diff --git a/drivers/net/atl1/atl1_main.c b/drivers/net/atl1/atl1_main.c
index d2be79a..c26f8ce 100644
--- a/drivers/net/atl1/atl1_main.c
+++ b/drivers/net/atl1/atl1_main.c
@@ -1326,8 +1326,8 @@
 	u8 css, cso;
 
 	if (likely(skb->ip_summed == CHECKSUM_PARTIAL)) {
-		cso = skb->h.raw - skb->data;
-		css = (skb->h.raw + skb->csum_offset) - skb->data;
+		cso = skb_transport_offset(skb);
+		css = cso + skb->csum;
 		if (unlikely(cso & 0x1)) {
 			printk(KERN_DEBUG "%s: payload offset != even number\n",
 				atl1_driver_name);
@@ -1369,8 +1369,8 @@
 
 	if (tcp_seg) {
 		/* TSO/GSO */
-		proto_hdr_len =
-		    ((skb->h.raw - skb->data) + (skb->h.th->doff << 2));
+		proto_hdr_len = (skb_transport_offset(skb) +
+				 (skb->h.th->doff << 2));
 		buffer_info->length = proto_hdr_len;
 		page = virt_to_page(skb->data);
 		offset = (unsigned long)skb->data & ~PAGE_MASK;
@@ -1562,7 +1562,7 @@
 	mss = skb_shinfo(skb)->gso_size;
 	if (mss) {
 		if (skb->protocol == htons(ETH_P_IP)) {
-			proto_hdr_len = ((skb->h.raw - skb->data) +
+			proto_hdr_len = (skb_transport_offset(skb) +
 					 (skb->h.th->doff << 2));
 			if (unlikely(proto_hdr_len > len)) {
 				dev_kfree_skb_any(skb);
diff --git a/drivers/net/cassini.c b/drivers/net/cassini.c
index 68e37a65..bd3ab64 100644
--- a/drivers/net/cassini.c
+++ b/drivers/net/cassini.c
@@ -2821,10 +2821,8 @@
 
 	ctrl = 0;
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
-		u64 csum_start_off, csum_stuff_off;
-
-		csum_start_off = (u64) (skb->h.raw - skb->data);
-		csum_stuff_off = csum_start_off + skb->csum_offset;
+		const u64 csum_start_off = skb_transport_offset(skb);
+		const u64 csum_stuff_off = csum_start_off + skb->csum_offset;
 
 		ctrl =  TX_DESC_CSUM_EN |
 			CAS_BASE(TX_DESC_CSUM_START, csum_start_off) |
diff --git a/drivers/net/cxgb3/sge.c b/drivers/net/cxgb3/sge.c
index a891f6f..d38b1bc 100644
--- a/drivers/net/cxgb3/sge.c
+++ b/drivers/net/cxgb3/sge.c
@@ -1319,9 +1319,10 @@
 	/* Only TX_DATA builds SGLs */
 
 	from = (struct work_request_hdr *)skb->data;
-	memcpy(&d->flit[1], &from[1], skb->h.raw - skb->data - sizeof(*from));
+	memcpy(&d->flit[1], &from[1],
+	       skb_transport_offset(skb) - sizeof(*from));
 
-	flits = (skb->h.raw - skb->data) / 8;
+	flits = skb_transport_offset(skb) / 8;
 	sgp = ndesc == 1 ? (struct sg_ent *)&d->flit[flits] : sgl;
 	sgl_flits = make_sgl(skb, sgp, skb->h.raw, skb->tail - skb->h.raw,
 			     adap->pdev);
@@ -1349,7 +1350,7 @@
 	if (skb->len <= WR_LEN && cnt == 0)
 		return 1;	/* packet fits as immediate data */
 
-	flits = (skb->h.raw - skb->data) / 8;	/* headers */
+	flits = skb_transport_offset(skb) / 8;	/* headers */
 	if (skb->tail != skb->h.raw)
 		cnt++;
 	return flits_to_desc(flits + sgl_len(cnt));
diff --git a/drivers/net/e1000/e1000_main.c b/drivers/net/e1000/e1000_main.c
index a3d9986..78cf417 100644
--- a/drivers/net/e1000/e1000_main.c
+++ b/drivers/net/e1000/e1000_main.c
@@ -2887,7 +2887,7 @@
 				return err;
 		}
 
