diff --git a/Documentation/networking/checksum-offloads.txt b/Documentation/networking/checksum-offloads.rst
similarity index 100%
rename from Documentation/networking/checksum-offloads.txt
rename to Documentation/networking/checksum-offloads.rst
diff --git a/Documentation/networking/segmentation-offloads.txt b/Documentation/networking/segmentation-offloads.rst
similarity index 100%
rename from Documentation/networking/segmentation-offloads.txt
rename to Documentation/networking/segmentation-offloads.rst
diff --git a/include/linux/skbuff.h b/include/linux/skbuff.h
index 93f56fddd92a..4e671b46e767 100644
--- a/include/linux/skbuff.h
+++ b/include/linux/skbuff.h
@@ -4296,7 +4296,7 @@ static inline bool skb_head_is_locked(const struct sk_buff *skb)
 /* Local Checksum Offload.
  * Compute outer checksum based on the assumption that the
  * inner checksum will be offloaded later.
- * See Documentation/networking/checksum-offloads.txt for
+ * See Documentation/networking/checksum-offloads.rst for
  * explanation of how this works.
  * Fill in outer checksum adjustment (e.g. with sum of outer
  * pseudo-header) before calling.