diff --git a/src/exports.ts b/src/exports.ts
index cb803b4c9..4d8c0696b 100644
--- a/src/exports.ts
+++ b/src/exports.ts
@@ -1,5 +1,5 @@
 import path from 'node:path'
-import { slash, trimDtsExtension, truthy } from './utils'
+import { replaceDtsWithJsExtensions, slash, truthy } from './utils'
 
 export type ExportDeclaration = ModuleExport | NamedExport
 
@@ -41,14 +41,14 @@ function formatAggregationExport(
   declaration: ExportDeclaration,
   declarationDirPath: string,
 ): string {
-  const dest = trimDtsExtension(
+  const dest = replaceDtsWithJsExtensions(
     `./${path.posix.normalize(
       slash(path.relative(declarationDirPath, declaration.destFileName)),
     )}`,
   )
 
   if (declaration.kind === 'module') {
-    // No implemeted
+    // No implemented
     return ''
   } else if (declaration.kind === 'named') {
     return [
@@ -72,7 +72,7 @@ export function formatDistributionExports(
   fromFilePath: string,
   toFilePath: string,
 ) {
-  let importPath = trimDtsExtension(
+  let importPath = replaceDtsWithJsExtensions(
     path.posix.relative(
       path.posix.dirname(path.posix.normalize(slash(fromFilePath))),
       path.posix.normalize(slash(toFilePath)),
diff --git a/src/utils.ts b/src/utils.ts
index 3e6294a2a..fb7eabb9b 100644
--- a/src/utils.ts
+++ b/src/utils.ts
@@ -242,3 +242,32 @@ export function writeFileSync(filePath: string, content: string) {
   fs.mkdirSync(path.dirname(filePath), { recursive: true })
   fs.writeFileSync(filePath, content)
 }
+
+/**
+ * Replaces TypeScript declaration file
+ * extensions (`.d.ts`, `.d.mts`, `.d.cts`)
+ * with their corresponding JavaScript variants (`.js`, `.mjs`, `.cjs`).
+ *
+ * @param dtsFilePath - The file path to be transformed.
+ * @returns The updated file path with the JavaScript extension.
+ *
+ * @internal
+ */
+export function replaceDtsWithJsExtensions(dtsFilePath: string) {
+  return dtsFilePath.replace(
+    /\.d\.(ts|mts|cts)$/,
+    (_, fileExtension: string) => {
+      switch (fileExtension) {
+        case 'ts':
+        case 'tsx':
+          return '.js'
+        case 'mts':
+          return '.mjs'
+        case 'cts':
+          return '.cjs'
+        default:
+          return ''
+      }
+    },
+  )
+}
diff --git a/test/__snapshots__/dts.test.ts.snap b/test/__snapshots__/dts.test.ts.snap
index af7f717a3..2de72a3ac 100644
--- a/test/__snapshots__/dts.test.ts.snap
+++ b/test/__snapshots__/dts.test.ts.snap
@@ -234,95 +234,95 @@ export { }
 // dist/index.d.mts
 //////////////////////////////////////////////////////////////////////
 
-export { VERSION } from './_tsup-dts-rollup';
-export { render_alias_1 as render } from './_tsup-dts-rollup';
-export { ClientRenderOptions_alias_1 as ClientRenderOptions } from './_tsup-dts-rollup';
-export { sharedFunction_alias_1 as sharedFunction } from './_tsup-dts-rollup';
-export { sharedType_alias_1 as sharedType } from './_tsup-dts-rollup';
+export { VERSION } from './_tsup-dts-rollup.mjs';
+export { render_alias_1 as render } from './_tsup-dts-rollup.mjs';
+export { ClientRenderOptions_alias_1 as ClientRenderOptions } from './_tsup-dts-rollup.mjs';
+export { sharedFunction_alias_1 as sharedFunction } from './_tsup-dts-rollup.mjs';
+export { sharedType_alias_1 as sharedType } from './_tsup-dts-rollup.mjs';
 
 
 //////////////////////////////////////////////////////////////////////
 // dist/index.d.ts
 //////////////////////////////////////////////////////////////////////
 
-export { VERSION } from './_tsup-dts-rollup';
-export { render_alias_1 as render } from './_tsup-dts-rollup';
-export { ClientRenderOptions_alias_1 as ClientRenderOptions } from './_tsup-dts-rollup';
-export { sharedFunction_alias_1 as sharedFunction } from './_tsup-dts-rollup';
-export { sharedType_alias_1 as sharedType } from './_tsup-dts-rollup';
+export { VERSION } from './_tsup-dts-rollup.js';
+export { render_alias_1 as render } from './_tsup-dts-rollup.js';
+export { ClientRenderOptions_alias_1 as ClientRenderOptions } from './_tsup-dts-rollup.js';
+export { sharedFunction_alias_1 as sharedFunction } from './_tsup-dts-rollup.js';
+export { sharedType_alias_1 as sharedType } from './_tsup-dts-rollup.js';
 
