A network interface controller (NIC) that includes a set of receive NIC queues capable of performing large receive offload (LRO) operations by aggregating incoming receive packets is provided. Each NIC queue turns on or off its LRO operation based a set of LRO enabling rules or parameters, whereby only packets that meet the set of rules or parameters will be aggregated in the NIC queue. Each NIC queue is controlled by its own set of LRO enabling rules such that the LRO operations of the different NIC queues can be individually controlled.