+/* netdev_ops
+ */
+static int dm9051_open(struct net_device *dev);
+static int dm9051_stop(struct net_device *dev);
+static netdev_tx_t dm9051_start_xmit(struct sk_buff *skb, struct net_device *dev);
+static void dm9051_set_multicast_list_schedule(struct net_device *dev);
+static int dm9051_set_mac_address(struct net_device *dev, void *p);

You should not need these. Move the code around so the functions come
before there first use.

+/* carrier
+ */
+#define	dm_carrier_init(db)			mii_check_link(&(db)->mii)
+#define	dm_carrier_poll(db)			mii_check_link(&(db)->mii)

I requested you make use of phylib. Once you do, these will go away.

+#define	dm_carrier_off(dev)			netif_carrier_off(dev)

No wrappers around standard functions. Also, once you use phylib, it
will take care of the carrier for you.

+
+/* xmit support
+ */
+#define	dm_sk_buff_head_init(db)		skb_queue_head_init(&(db)->txq)
+#define	dm_sk_buff_get(db)			skb_dequeue(&(db)->txq)
+#define	dm_sk_buff_set(db, skb)			skb_queue_tail(&(db)->txq, skb)

These wrappers should also be removed.

+/* spi transfers
+ */
+#define ior					std_spi_read_reg			// read reg
+#define iior					disp_spi_read_reg			// read disp
+#define iow					std_spi_write_reg			// write reg
+#define dm9inblk				std_read_rx_buf_ncpy			// read buff
+#define dm9outblk				std_write_tx_buf			// write buf
+
+#define	ncr_reg_reset(db)			iow(db, DM9051_NCR, NCR_RST)		// reset
+#define	mbd_reg_byte(db)			iow(db, DM9051_MBNDRY, MBNDRY_BYTE)	// MemBound
+#define	fcr_reg_enable(db)			iow(db, DM9051_FCR, FCR_FLOW_ENABLE)	// FlowCtrl
+#define	ppcr_reg_seeting(db)			iow(db, DM9051_PPCR, PPCR_PAUSE_COUNT)	// PauPktCn
+#define	isr_reg_clear_to_stop_mrcmd(db)		iow(db, DM9051_ISR, 0xff)		// ClearISR
+#define rcr_reg_stop(db)			iow(db, DM9051_RCR, RCR_RX_DISABLE)	// DisabRX
+#define imr_reg_stop(db)			iow(db, DM9051_IMR, IMR_PAR)		// DisabAll
+#define rcr_reg_start(db, rcr_all)		iow(db, DM9051_RCR, rcr_all)		// EnabRX
+#define imr_reg_start(db, imr_all)		iow(db, DM9051_IMR, imr_all)		// Re-enab
+#define	intcr_reg_setval(db)			iow(db, DM9051_INTCR, INTCR_POL_LOW)	// INTCR
+#define	ledcr_reg_setting(db, lcr_all)		iow(db, DM9051_LMCR, lcr_all)		// LEDMode1

Please remove all these wrapper.

       Andrew