diff --git a/liteeth/mac/common.py b/liteeth/mac/common.py
index b0160d9..60dab83 100644
--- a/liteeth/mac/common.py
+++ b/liteeth/mac/common.py
@@ -1,7 +1,7 @@
 #
 # This file is part of LiteEth.
 #
-# Copyright (c) 2015-2021 Florent Kermarrec <florent@enjoy-digital.fr>
+# Copyright (c) 2015-2024 Florent Kermarrec <florent@enjoy-digital.fr>
 # SPDX-License-Identifier: BSD-2-Clause
 
 from liteeth.common import *
@@ -55,3 +55,31 @@ class LiteEthMACCrossbar(LiteEthCrossbar):
             raise ValueError("Ethernet type {0:#x} already assigned".format(ethernet_type))
         self.users[ethernet_type] = port
         return port
+
+# Last Handler -------------------------------------------------------------------------------------
+
+class LiteEthLastHandler(LiteXModule):
+    def __init__(self, layout):
+        self.sink   =   sink = stream.Endpoint(layout)
+        self.source = source = stream.Endpoint(layout)
+
+        # # #
+
+        self.fsm = fsm = FSM(reset_state="COPY")
+        fsm.act("COPY",
+            sink.connect(source),
+            source.last.eq(sink.last_be != 0),
+            If(sink.valid & sink.ready,
+                # If last Byte but not last packet token.
+                If(source.last & ~sink.last,
+                    NextState("WAIT-LAST")
+                )
+            )
+        )
+        fsm.act("WAIT-LAST",
+            # Accept incoming stream until we receive last packet token.
+            sink.ready.eq(1),
+            If(sink.valid & sink.last,
+                NextState("COPY")
+            )
+        )
diff --git a/liteeth/mac/last_be.py b/liteeth/mac/last_be.py
index 329f4f8..7abf4d4 100644
--- a/liteeth/mac/last_be.py
+++ b/liteeth/mac/last_be.py
@@ -1,46 +1,36 @@
 #
 # This file is part of LiteEth.
 #
-# Copyright (c) 2015-2020 Florent Kermarrec <florent@enjoy-digital.fr>
+# Copyright (c) 2015-2024 Florent Kermarrec <florent@enjoy-digital.fr>
 # Copyright (c) 2015 Sebastien Bourdeauducq <sb@m-labs.hk>
 # Copyright (c) 2018 whitequark <whitequark@whitequark.org>
 # SPDX-License-Identifier: BSD-2-Clause
 
-from liteeth.common import *
+from litex.gen import *
+
+from liteeth.common     import *
+from liteeth.mac.common import LiteEthLastHandler
 
 # MAC TX Last BE -----------------------------------------------------------------------------------
 
-class LiteEthMACTXLastBE(Module):
+class LiteEthMACTXLastBE(LiteXModule):
     def __init__(self, dw):
-        self.sink   = sink = stream.Endpoint(eth_phy_description(dw))
+        self.sink   =   sink = stream.Endpoint(eth_phy_description(dw))
         self.source = source = stream.Endpoint(eth_phy_description(dw))
 
         # # #
 
-        self.submodules.fsm = fsm = FSM(reset_state="COPY")
-        fsm.act("COPY",
-            sink.connect(source),
-            source.last.eq(sink.last_be != 0),
-            If(sink.valid & sink.ready,
-                # If last Byte but not last packet token.
-                If(source.last & ~sink.last,
-                    NextState("WAIT-LAST")
-                )
-            )
-        )
-        fsm.act("WAIT-LAST",
-            # Accept incoming stream until we receive last packet token.
-            sink.ready.eq(1),
-            If(sink.valid & sink.last,
-                NextState("COPY")
-            )
-        )
+        self.last_handler = LiteEthLastHandler(layout=eth_phy_description(dw))
+        self.comb += [
+            sink.connect(self.last_handler.sink),
+            self.last_handler.source.connect(source),
+        ]
 
 # MAC RX Last BE -----------------------------------------------------------------------------------
 
 class LiteEthMACRXLastBE(Module):
     def __init__(self, dw):
-        self.sink = sink = stream.Endpoint(eth_phy_description(dw))
+        self.sink   =   sink = stream.Endpoint(eth_phy_description(dw))
         self.source = source = stream.Endpoint(eth_phy_description(dw))
 
         # # #