-		hdr_len = ((skb->h.raw - skb->data) + (skb->h.th->doff << 2));
+		hdr_len = (skb_transport_offset(skb) + (skb->h.th->doff << 2));
 		mss = skb_shinfo(skb)->gso_size;
 		if (skb->protocol == htons(ETH_P_IP)) {
 			struct iphdr *iph = ip_hdr(skb);
@@ -2897,7 +2897,7 @@
 							      iph->daddr, 0,
 							      IPPROTO_TCP, 0);
 			cmd_length = E1000_TXD_CMD_IP;
-			ipcse = skb->h.raw - skb->data - 1;
+			ipcse = skb_transport_offset(skb) - 1;
 		} else if (skb->protocol == htons(ETH_P_IPV6)) {
 			ipv6_hdr(skb)->payload_len = 0;
 			skb->h.th->check =
@@ -2908,7 +2908,7 @@
 		}
 		ipcss = skb_network_offset(skb);
 		ipcso = (void *)&(ip_hdr(skb)->check) - (void *)skb->data;
-		tucss = skb->h.raw - skb->data;
+		tucss = skb_transport_offset(skb);
 		tucso = (void *)&(skb->h.th->check) - (void *)skb->data;
 		tucse = 0;
 
@@ -2950,7 +2950,7 @@
 	uint8_t css;
 
 	if (likely(skb->ip_summed == CHECKSUM_PARTIAL)) {
-		css = skb->h.raw - skb->data;
+		css = skb_transport_offset(skb);
 
 		i = tx_ring->next_to_use;
 		buffer_info = &tx_ring->buffer_info[i];
@@ -3292,7 +3292,7 @@
 		/* TSO Workaround for 82571/2/3 Controllers -- if skb->data
 		* points to just header, pull a few bytes of payload from
 		* frags into skb->data */
-		hdr_len = ((skb->h.raw - skb->data) + (skb->h.th->doff << 2));
+		hdr_len = (skb_transport_offset(skb) + (skb->h.th->doff << 2));
 		if (skb->data_len && (hdr_len == (skb->len - skb->data_len))) {
 			switch (adapter->hw.mac_type) {
 				unsigned int pull_size;
diff --git a/drivers/net/ixgb/ixgb_main.c b/drivers/net/ixgb/ixgb_main.c
index bba4dca..ceea6e4 100644
--- a/drivers/net/ixgb/ixgb_main.c
+++ b/drivers/net/ixgb/ixgb_main.c
@@ -1190,7 +1190,7 @@
 				return err;
 		}
 
-		hdr_len = ((skb->h.raw - skb->data) + (skb->h.th->doff << 2));
+		hdr_len = (skb_transport_offset(skb) + (skb->h.th->doff << 2));
 		mss = skb_shinfo(skb)->gso_size;
 		iph = ip_hdr(skb);
 		iph->tot_len = 0;
@@ -1199,8 +1199,8 @@
 						      0, IPPROTO_TCP, 0);
 		ipcss = skb_network_offset(skb);
 		ipcso = (void *)&(iph->check) - (void *)skb->data;
-		ipcse = skb->h.raw - skb->data - 1;
-		tucss = skb->h.raw - skb->data;
+		ipcse = skb_transport_offset(skb) - 1;
+		tucss = skb_transport_offset(skb);
 		tucso = (void *)&(skb->h.th->check) - (void *)skb->data;
 		tucse = 0;
 
@@ -1245,7 +1245,7 @@
 
 	if(likely(skb->ip_summed == CHECKSUM_PARTIAL)) {
 		struct ixgb_buffer *buffer_info;
-		css = skb->h.raw - skb->data;
+		css = skb_transport_offset(skb);
 		cso = css + skb->csum_offset;
 
 		i = adapter->tx_ring.next_to_use;
diff --git a/drivers/net/myri10ge/myri10ge.c b/drivers/net/myri10ge/myri10ge.c
index 7c04179..e04228c 100644
--- a/drivers/net/myri10ge/myri10ge.c
+++ b/drivers/net/myri10ge/myri10ge.c
@@ -2029,7 +2029,7 @@
 	odd_flag = 0;
 	flags = (MXGEFW_FLAGS_NO_TSO | MXGEFW_FLAGS_FIRST);
 	if (likely(skb->ip_summed == CHECKSUM_PARTIAL)) {
-		cksum_offset = (skb->h.raw - skb->data);
+		cksum_offset = skb_transport_offset(skb);
 		pseudo_hdr_offset = cksum_offset + skb->csum_offset;
 		/* If the headers are excessively large, then we must
 		 * fall back to a software checksum */
@@ -2054,7 +2054,8 @@
 		 * send loop that we are still in the
 		 * header portion of the TSO packet.
 		 * TSO header must be at most 134 bytes long */
-		cum_len = -((skb->h.raw - skb->data) + (skb->h.th->doff << 2));
+		cum_len = -(skb_transport_offset(skb) +
+			    (skb->h.th->doff << 2));
 
