The igb_receive_skb function in drivers/net/igb/igb_main.c in the Intel Gigabit Ethernet (aka igb) subsystem in the Linux kernel before 2.6.34, when Single Root I/O Virtualization (SR-IOV) and promiscuous mode are enabled but no VLANs are registered, allows remote attackers to cause a denial of service (NULL pointer dereference and panic) and possibly have unspecified other impact via a VLAN tagged frame.