diff --git a/src/Tasks/Microsoft.NET.Build.Tasks/targets/Microsoft.NET.Publish.targets b/src/Tasks/Microsoft.NET.Build.Tasks/targets/Microsoft.NET.Publish.targets
index 1ff0d9030aea..e510aca0b463 100644
--- a/src/Tasks/Microsoft.NET.Build.Tasks/targets/Microsoft.NET.Publish.targets
+++ b/src/Tasks/Microsoft.NET.Build.Tasks/targets/Microsoft.NET.Publish.targets
@@ -850,8 +850,8 @@ Copyright (c) .NET Foundation. All rights reserved.
         <!-- Preserve existing TargetPath if already set, otherwise compute it -->
         <TargetPath Condition="'%(Content.TargetPath)' != ''">%(Content.TargetPath)</TargetPath>
         <TargetPath Condition="'%(Content.TargetPath)' == '' and '%(Content.Link)' != ''">%(Content.Link)</TargetPath>
-        <TargetPath Condition="'%(Content.TargetPath)' == '' and '%(Content.Link)' == '' and '%(Content.DefiningProjectDirectory)' != '' and '%(Content.DefiningProjectFullPath)' != ''">$([MSBuild]::MakeRelative(%(Content.DefiningProjectDirectory), %(Content.FullPath)))</TargetPath>
-        <TargetPath Condition="'%(Content.TargetPath)' == '' and '%(Content.Link)' == '' and ('%(Content.DefiningProjectDirectory)' == '' or '%(Content.DefiningProjectFullPath)' == '')">$([MSBuild]::MakeRelative($(MSBuildProjectDirectory), %(Content.FullPath)))</TargetPath>
+        <!-- Use MSBuildProjectDirectory as the base for relative path computation. DefiningProjectDirectory can point to sdk targets folder and lead to unexpected paths. -->
+        <TargetPath Condition="'%(Content.TargetPath)' == '' and '%(Content.Link)' == ''">$([MSBuild]::MakeRelative($(MSBuildProjectDirectory), %(Content.FullPath)))</TargetPath>
       </_ContentWithPublishMetadata>
       
       <ContentWithTargetPath Include="@(_ContentWithPublishMetadata)" />
diff --git a/test/Microsoft.NET.Publish.Tests/GivenThatWeWantToPublishWithIfDifferent.cs b/test/Microsoft.NET.Publish.Tests/GivenThatWeWantToPublishWithIfDifferent.cs
index 9ebb72c1b982..d234ec586284 100644
--- a/test/Microsoft.NET.Publish.Tests/GivenThatWeWantToPublishWithIfDifferent.cs
+++ b/test/Microsoft.NET.Publish.Tests/GivenThatWeWantToPublishWithIfDifferent.cs
@@ -381,5 +381,79 @@ public void It_handles_IfDifferent_with_self_contained_publish()
             publishDirectory.Should().HaveFile("appdata.txt");
             File.ReadAllText(Path.Combine(publishDirectory.FullName, "appdata.txt")).Should().Be("Application data");
         }
+
+        [Fact]
+        public void It_publishes_content_from_imported_targets_with_correct_path()
+        {
+            // This test verifies that Content items introduced from imported .targets files
+            // (where DefiningProjectDirectory differs from MSBuildProjectDirectory) are
+            // published with the correct project-relative path and do not escape the publish directory.
+            // 
+            // The bug scenario: when a .targets file OUTSIDE the project directory adds a Content item,
+            // using DefiningProjectDirectory to compute the relative path can result in paths with '..'
+            // segments that escape the publish directory.
+
+            var testProject = new TestProject()
+            {
+                Name = "PublishImportedContent",
+                TargetFrameworks = ToolsetInfo.CurrentTargetFramework,
+                IsExe = true
+            };
+
+            testProject.SourceFiles["Program.cs"] = "class Program { static void Main() { } }";
+
+            var testAsset = _testAssetsManager.CreateTestProject(testProject);
+
+            var projectDirectory = Path.Combine(testAsset.Path, testProject.Name);
+
+            // Create the imported targets file OUTSIDE the project directory (sibling folder)
+            // This is the key difference - DefiningProjectDirectory will be different from MSBuildProjectDirectory
+            var externalImportsDir = Path.Combine(testAsset.Path, "ExternalImports");
+            Directory.CreateDirectory(externalImportsDir);
+
+            // Create the content file in the project directory (where we want it to be published from)
+            var contentFile = Path.Combine(projectDirectory, "project-content.txt");
+            File.WriteAllText(contentFile, "Content defined by external targets");
+
+            // Create an imported .targets file OUTSIDE the project that adds a Content item
+            // pointing to a file in the project directory. The issue is that DefiningProjectDirectory
+            // will be ExternalImports/, not the project directory.
+            var importedTargetsFile = Path.Combine(externalImportsDir, "ImportedContent.targets");
+            File.WriteAllText(importedTargetsFile, $@"<Project>
+  <ItemGroup>
+    <!-- This Content item points to a file in the main project directory, but is defined in external .targets -->
+    <Content Include=""$(MSBuildProjectDirectory)\project-content.txt"" CopyToPublishDirectory=""IfDifferent"" />
+  </ItemGroup>
+</Project>");
+
+            // Update the main project file to import the external targets
+            var projectFile = Path.Combine(projectDirectory, $"{testProject.Name}.csproj");
+            var projectContent = File.ReadAllText(projectFile);
+            projectContent = projectContent.Replace("</Project>", @"
+  <Import Project=""..\ExternalImports\ImportedContent.targets"" />
+</Project>");
+            File.WriteAllText(projectFile, projectContent);
+
+            var publishCommand = new PublishCommand(testAsset);
+            var publishResult = publishCommand.Execute();
+
+            publishResult.Should().Pass();
+
+            var publishDirectory = publishCommand.GetOutputDirectory(testProject.TargetFrameworks);
+
+            // The content file should be published with a simple filename, not with path segments
+            // that could escape the publish directory (e.g., "..\PublishImportedContent\project-content.txt")
+            publishDirectory.Should().HaveFile("project-content.txt");
+
+            // Verify the content is correct
+            var publishedContentPath = Path.Combine(publishDirectory.FullName, "project-content.txt");
+            File.ReadAllText(publishedContentPath).Should().Be("Content defined by external targets");
+
+            // Ensure no files escaped to parent directories
+            var parentDir = Directory.GetParent(publishDirectory.FullName);
+            var potentialEscapedFiles = Directory.GetFiles(parentDir.FullName, "project-content.txt", SearchOption.AllDirectories)
+                .Where(f => !f.StartsWith(publishDirectory.FullName));
+            potentialEscapedFiles.Should().BeEmpty("Content file should not escape to directories outside publish folder");
+        }
     }
 }