diff --git a/drivers/net/ixgbe/ixgbe_fcoe.c b/drivers/net/ixgbe/ixgbe_fcoe.c
index f8c4d357636d8cfef6ad37a9826976eab981cfe2..e20facd1f2dfdfd447161b1aa97e8709b387113c 100644
--- a/drivers/net/ixgbe/ixgbe_fcoe.c
+++ b/drivers/net/ixgbe/ixgbe_fcoe.c
@@ -35,6 +35,138 @@
 #include <scsi/libfc.h>
 #include <scsi/libfcoe.h>
 
+/**
+ * ixgbe_fso - ixgbe FCoE Sequence Offload (FSO)
+ * @adapter: ixgbe adapter
+ * @tx_ring: tx desc ring
+ * @skb: associated skb
+ * @tx_flags: tx flags
+ * @hdr_len: hdr_len to be returned
+ *
+ * This sets up large send offload for FCoE
+ *
+ * Returns : 0 indicates no FSO, > 0 for FSO, < 0 for error
+ */
+int ixgbe_fso(struct ixgbe_adapter *adapter,
+              struct ixgbe_ring *tx_ring, struct sk_buff *skb,
+              u32 tx_flags, u8 *hdr_len)
+{
+	u8 sof, eof;
+	u32 vlan_macip_lens;
+	u32 fcoe_sof_eof;
+	u32 type_tucmd;
+	u32 mss_l4len_idx;
+	int mss = 0;
+	unsigned int i;
+	struct ixgbe_tx_buffer *tx_buffer_info;
+	struct ixgbe_adv_tx_context_desc *context_desc;
+	struct fc_frame_header *fh;
+
+	if (skb_is_gso(skb) && (skb_shinfo(skb)->gso_type != SKB_GSO_FCOE)) {
+		DPRINTK(DRV, ERR, "Wrong gso type %d:expecting SKB_GSO_FCOE\n",
+			skb_shinfo(skb)->gso_type);
+		return -EINVAL;
+	}
+
+	/* resets the header to point fcoe/fc */
+	skb_set_network_header(skb, skb->mac_len);
+	skb_set_transport_header(skb, skb->mac_len +
+				 sizeof(struct fcoe_hdr));
+
+	/* sets up SOF and ORIS */
+	fcoe_sof_eof = 0;
+	sof = ((struct fcoe_hdr *)skb_network_header(skb))->fcoe_sof;
+	switch (sof) {
+	case FC_SOF_I2:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_ORIS;
+		break;
+	case FC_SOF_I3:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_SOF;
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_ORIS;
+		break;
+	case FC_SOF_N2:
+		break;
+	case FC_SOF_N3:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_SOF;
+		break;
+	default:
+		DPRINTK(DRV, WARNING, "unknown sof = 0x%x\n", sof);
+		return -EINVAL;
+	}
+
+	/* the first byte of the last dword is EOF */
+	skb_copy_bits(skb, skb->len - 4, &eof, 1);
+	/* sets up EOF and ORIE */
+	switch (eof) {
+	case FC_EOF_N:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_EOF_N;
+		break;
+	case FC_EOF_T:
+		/* lso needs ORIE */
+		if (skb_is_gso(skb)) {
+			fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_EOF_N;
+			fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_ORIE;
+		} else {
+			fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_EOF_T;
+		}
+		break;
+	case FC_EOF_NI:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_EOF_NI;
+		break;
+	case FC_EOF_A:
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_EOF_A;
+		break;
+	default:
+		DPRINTK(DRV, WARNING, "unknown eof = 0x%x\n", eof);
+		return -EINVAL;
+	}
+
+	/* sets up PARINC indicating data offset */
+	fh = (struct fc_frame_header *)skb_transport_header(skb);
+	if (fh->fh_f_ctl[2] & FC_FC_REL_OFF)
+		fcoe_sof_eof |= IXGBE_ADVTXD_FCOEF_PARINC;
+
+	/* hdr_len includes fc_hdr if FCoE lso is enabled */
+	*hdr_len = sizeof(struct fcoe_crc_eof);
+	if (skb_is_gso(skb))
+		*hdr_len += (skb_transport_offset(skb) +
+			     sizeof(struct fc_frame_header));
+	/* vlan_macip_lens: HEADLEN, MACLEN, VLAN tag */
+	vlan_macip_lens = (skb_transport_offset(skb) +
+			  sizeof(struct fc_frame_header));
+	vlan_macip_lens |= ((skb_transport_offset(skb) - 4)
+			   << IXGBE_ADVTXD_MACLEN_SHIFT);
+	vlan_macip_lens |= (tx_flags & IXGBE_TX_FLAGS_VLAN_MASK);
+
+	/* type_tycmd and mss: set TUCMD.FCoE to enable offload */
+	type_tucmd = IXGBE_TXD_CMD_DEXT | IXGBE_ADVTXD_DTYP_CTXT |
+		     IXGBE_ADVTXT_TUCMD_FCOE;
+	if (skb_is_gso(skb))
+		mss = skb_shinfo(skb)->gso_size;
+	/* mss_l4len_id: use 1 for FSO as TSO, no need for L4LEN */
+	mss_l4len_idx = (mss << IXGBE_ADVTXD_MSS_SHIFT) |
+			(1 << IXGBE_ADVTXD_IDX_SHIFT);
+
+	/* write context desc */
+	i = tx_ring->next_to_use;
+	context_desc = IXGBE_TX_CTXTDESC_ADV(*tx_ring, i);
+	context_desc->vlan_macip_lens	= cpu_to_le32(vlan_macip_lens);
+	context_desc->seqnum_seed	= cpu_to_le32(fcoe_sof_eof);
+	context_desc->type_tucmd_mlhl	= cpu_to_le32(type_tucmd);
+	context_desc->mss_l4len_idx	= cpu_to_le32(mss_l4len_idx);
+
+	tx_buffer_info = &tx_ring->tx_buffer_info[i];
+	tx_buffer_info->time_stamp = jiffies;
+	tx_buffer_info->next_to_watch = i;
+
+	i++;
+	if (i == tx_ring->count)
+		i = 0;
+	tx_ring->next_to_use = i;
+
+	return skb_is_gso(skb);
+}
+
 /**
  * ixgbe_configure_fcoe - configures registers for fcoe at start
  * @adapter: ptr to ixgbe adapter