diff --git a/include/linux/virtio_net.h b/include/linux/virtio_net.h
index b465f8f3e554f..04e87f4b9417c 100644
--- a/include/linux/virtio_net.h
+++ b/include/linux/virtio_net.h
@@ -120,10 +120,15 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 
 	if (hdr->gso_type != VIRTIO_NET_HDR_GSO_NONE) {
 		u16 gso_size = __virtio16_to_cpu(little_endian, hdr->gso_size);
+		unsigned int nh_off = p_off;
 		struct skb_shared_info *shinfo = skb_shinfo(skb);
 
+		/* UFO may not include transport header in gso_size. */
+		if (gso_type & SKB_GSO_UDP)
+			nh_off -= thlen;
+
 		/* Too small packets are not really GSO ones. */
-		if (skb->len - p_off > gso_size) {
+		if (skb->len - nh_off > gso_size) {
 			shinfo->gso_size = gso_size;
 			shinfo->gso_type = gso_type;