diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js b/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js
new file mode 100644
index 00000000000000..1af646b6af7d1a
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js
@@ -0,0 +1,30 @@
+function covered$1() {
+  return 'First'
+}
+
+function uncovered$1() {
+  return 'Uncovered'
+}
+
+var first = /*#__PURE__*/ Object.freeze({
+  __proto__: null,
+  covered: covered$1,
+  uncovered: uncovered$1,
+})
+
+function covered() {
+  return 'Second'
+}
+
+function uncovered() {
+  return 'Uncovered'
+}
+
+var second = /*#__PURE__*/ Object.freeze({
+  __proto__: null,
+  covered: covered,
+  uncovered: uncovered,
+})
+
+export { first, second }
+//# sourceMappingURL=bundle.js.map
diff --git a/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js.map b/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js.map
new file mode 100644
index 00000000000000..13d34ae1da4fff
--- /dev/null
+++ b/packages/vite/src/node/ssr/__tests__/fixtures/bundled-with-sourcemaps/bundle.js.map
@@ -0,0 +1,17 @@
+{
+  "version": 3,
+  "file": "bundle.js",
+  "sources": [
+    "./first.ts",
+    "./second.ts"
+  ],
+  "sourcesContent": [
+    "export function covered() {\n  return \"First\";\n}\n\nexport function uncovered() {\n  return \"Uncovered\";\n}\n",
+    "export function covered() {\n  return \"Second\";\n}\n\nexport function uncovered() {\n  return \"Uncovered\";\n}\n"
+  ],
+  "names": [
+    "covered",
+    "uncovered"
+  ],
+  "mappings": "AAAO,SAASA,SAAO,GAAG;AAC1B,EAAE,OAAO,OAAO,CAAC;AACjB,CAAC;AACD;AACO,SAASC,WAAS,GAAG;AAC5B,EAAE,OAAO,WAAW,CAAC;AACrB;;;;;;;;ACNO,SAAS,OAAO,GAAG;AAC1B,EAAE,OAAO,QAAQ,CAAC;AAClB,CAAC;AACD;AACO,SAAS,SAAS,GAAG;AAC5B,EAAE,OAAO,WAAW,CAAC;AACrB;;;;;;;;;;"
+}
diff --git a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
index 1c268835117deb..0bd938cdd46e0a 100644
--- a/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
+++ b/packages/vite/src/node/ssr/__tests__/ssrTransform.spec.ts
@@ -1,4 +1,7 @@
-import { expect, test } from 'vitest'
+import { readFileSync } from 'node:fs'
+import { fileURLToPath } from 'node:url'
+import { assert, expect, test } from 'vitest'
+import type { SourceMap } from 'rollup'
 import { transformWithEsbuild } from '../../plugins/esbuild'
 import { ssrTransform } from '../ssrTransform'
 
@@ -411,11 +414,33 @@ test('sourcemap source', async () => {
       'input.js',
       'export const a = 1 /* */',
     )
-  )?.map
+  )?.map as SourceMap
+
   expect(map?.sources).toStrictEqual(['input.js'])
   expect(map?.sourcesContent).toStrictEqual(['export const a = 1 /* */'])
 })
 
+test('sourcemap with multiple sources', async () => {
+  const code = readFixture('bundle.js')
+  const map = readFixture('bundle.js.map')
+
+  const result = await ssrTransform(code, JSON.parse(map), '', code)
+  assert(result?.map)
+
+  const { sources } = result.map as SourceMap
+  expect(sources).toContain('./first.ts')
+  expect(sources).toContain('./second.ts')
+
+  function readFixture(filename: string) {
+    const url = new URL(
+      `./fixtures/bundled-with-sourcemaps/${filename}`,
+      import.meta.url,
+    )
+
+    return readFileSync(fileURLToPath(url), 'utf8')
+  }
+})
+
 test('overwrite bindings', async () => {
   expect(
     await ssrTransformSimpleCode(
diff --git a/packages/vite/src/node/utils.ts b/packages/vite/src/node/utils.ts
index 1064c549bcf069..a3f000641bb6db 100644
--- a/packages/vite/src/node/utils.ts
+++ b/packages/vite/src/node/utils.ts
@@ -852,7 +852,6 @@ export function combineSourcemaps(
     }
     return newSourcemaps
   })
-  const escapedFilename = escapeToLinuxLikePath(filename)
 
   // We don't declare type here so we can convert/fake/map as RawSourceMap
   let map //: SourceMap
@@ -863,7 +862,7 @@ export function combineSourcemaps(
     map = remapping(sourcemapList, () => null)
   } else {
     map = remapping(sourcemapList[0], function loader(sourcefile) {
-      if (sourcefile === escapedFilename && sourcemapList[mapIndex]) {
+      if (sourcemapList[mapIndex]) {
         return sourcemapList[mapIndex++]
       } else {
         return null