Index: kern/uipc_mbuf.c
===================================================================
RCS file: /cvs/src/sys/kern/uipc_mbuf.c,v
retrieving revision 1.199
diff -u -p -r1.199 uipc_mbuf.c
--- kern/uipc_mbuf.c	11 Dec 2014 19:21:57 -0000	1.199
+++ kern/uipc_mbuf.c	6 Feb 2015 14:05:35 -0000
@@ -1356,14 +1356,24 @@ mq_dequeue(struct mbuf_queue *mq)
 int
 mq_enlist(struct mbuf_queue *mq, struct mbuf_list *ml)
 {
-	int full;
+	struct mbuf *m;
+	int dropped = 0;
 
 	mtx_enter(&mq->mq_mtx);
-	ml_join(&mq->mq_list, ml);
-	full = mq_len(mq) >= mq->mq_maxlen;
+	if (mq_len(mq) < mq->mq_maxlen)
+		ml_join(&mq->mq_list, ml);
+	else {
+		mq->mq_drops += ml_len(ml);
+		dropped = 1;
+	}
 	mtx_leave(&mq->mq_mtx);
 
-	return (full);
+	if (dropped) {
+		while ((m = ml_dequeue(ml)) != NULL)
+			m_freem(m);
+	}
+
+	return (dropped);
 }
 
 void
Index: net/if.c
===================================================================
RCS file: /cvs/src/sys/net/if.c,v
retrieving revision 1.316
diff -u -p -r1.316 if.c
--- net/if.c	5 Feb 2015 10:28:50 -0000	1.316
+++ net/if.c	6 Feb 2015 14:05:36 -0000
@@ -156,6 +156,8 @@ struct timeout net_tick_to;
 void	net_tick(void *);
 int	net_livelocked(void);
 
+struct taskq *softnettq;
+
 /*
  * Network interface utility routines.
  *
@@ -166,6 +168,10 @@ void
 ifinit()
 {
 	timeout_set(&net_tick_to, net_tick, &net_tick_to);
+
+	softnettq = taskq_create("softnet", 1, IPL_NET | IPL_MPSAFE);
+	if (softnettq == NULL)
+		panic("unable to create softnet taskq");
 
 	net_tick(&net_tick_to);
 }
Index: net/if_ethersubr.c
===================================================================
RCS file: /cvs/src/sys/net/if_ethersubr.c,v
retrieving revision 1.185
diff -u -p -r1.185 if_ethersubr.c
--- net/if_ethersubr.c	8 Jan 2015 14:29:18 -0000	1.185
+++ net/if_ethersubr.c	6 Feb 2015 14:05:36 -0000
@@ -86,6 +86,8 @@ didn't get a copy, you may request one f
 #include <sys/errno.h>
 #include <sys/syslog.h>
 #include <sys/timeout.h>
+#include <sys/task.h>
+#include <sys/proc.h>
 
 #include <crypto/siphash.h>	/* required by if_trunk.h */
 
@@ -434,6 +436,55 @@ bad:
 		m_freem(m);
 	return (error);
 }
+
+void   ether_input_process(void *);
+
+struct mbuf_queue ether_input_queue = MBUF_QUEUE_INITIALIZER(8192, IPL_NET);
+struct task ether_input_task =
+    TASK_INITIALIZER(ether_input_process, &ether_input_queue);
+
+void
+ether_input_list(struct ifnet *ifp, struct mbuf_list *ml)
+{
+	mq_enlist(&ether_input_queue, ml);
+	task_add(softnettq, &ether_input_task);
+}
+
+void
+ether_input_mbuf(struct ifnet *ifp, struct mbuf *m)
+{
+	mq_enqueue(&ether_input_queue, m);
+	task_add(softnettq, &ether_input_task);
+}
+
+void
+ether_input_process(void *xmq)
+{
+	struct mbuf_queue *mq = xmq;
+	struct mbuf *m0, *m;
+	u_int mit = 0;
+	int s;
+
+	m0 = mq_dechain(mq);
+	if (m0 == NULL)
+		return;
+
+	KERNEL_LOCK();
+	s = splnet();
+	do {
+		if ((++mit & 0x1f) == 0)
+			yield();
+
+		m = m0;
+		m0 = m->m_nextpkt;
+		m->m_nextpkt = NULL;
+
+		ether_input(m->m_pkthdr.rcvif, NULL, m);
+	} while (m0 != NULL);
+	splx(s);
+	KERNEL_UNLOCK();
+}
+
 
 /*
  * Process a received Ethernet packet;
Index: net/if_var.h
===================================================================
RCS file: /cvs/src/sys/net/if_var.h,v
retrieving revision 1.18
diff -u -p -r1.18 if_var.h
--- net/if_var.h	6 Feb 2015 06:42:36 -0000	1.18
+++ net/if_var.h	6 Feb 2015 14:05:36 -0000
@@ -69,6 +69,7 @@
 #include <sys/time.h>
 
 struct mbuf;
+struct mbuf_list;
 struct proc;
 struct rtentry;
 struct socket;
@@ -384,8 +385,10 @@ do {									\
 
 extern struct ifnet_head ifnet;
 extern struct ifnet *lo0ifp;
+extern struct taskq *softnettq;
 
-#define	ether_input_mbuf(ifp, m)        ether_input((ifp), NULL, (m))
+void	ether_input_list(struct ifnet *, struct mbuf_list *);
+void	ether_input_mbuf(struct ifnet *, struct mbuf *);
 
 void	ether_ifattach(struct ifnet *);
 void	ether_ifdetach(struct ifnet *);