 		/* for TSO, pseudo_hdr_offset holds mss.
 		 * The firmware figures out where to put
diff --git a/drivers/net/netxen/netxen_nic_hw.c b/drivers/net/netxen/netxen_nic_hw.c
index 28d68c3..09ca219 100644
--- a/drivers/net/netxen/netxen_nic_hw.c
+++ b/drivers/net/netxen/netxen_nic_hw.c
@@ -387,7 +387,7 @@
 		}
 	}
 	adapter->stats.xmitcsummed++;
-	desc->tcp_hdr_offset = skb->h.raw - skb->data;
+	desc->tcp_hdr_offset = skb_transport_offset(skb);
 	desc->ip_hdr_offset = skb_network_offset(skb);
 }
 
diff --git a/drivers/net/sk98lin/skge.c b/drivers/net/sk98lin/skge.c
index 9ac1fe6..e4ab7a8 100644
--- a/drivers/net/sk98lin/skge.c
+++ b/drivers/net/sk98lin/skge.c
@@ -1562,7 +1562,7 @@
 	pTxd->pMBuf     = pMessage;
 
 	if (pMessage->ip_summed == CHECKSUM_PARTIAL) {
-		u16 hdrlen = pMessage->h.raw - pMessage->data;
+		u16 hdrlen = skb_transport_offset(pMessage);
 		u16 offset = hdrlen + pMessage->csum_offset;
 
 		if ((pMessage->h.ipiph->protocol == IPPROTO_UDP ) &&
@@ -1681,7 +1681,7 @@
 	** Does the HW need to evaluate checksum for TCP or UDP packets? 
 	*/
 	if (pMessage->ip_summed == CHECKSUM_PARTIAL) {
-		u16 hdrlen = pMessage->h.raw - pMessage->data;
+		u16 hdrlen = skb_transport_offset(pMessage);
 		u16 offset = hdrlen + pMessage->csum_offset;
 
 		Control = BMU_STFWD;
diff --git a/drivers/net/skge.c b/drivers/net/skge.c
index d476a3c..ca7a0e0 100644
--- a/drivers/net/skge.c
+++ b/drivers/net/skge.c
@@ -2654,7 +2654,7 @@
 	td->dma_hi = map >> 32;
 
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
-		int offset = skb->h.raw - skb->data;
+		const int offset = skb_transport_offset(skb);
 
 		/* This seems backwards, but it is what the sk98lin
 		 * does.  Looks like hardware is wrong?
diff --git a/drivers/net/sky2.c b/drivers/net/sky2.c
index a37bb20..a35f2f2 100644
--- a/drivers/net/sky2.c
+++ b/drivers/net/sky2.c
@@ -1421,7 +1421,7 @@
 
 	/* Handle TCP checksum offload */
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
-		unsigned offset = skb->h.raw - skb->data;
+		const unsigned offset = skb_transport_offset(skb);
 		u32 tcpsum;
 
 		tcpsum = offset << 16;		/* sum start */
diff --git a/drivers/net/sungem.c b/drivers/net/sungem.c
index db2e1a6..4bb89dec 100644
--- a/drivers/net/sungem.c
+++ b/drivers/net/sungem.c
@@ -1028,10 +1028,8 @@
 
 	ctrl = 0;
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
-		u64 csum_start_off, csum_stuff_off;
-
-		csum_start_off = (u64) (skb->h.raw - skb->data);
-		csum_stuff_off = csum_start_off + skb->csum_offset;
+		const u64 csum_start_off = skb_transport_offset(skb);
+		const u64 csum_stuff_off = csum_start_off + skb->csum_offset;
 
 		ctrl = (TXDCTRL_CENAB |
 			(csum_start_off << 15) |
diff --git a/drivers/net/sunhme.c b/drivers/net/sunhme.c
index aca592b..4b69c1d 100644
--- a/drivers/net/sunhme.c
+++ b/drivers/net/sunhme.c
@@ -2269,10 +2269,8 @@
 
 	tx_flags = TXFLAG_OWN;
 	if (skb->ip_summed == CHECKSUM_PARTIAL) {
-		u32 csum_start_off, csum_stuff_off;
-
-		csum_start_off = (u32) (skb->h.raw - skb->data);
-		csum_stuff_off = csum_start_off + skb->csum_offset;
+		const u32 csum_start_off = skb_transport_offset(skb);
+		const u32 csum_stuff_off = csum_start_off + skb->csum_offset;
 
 		tx_flags = (TXFLAG_OWN | TXFLAG_CSENABLE |
 			    ((csum_start_off << 14) & TXFLAG_CSBUFBEGIN) |