro_active, next) {
+	LIST_FOREACH(le, bucket, hash_next) {
 		if (le->eh_type != eh_type)
 			continue;
 		if (le->source_port != th->th_sport ||
@@ -779,7 +837,7 @@
 	/* Start a new segment chain. */
 	le = LIST_FIRST(&lc->lro_free);
 	LIST_REMOVE(le, next);
-	tcp_lro_active_insert(lc, le);
+	tcp_lro_active_insert(lc, bucket, le);
 	getmicrotime(&le->mtime);
 
 	/* Start filling in details. */
@@ -837,6 +895,13 @@
 	return (0);
 }
 
+int
+tcp_lro_rx(struct lro_ctrl *lc, struct mbuf *m, uint32_t csum)
+{
+
+	return tcp_lro_rx2(lc, m, csum, 1);
+}
+
 void
 tcp_lro_queue_mbuf(struct lro_ctrl *lc, struct mbuf *mb)
 {