diff --git a/arch/arm/src/samv7/sam_emac.c b/arch/arm/src/samv7/sam_emac.c
index 44453b93a92..af0065d5514 100644
--- a/arch/arm/src/samv7/sam_emac.c
+++ b/arch/arm/src/samv7/sam_emac.c
@@ -527,9 +527,9 @@ struct sam_emac_s
   struct work_s         work;        /* For deferring work to the work queue */
 #endif
 
-  /* This holds the information visible to uIP/NuttX */
+  /* This holds the information visible to the NuttX network */
 
-  struct net_driver_s   dev;         /* Interface understood by uIP */
+  struct net_driver_s   dev;         /* Interface understood by the network */
 
   /* Constant and configured attributes of the EMAC */
 
@@ -1470,8 +1470,9 @@ static int sam_transmit(struct sam_emac_s *priv, int qid)
  * Function: sam_txpoll
  *
  * Description:
- *   The transmitter is available, check if uIP has any outgoing packets ready
- *   to send.  This is a callback from devif_poll().  devif_poll() may be called:
+ *   The transmitter is available, check if the network has any outgoing
+ *   packets ready to send.  This is a callback from devif_poll().
+ *   devif_poll() may be called:
  *
  *   1. When the preceding TX packet send is complete,
  *   2. When the preceding TX packet send timesout and the interface is reset
@@ -1551,7 +1552,7 @@ static int sam_txpoll(struct net_driver_s *dev)
  * Function: sam_dopoll
  *
  * Description:
- *   Perform the uIP poll.
+ *   Perform the network poll.
  *
  * Parameters:
  *   priv - Reference to the driver state structure
@@ -1575,7 +1576,7 @@ static void sam_dopoll(struct sam_emac_s *priv, int qid)
 
   if (sam_txfree(priv, qid) > 0)
     {
-      /* If we have the descriptor, then poll uIP for new XMIT data. */
+      /* If we have the descriptor, then poll the network for new XMIT data. */
 
       (void)devif_poll(dev, sam_txpoll);
     }
@@ -1876,8 +1877,8 @@ static void sam_receive(struct sam_emac_s *priv, int qid)
     {
       sam_dumppacket("Received packet", dev->d_buf, dev->d_len);
 
-      /* Check if the packet is a valid size for the uIP buffer configuration
-       * (this should not happen)
+      /* Check if the packet is a valid size for the network buffer
+       * configuration (this should not happen)
        */
 
       if (dev->d_len > CONFIG_NET_ETH_MTU)
@@ -2090,7 +2091,7 @@ static void sam_txdone(struct sam_emac_s *priv, int qid)
 
   xfrq->txtail = tail;
 
-  /* Then poll uIP for new XMIT data */
+  /* Then poll the network for new XMIT data */
 
   sam_dopoll(priv, qid);
 }
@@ -2216,7 +2217,7 @@ static void sam_txerr_interrupt(FAR struct sam_emac_s *priv, int qid)
 
   sam_putreg(priv, SAM_EMAC_IER_OFFSET, EMAC_RX_INTS);
 
-  /* Then poll uIP for new XMIT data */
+  /* Then poll the network for new XMIT data */
 
   sam_dopoll(priv, qid);
 }
@@ -2567,7 +2568,7 @@ static inline void sam_txtimeout_process(FAR struct sam_emac_s *priv)
   sam_ifdown(&priv->dev);
   sam_ifup(&priv->dev);
 
-  /* Then poll uIP for new XMIT data */
+  /* Then poll the network for new XMIT data */
 
   sam_dopoll(priv, EMAC_QUEUE_0);
 }
@@ -2677,7 +2678,7 @@ static inline void sam_poll_process(FAR struct sam_emac_s *priv)
 
   if (sam_txfree(priv, EMAC_QUEUE_0) > 0)
     {
-      /* Update TCP timing states and poll uIP for new XMIT data. */
+      /* Update TCP timing states and poll the network for new XMIT data. */
 
       (void)devif_timer(dev, sam_txpoll, SAM_POLLHSEC);
     }
@@ -2927,7 +2928,7 @@ static inline void sam_txavail_process(FAR struct sam_emac_s *priv)
 
   if (priv->ifup)
     {
-      /* Poll uIP for new XMIT data */
+      /* Poll the network for new XMIT data */
 
       sam_dopoll(priv, EMAC_QUEUE_0);
     }