A method of network packet receiving management includes: providing a buffer unit which includes a plurality of data blocks with a first packet number and a plurality of data blocks with a second number of packets, wherein the data blocks with the first packet number are for storing a plurality of first network packets according to a first array data structure, respectively, the first array data structure has a plurality of first packet descriptors corresponding to the first packet number, and the data blocks with the second number of packets do not correspond to any packet descriptor; and when a first data block corresponding to a first packet descriptor successively receives a first network packet, changing the first packet descriptor corresponding to the first data block to indicate a second data block which does not correspond to any packet descriptor.