Index: if_em.c
===================================================================
--- if_em.c	(revision 295390)
+++ if_em.c	(working copy)
@@ -1377,15 +1377,8 @@ em_init_locked(struct adapter *adapter)
 	ifp->if_hwassist = 0;
 	if (ifp->if_capenable & IFCAP_TXCSUM)
 		ifp->if_hwassist |= (CSUM_TCP | CSUM_UDP);
-	/* 
-	** There have proven to be problems with TSO when not
-	** at full gigabit speed, so disable the assist automatically
-	** when at lower speeds.  -jfv
-	*/
-	if (ifp->if_capenable & IFCAP_TSO4) {
-		if (adapter->link_speed == SPEED_1000)
-			ifp->if_hwassist |= CSUM_TSO;
-	}
+	if (ifp->if_capenable & IFCAP_TSO4)
+		ifp->if_hwassist |= CSUM_TSO;
 
 	/* Configure for OS presence */
 	em_init_manageability(adapter);
@@ -3096,9 +3089,11 @@ em_setup_interface(device_t dev, struct adapter *a
 	ifp->if_softc = adapter;
 	ifp->if_flags = IFF_BROADCAST | IFF_SIMPLEX | IFF_MULTICAST;
 	ifp->if_ioctl = em_ioctl;
+
 	/* TSO parameters */
 	ifp->if_hw_tsomax = IP_MAXPACKET;
-	ifp->if_hw_tsomaxsegcount = EM_MAX_SCATTER;
+	/* Take m_pullup()'s in em_xmit() w/ TSO into acount. */
+	ifp->if_hw_tsomaxsegcount = EM_MAX_SCATTER - 5;
 	ifp->if_hw_tsomaxsegsize = EM_TSO_SEG_SIZE;
 
 #ifdef EM_MULTIQUEUE
Index: if_em.h
===================================================================
--- if_em.h	(revision 295390)
+++ if_em.h	(working copy)
@@ -266,7 +266,7 @@
 #define HW_DEBUGOUT1(S, A)          if (DEBUG_HW) printf(S "\n", A)
 #define HW_DEBUGOUT2(S, A, B)       if (DEBUG_HW) printf(S "\n", A, B)
 
-#define EM_MAX_SCATTER		64
+#define EM_MAX_SCATTER		40
 #define EM_VFTA_SIZE		128
 #define EM_TSO_SIZE		(65535 + sizeof(struct ether_vlan_header))
 #define EM_TSO_SEG_SIZE		4096	/* Max dma segment size */
Index: if_igb.c
===================================================================
--- if_igb.c	(revision 295390)
+++ if_igb.c	(working copy)
@@ -3125,6 +3125,12 @@ igb_setup_interface(device_t dev, struct adapter *
 	ifp->if_softc = adapter;
 	ifp->if_flags = IFF_BROADCAST | IFF_SIMPLEX | IFF_MULTICAST;
 	ifp->if_ioctl = igb_ioctl;
+
+	/* TSO parameters */
+	ifp->if_hw_tsomax = IP_MAXPACKET;
+	ifp->if_hw_tsomaxsegcount = IGB_MAX_SCATTER;
+	ifp->if_hw_tsomaxsegsize = IGB_TSO_SEG_SIZE;
+
 #ifndef IGB_LEGACY_TX
 	ifp->if_transmit = igb_mq_start;
 	ifp->if_qflush = igb_qflush;
Index: if_igb.h
===================================================================
--- if_igb.h	(revision 295390)
+++ if_igb.h	(working copy)
@@ -223,7 +223,7 @@
 #define HW_DEBUGOUT1(S, A)          if (DEBUG_HW) printf(S "\n", A)
 #define HW_DEBUGOUT2(S, A, B)       if (DEBUG_HW) printf(S "\n", A, B)
 
-#define IGB_MAX_SCATTER		64
+#define IGB_MAX_SCATTER		40
 #define IGB_VFTA_SIZE		128
 #define IGB_BR_SIZE		4096	/* ring buf size */
 #define IGB_TSO_SIZE		(65535 + sizeof(struct ether_vlan_header))
Index: if_lem.h
===================================================================
--- if_lem.h	(revision 295390)
+++ if_lem.h	(working copy)
@@ -236,10 +236,8 @@
 #define HW_DEBUGOUT1(S, A)          if (DEBUG_HW) printf(S "\n", A)
 #define HW_DEBUGOUT2(S, A, B)       if (DEBUG_HW) printf(S "\n", A, B)
 
-#define EM_MAX_SCATTER		64
+#define EM_MAX_SCATTER		40
 #define EM_VFTA_SIZE		128
-#define EM_TSO_SIZE		(65535 + sizeof(struct ether_vlan_header))
-#define EM_TSO_SEG_SIZE		4096	/* Max dma segment size */
 #define EM_MSIX_MASK		0x01F00000 /* For 82574 use */
 #define ETH_ZLEN		60
 #define ETH_ADDR_LEN		6