diff --git a/drivers/net/qlge/qlge.h b/drivers/net/qlge/qlge.h
index 6ed5317ab1c..ed5dbca01bd 100644
--- a/drivers/net/qlge/qlge.h
+++ b/drivers/net/qlge/qlge.h
@@ -1287,7 +1287,7 @@ struct rx_ring {
 	u32 sbq_free_cnt;	/* free buffer desc cnt */
 
 	/* Misc. handler elements. */
-	u32 type;		/* Type of queue, tx, rx, or default. */
+	u32 type;		/* Type of queue, tx, rx. */
 	u32 irq;		/* Which vector this ring is assigned. */
 	u32 cpu;		/* Which CPU this should run on. */
 	char name[IFNAMSIZ + 5];
@@ -1486,11 +1486,9 @@ struct ql_adapter {
 	struct intr_context intr_context[MAX_RX_RINGS];
 
 	int tx_ring_count;	/* One per online CPU. */
-	u32 rss_ring_first_cq_id;/* index of first inbound (rss) rx_ring */
 	u32 rss_ring_count;	/* One per online CPU.  */
 	/*
 	 * rx_ring_count =
-	 *  one default queue +
 	 *  (CPU count * outbound completion rx_ring) +
 	 *  (CPU count * inbound (RSS) completion rx_ring)
 	 */
diff --git a/drivers/net/qlge/qlge_dbg.c b/drivers/net/qlge/qlge_dbg.c
index 40a70c36f5a..aa88cb3f41c 100644
--- a/drivers/net/qlge/qlge_dbg.c
+++ b/drivers/net/qlge/qlge_dbg.c
@@ -418,8 +418,6 @@ void ql_dump_qdev(struct ql_adapter *qdev)
 	printk(KERN_ERR PFX "qdev->intr_count 	= %d.\n", qdev->intr_count);
 	printk(KERN_ERR PFX "qdev->tx_ring		= %p.\n",
 	       qdev->tx_ring);
-	printk(KERN_ERR PFX "qdev->rss_ring_first_cq_id 	= %d.\n",
-	       qdev->rss_ring_first_cq_id);
 	printk(KERN_ERR PFX "qdev->rss_ring_count 	= %d.\n",
 	       qdev->rss_ring_count);
 	printk(KERN_ERR PFX "qdev->rx_ring	= %p.\n", qdev->rx_ring);
diff --git a/drivers/net/qlge/qlge_ethtool.c b/drivers/net/qlge/qlge_ethtool.c
index eb6a9ee640e..68f9bd280f8 100644
--- a/drivers/net/qlge/qlge_ethtool.c
+++ b/drivers/net/qlge/qlge_ethtool.c
@@ -49,10 +49,11 @@ static int ql_update_ring_coalescing(struct ql_adapter *qdev)
 	/* Skip the default queue, and update the outbound handler
 	 * queues if they changed.
 	 */
-	cqicb = (struct cqicb *)&qdev->rx_ring[1];
+	cqicb = (struct cqicb *)&qdev->rx_ring[qdev->rss_ring_count];
 	if (le16_to_cpu(cqicb->irq_delay) != qdev->tx_coalesce_usecs ||
-	    le16_to_cpu(cqicb->pkt_delay) != qdev->tx_max_coalesced_frames) {
-		for (i = 1; i < qdev->rss_ring_first_cq_id; i++, rx_ring++) {
+		le16_to_cpu(cqicb->pkt_delay) !=
+				qdev->tx_max_coalesced_frames) {
+		for (i = qdev->rss_ring_count; i < qdev->rx_ring_count; i++) {
 			rx_ring = &qdev->rx_ring[i];
 			cqicb = (struct cqicb *)rx_ring;
 			cqicb->irq_delay = cpu_to_le16(qdev->tx_coalesce_usecs);
@@ -70,12 +71,11 @@ static int ql_update_ring_coalescing(struct ql_adapter *qdev)
 	}
 
