diff --git a/sys/net/iflib.c b/sys/net/iflib.c
index 9076ba3a2f91..028faf38b499 100644
--- a/sys/net/iflib.c
+++ b/sys/net/iflib.c
@@ -28,6 +28,10 @@
 #include <sys/cdefs.h>
 __FBSDID("$FreeBSD$");
 
+#include "opt_inet.h"
+#include "opt_inet6.h"
+#include "opt_acpi.h"
+
 #include <sys/param.h>
 #include <sys/types.h>
 #include <sys/bus.h>
@@ -77,11 +81,6 @@ __FBSDID("$FreeBSD$");
 
 #include <net/iflib.h>
 
-
-#include "opt_inet.h"
-#include "opt_inet6.h"
-#include "opt_acpi.h"
-
 #include "ifdi_if.h"
 
 #if defined(__i386__) || defined(__amd64__)
@@ -2158,8 +2157,10 @@ iflib_rxeof(iflib_rxq_t rxq, int budget)
 		m->m_nextpkt = NULL;
 		rx_bytes += m->m_pkthdr.len;
 		rx_pkts++;
+#if defined(INET6) || defined(INET)
 		if (lro_enabled && tcp_lro_rx(&rxq->ifr_lc, m, 0) == 0)
 			continue;
+#endif
 		DBG_COUNTER_INC(rx_if_input);
 		ifp->if_input(ifp, m);
 	}
@@ -2171,7 +2172,9 @@ iflib_rxeof(iflib_rxq_t rxq, int budget)
 	 */
 	while ((queued = LIST_FIRST(&rxq->ifr_lc.lro_active)) != NULL) {
 		LIST_REMOVE(queued, next);
+#if defined(INET6) || defined(INET)
 		tcp_lro_flush(&rxq->ifr_lc, queued);
+#endif
 	}
 	return (iflib_rxd_avail(ctx, rxq, *cidxp));
 }
@@ -2232,7 +2235,7 @@ static int
 iflib_parse_header(iflib_txq_t txq, if_pkt_info_t pi, struct mbuf **mp)
 {
 	struct ether_vlan_header *eh;
-	struct mbuf *m, *n;
+	struct mbuf *m;
 
 	m = *mp;
 	/*
@@ -2260,6 +2263,7 @@ iflib_parse_header(iflib_txq_t txq, if_pkt_info_t pi, struct mbuf **mp)
 	{
 		struct ip *ip = NULL;
 		struct tcphdr *th = NULL;
+		struct mbuf *n;
 		int minthlen;
 
 		minthlen = min(m->m_pkthdr.len, pi->ipi_ehdrlen + sizeof(*ip) + sizeof(*th));
@@ -4085,9 +4089,13 @@ static int
 iflib_rx_structures_setup(if_ctx_t ctx)
 {
 	iflib_rxq_t rxq = ctx->ifc_rxqs;
-	int i,  q, err;
+	int q;
+#if defined(INET6) || defined(INET)
+	int i, err;
+#endif
 
 	for (q = 0; q < ctx->ifc_softc_ctx.isc_nrxqsets; q++, rxq++) {
+#if defined(INET6) || defined(INET)
 		tcp_lro_free(&rxq->ifr_lc);
 		if ((err = tcp_lro_init(&rxq->ifr_lc)) != 0) {
 			device_printf(ctx->ifc_dev, "LRO Initialization failed!\n");
@@ -4095,9 +4103,11 @@ iflib_rx_structures_setup(if_ctx_t ctx)
 		}
 		rxq->ifr_lro_enabled = TRUE;
 		rxq->ifr_lc.ifp = ctx->ifc_ifp;
+#endif
 		IFDI_RXQ_SETUP(ctx, rxq->ifr_id);
 	}
 	return (0);
+#if defined(INET6) || defined(INET)
 fail:
 	/*
 	 * Free RX software descriptors allocated so far, we will only handle
@@ -4110,6 +4120,7 @@ fail:
 		rxq->ifr_cq_gen = rxq->ifr_cq_cidx = rxq->ifr_cq_pidx = 0;
 	}
 	return (err);
+#endif
 }
 
 /*********************************************************************