diff --git a/drivers/net/ipg.c b/drivers/net/ipg.c
index 7f85732f03e9..9e228e7d3bef 100644
--- a/drivers/net/ipg.c
+++ b/drivers/net/ipg.c
@@ -1483,35 +1483,13 @@ static int ipg_nic_rx(struct net_device *dev)
 			/* Set the buffer's protocol field to Ethernet. */
 			skb->protocol = eth_type_trans(skb, dev);
 
-			/* If the frame contains an IP/TCP/UDP frame,
-			 * determine if upper layer must check IP/TCP/UDP
-			 * checksums.
-			 *
-			 * NOTE: DO NOT RELY ON THE TCP/UDP CHECKSUM
-			 *       VERIFICATION FOR SILICON REVISIONS B3
-			 *       AND EARLIER!
-			 *
-			 if ((le64_to_cpu(rxfd->rfs &
-			     (IPG_RFS_TCPDETECTED | IPG_RFS_UDPDETECTED |
-			      IPG_RFS_IPDETECTED))) &&
-			    !(le64_to_cpu(rxfd->rfs &
-			      (IPG_RFS_TCPERROR | IPG_RFS_UDPERROR |
-			       IPG_RFS_IPERROR)))) {
-				 * Indicate IP checksums were performed
-				 * by the IPG.
-				 *
-				skb->ip_summed = CHECKSUM_UNNECESSARY;
-			 } else
+			/* The IPG encountered an error with (or
+			 * there were no) IP/TCP/UDP checksums.
+			 * This may or may not indicate an invalid
+			 * IP/TCP/UDP frame was received. Let the
+			 * upper layer decide.
 			 */
-			 {
-				/* The IPG encountered an error with (or
-				 * there were no) IP/TCP/UDP checksums.
-				 * This may or may not indicate an invalid
-				 * IP/TCP/UDP frame was received. Let the
-				 * upper layer decide.
-				 */
-				skb->ip_summed = CHECKSUM_NONE;
-			}
+			skb->ip_summed = CHECKSUM_NONE;
 
 			/* Hand off frame for higher layer processing.
 			 * The function netif_rx() releases the sk_buff
diff --git a/drivers/net/ipg.h b/drivers/net/ipg.h
index 4f4919282646..7e3ccd103630 100644
--- a/drivers/net/ipg.h
+++ b/drivers/net/ipg.h
@@ -23,7 +23,6 @@
 #include <linux/skbuff.h>
 #include <linux/version.h>
 #include <asm/bitops.h>
-/*#include <asm/spinlock.h>*/
 
 /*
  *	Constants
@@ -733,8 +732,7 @@ enum ipg_regs {
  * Miscellaneous macros.
  */
 
-/* Marco for printing debug statements.
-#  define IPG_DDEBUG_MSG(args...) printk(KERN_DEBUG "IPG: " ## args) */
+/* Marco for printing debug statements. */
 #ifdef IPG_DEBUG
 #  define IPG_DEBUG_MSG(args...)
 #  define IPG_DDEBUG_MSG(args...) printk(KERN_DEBUG "IPG: " args)