 	/* Update the inbound (RSS) handler queues if they changed. */
-	cqicb = (struct cqicb *)&qdev->rx_ring[qdev->rss_ring_first_cq_id];
+	cqicb = (struct cqicb *)&qdev->rx_ring[0];
 	if (le16_to_cpu(cqicb->irq_delay) != qdev->rx_coalesce_usecs ||
-	    le16_to_cpu(cqicb->pkt_delay) != qdev->rx_max_coalesced_frames) {
-		for (i = qdev->rss_ring_first_cq_id;
-		     i <= qdev->rss_ring_first_cq_id + qdev->rss_ring_count;
-		     i++) {
+		le16_to_cpu(cqicb->pkt_delay) !=
+					qdev->rx_max_coalesced_frames) {
+		for (i = 0; i < qdev->rss_ring_count; i++, rx_ring++) {
 			rx_ring = &qdev->rx_ring[i];
 			cqicb = (struct cqicb *)rx_ring;
 			cqicb->irq_delay = cpu_to_le16(qdev->rx_coalesce_usecs);
diff --git a/drivers/net/qlge/qlge_main.c b/drivers/net/qlge/qlge_main.c
index 3a271afdd8f..89ea9c7a58c 100644
--- a/drivers/net/qlge/qlge_main.c
+++ b/drivers/net/qlge/qlge_main.c
@@ -370,9 +370,7 @@ static int ql_set_mac_addr_reg(struct ql_adapter *qdev, u8 *addr, u32 type,
 				cam_output = (CAM_OUT_ROUTE_NIC |
 					      (qdev->
 					       func << CAM_OUT_FUNC_SHIFT) |
-					      (qdev->
-					       rss_ring_first_cq_id <<
-					       CAM_OUT_CQ_ID_SHIFT));
+						(0 << CAM_OUT_CQ_ID_SHIFT));
 				if (qdev->vlgrp)
 					cam_output |= CAM_OUT_RV;
 				/* route to NIC core */
@@ -1649,8 +1647,7 @@ static void ql_process_mac_rx_intr(struct ql_adapter *qdev,
 
 	qdev->stats.rx_packets++;
 	qdev->stats.rx_bytes += skb->len;
-	skb_record_rx_queue(skb,
-		rx_ring->cq_id - qdev->rss_ring_first_cq_id);
+	skb_record_rx_queue(skb, rx_ring->cq_id);
 	if (skb->ip_summed == CHECKSUM_UNNECESSARY) {
 		if (qdev->vlgrp &&
 			(ib_mac_rsp->flags2 & IB_MAC_IOCB_RSP_V) &&
@@ -2044,7 +2041,7 @@ static irqreturn_t qlge_isr(int irq, void *dev_id)
 				ql_disable_completion_interrupt(qdev,
 								intr_context->
 								intr);
-				if (i < qdev->rss_ring_first_cq_id)
+				if (i >= qdev->rss_ring_count)
 					queue_delayed_work_on(rx_ring->cpu,
 							      qdev->q_workqueue,
 							      &rx_ring->rx_work,
@@ -2908,28 +2905,20 @@ static void ql_resolve_queues_to_irqs(struct ql_adapter *qdev)
 			    INTR_EN_TYPE_READ | INTR_EN_IHD_MASK | INTR_EN_IHD |
 			    i;
 
-			if (i == 0) {
-				/*
-				 * Default queue handles bcast/mcast plus
-				 * async events.  Needs buffers.
-				 */
-				intr_context->handler = qlge_isr;
-				sprintf(intr_context->name, "%s-default-queue",
-					qdev->ndev->name);
-			} else if (i < qdev->rss_ring_first_cq_id) {
-				/*
-				 * Outbound queue is for outbound completions only.
-				 */
-				intr_context->handler = qlge_msix_tx_isr;
-				sprintf(intr_context->name, "%s-tx-%d",
-					qdev->ndev->name, i);
-			} else {
+			if (i < qdev->rss_ring_count) {
 				/*
 				 * Inbound queues handle unicast frames only.
 				 */
 				intr_context->handler = qlge_msix_rx_isr;
 				sprintf(intr_context->name, "%s-rx-%d",
 					qdev->ndev->name, i);
+			} else {
+				/*
+				 * Outbound queue is for outbound completions only.
+				 */
+				intr_context->handler = qlge_msix_tx_isr;
+				sprintf(intr_context->name, "%s-tx-%d",
+					qdev->ndev->name, i);
 			}
 		}
 	} else {
@@ -3062,7 +3051,7 @@ static int ql_start_rss(struct ql_adapter *qdev)
 
 	memset((void *)ricb, 0, sizeof(*ricb));
 
-	ricb->base_cq = qdev->rss_ring_first_cq_id | RSS_L4K;
+	ricb->base_cq = RSS_L4K;
 	ricb->flags =
 	    (RSS_L6K | RSS_LI | RSS_LB | RSS_LM | RSS_RI4 | RSS_RI6 | RSS_RT4 |
 	     RSS_RT6);
@@ -3264,7 +3253,7 @@ static int ql_adapter_initialize(struct ql_adapter *qdev)
 	}
 
