diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index 61890ed..d1afc3b 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -1135,22 +1135,23 @@
 
 	hlen += offset;
 	if (!NAPI_GRO_CB(skb)->frag0 ||
-	    unlikely(skb_shinfo(skb)->frags[0].size + skb_headlen(skb) < hlen))
+	    unlikely(skb_shinfo(skb)->frags[0].size < hlen)) {
+		NAPI_GRO_CB(skb)->frag0 = NULL;
 		return pskb_may_pull(skb, hlen) ? skb->data + offset : NULL;
+	}
 
 	return NAPI_GRO_CB(skb)->frag0 + offset;
 }
 
 static inline void *skb_gro_mac_header(struct sk_buff *skb)
 {
-	return skb_headlen(skb) ? skb_mac_header(skb) :
-	       NAPI_GRO_CB(skb)->frag0;
+	return NAPI_GRO_CB(skb)->frag0 ?: skb_mac_header(skb);
 }
 
 static inline void *skb_gro_network_header(struct sk_buff *skb)
 {
-	return skb_headlen(skb) ? skb_network_header(skb) :
-	       NAPI_GRO_CB(skb)->frag0 + skb_network_offset(skb);
+	return (NAPI_GRO_CB(skb)->frag0 ?: skb->data) +
+	       skb_network_offset(skb);
 }
 
 static inline int dev_hard_header(struct sk_buff *skb, struct net_device *dev,
diff --git a/net/core/dev.c b/net/core/dev.c
index bdb1a73..f9d90c5 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -2510,7 +2510,8 @@
 	NAPI_GRO_CB(skb)->data_offset = 0;
 	NAPI_GRO_CB(skb)->frag0 = NULL;
 
-	if (!skb_headlen(skb) && !PageHighMem(skb_shinfo(skb)->frags[0].page))
+	if (skb->mac_header == skb->tail &&
+	    !PageHighMem(skb_shinfo(skb)->frags[0].page))
 		NAPI_GRO_CB(skb)->frag0 =
 			page_address(skb_shinfo(skb)->frags[0].page) +
 			skb_shinfo(skb)->frags[0].page_offset;