 	/* Start NAPI for the RSS queues. */
-	for (i = qdev->rss_ring_first_cq_id; i < qdev->rx_ring_count; i++) {
+	for (i = 0; i < qdev->rss_ring_count; i++) {
 		QPRINTK(qdev, IFUP, DEBUG, "Enabling NAPI for rx_ring[%d].\n",
 			i);
 		napi_enable(&qdev->rx_ring[i].napi);
@@ -3355,7 +3344,7 @@ static int ql_adapter_down(struct ql_adapter *qdev)
 		 * environment.  Outbound completion processing
 		 * is done in interrupt context.
 		 */
-		if (i >= qdev->rss_ring_first_cq_id) {
+		if (i <= qdev->rss_ring_count) {
 			napi_disable(&rx_ring->napi);
 		} else {
 			cancel_delayed_work_sync(&rx_ring->rx_work);
@@ -3370,7 +3359,7 @@ static int ql_adapter_down(struct ql_adapter *qdev)
 
 	/* Call netif_napi_del() from common point.
 	 */
-	for (i = qdev->rss_ring_first_cq_id; i < qdev->rx_ring_count; i++)
+	for (i = 0; i < qdev->rss_ring_count; i++)
 		netif_napi_del(&qdev->rx_ring[i].napi);
 
 	ql_free_rx_buffers(qdev);
@@ -3476,8 +3465,6 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 	qdev->tx_ring_count = cpu_cnt;
 	/* Allocate inbound completion (RSS) ring for each CPU. */
 	qdev->rss_ring_count = cpu_cnt;
-	/* cq_id for the first inbound ring handler. */
-	qdev->rss_ring_first_cq_id = cpu_cnt + 1;
 	/*
 	 * qdev->rx_ring_count:
 	 * Total number of rx_rings.  This includes the one
@@ -3485,7 +3472,7 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 	 * handler rx_rings, and the number of inbound
 	 * completion handler rx_rings.
 	 */
-	qdev->rx_ring_count = qdev->tx_ring_count + qdev->rss_ring_count + 1;
+	qdev->rx_ring_count = qdev->tx_ring_count + qdev->rss_ring_count;
 
 	for (i = 0; i < qdev->tx_ring_count; i++) {
 		tx_ring = &qdev->tx_ring[i];
@@ -3500,7 +3487,7 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 		 * The completion queue ID for the tx rings start
 		 * immediately after the default Q ID, which is zero.
 		 */
-		tx_ring->cq_id = i + 1;
+		tx_ring->cq_id = i + qdev->rss_ring_count;
 	}
 
 	for (i = 0; i < qdev->rx_ring_count; i++) {
@@ -3509,11 +3496,8 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 		rx_ring->qdev = qdev;
 		rx_ring->cq_id = i;
 		rx_ring->cpu = i % cpu_cnt;	/* CPU to run handler on. */
-		if (i == 0) {	/* Default queue at index 0. */
-			/*
-			 * Default queue handles bcast/mcast plus
-			 * async events.  Needs buffers.
-			 */
+		if (i < qdev->rss_ring_count) {
+			/* Inbound completions (RSS) queues */
 			rx_ring->cq_len = qdev->rx_ring_size;
 			rx_ring->cq_size =
 			    rx_ring->cq_len * sizeof(struct ql_net_rsp_iocb);
@@ -3525,8 +3509,8 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 			rx_ring->sbq_size =
 			    rx_ring->sbq_len * sizeof(__le64);
 			rx_ring->sbq_buf_size = SMALL_BUFFER_SIZE * 2;
-			rx_ring->type = DEFAULT_Q;
-		} else if (i < qdev->rss_ring_first_cq_id) {
+			rx_ring->type = RX_Q;
+		} else {
 			/*
 			 * Outbound queue handles outbound completions only.
 			 */
@@ -3541,22 +3525,6 @@ static int ql_configure_rings(struct ql_adapter *qdev)
 			rx_ring->sbq_size = 0;
 			rx_ring->sbq_buf_size = 0;
 			rx_ring->type = TX_Q;
-		} else {	/* Inbound completions (RSS) queues */
-			/*
-			 * Inbound queues handle unicast frames only.
-			 */
-			rx_ring->cq_len = qdev->rx_ring_size;
-			rx_ring->cq_size =
-			    rx_ring->cq_len * sizeof(struct ql_net_rsp_iocb);
-			rx_ring->lbq_len = NUM_LARGE_BUFFERS;
-			rx_ring->lbq_size =
-			    rx_ring->lbq_len * sizeof(__le64);
-			rx_ring->lbq_buf_size = LARGE_BUFFER_SIZE;
-			rx_ring->sbq_len = NUM_SMALL_BUFFERS;
-			rx_ring->sbq_size =
-			    rx_ring->sbq_len * sizeof(__le64);
-			rx_ring->sbq_buf_size = SMALL_BUFFER_SIZE * 2;
-			rx_ring->type = RX_Q;
 		}
 	}
 	return 0;