 
 //////////////////////////////////////////////////////////////////////
 // dist/my-lib-client.d.mts
 //////////////////////////////////////////////////////////////////////
 
-export { render } from './_tsup-dts-rollup';
-export { ClientRenderOptions } from './_tsup-dts-rollup';
-export { sharedFunction } from './_tsup-dts-rollup';
-export { sharedType } from './_tsup-dts-rollup';
+export { render } from './_tsup-dts-rollup.mjs';
+export { ClientRenderOptions } from './_tsup-dts-rollup.mjs';
+export { sharedFunction } from './_tsup-dts-rollup.mjs';
+export { sharedType } from './_tsup-dts-rollup.mjs';
 
 
 //////////////////////////////////////////////////////////////////////
 // dist/my-lib-client.d.ts
 //////////////////////////////////////////////////////////////////////
 
-export { render } from './_tsup-dts-rollup';
-export { ClientRenderOptions } from './_tsup-dts-rollup';
-export { sharedFunction } from './_tsup-dts-rollup';
-export { sharedType } from './_tsup-dts-rollup';
+export { render } from './_tsup-dts-rollup.js';
+export { ClientRenderOptions } from './_tsup-dts-rollup.js';
+export { sharedFunction } from './_tsup-dts-rollup.js';
+export { sharedType } from './_tsup-dts-rollup.js';
 
 
 //////////////////////////////////////////////////////////////////////
 // dist/server/index.d.mts
 //////////////////////////////////////////////////////////////////////
 
-export { render_alias_2 as render } from '../_tsup-dts-rollup';
-export { default_alias as default } from '../_tsup-dts-rollup';
-export { ServerRenderOptions } from '../_tsup-dts-rollup';
-export { serverConstant } from '../_tsup-dts-rollup';
-export { serverConstantAlias } from '../_tsup-dts-rollup';
-export { ServerClass } from '../_tsup-dts-rollup';
-export { ServerThirdPartyNamespace } from '../_tsup-dts-rollup';
-export { sharedFunction_alias_2 as sharedFunction } from '../_tsup-dts-rollup';
-export { sharedType_alias_2 as sharedType } from '../_tsup-dts-rollup';
-export { renderToPipeableStream } from '../_tsup-dts-rollup';
-export { renderToString } from '../_tsup-dts-rollup';
-export { renderToNodeStream } from '../_tsup-dts-rollup';
-export { renderToStaticMarkup } from '../_tsup-dts-rollup';
-export { renderToStaticNodeStream } from '../_tsup-dts-rollup';
-export { renderToReadableStream } from '../_tsup-dts-rollup';
-export { RenderToPipeableStreamOptions } from '../_tsup-dts-rollup';
-export { PipeableStream } from '../_tsup-dts-rollup';
-export { ServerOptions } from '../_tsup-dts-rollup';
-export { RenderToReadableStreamOptions } from '../_tsup-dts-rollup';
-export { ReactDOMServerReadableStream } from '../_tsup-dts-rollup';
-export { version } from '../_tsup-dts-rollup';
+export { render_alias_2 as render } from '../_tsup-dts-rollup.mjs';
+export { default_alias as default } from '../_tsup-dts-rollup.mjs';
+export { ServerRenderOptions } from '../_tsup-dts-rollup.mjs';
+export { serverConstant } from '../_tsup-dts-rollup.mjs';
+export { serverConstantAlias } from '../_tsup-dts-rollup.mjs';
+export { ServerClass } from '../_tsup-dts-rollup.mjs';
+export { ServerThirdPartyNamespace } from '../_tsup-dts-rollup.mjs';
+export { sharedFunction_alias_2 as sharedFunction } from '../_tsup-dts-rollup.mjs';
+export { sharedType_alias_2 as sharedType } from '../_tsup-dts-rollup.mjs';
+export { renderToPipeableStream } from '../_tsup-dts-rollup.mjs';
+export { renderToString } from '../_tsup-dts-rollup.mjs';
+export { renderToNodeStream } from '../_tsup-dts-rollup.mjs';
+export { renderToStaticMarkup } from '../_tsup-dts-rollup.mjs';
+export { renderToStaticNodeStream } from '../_tsup-dts-rollup.mjs';
+export { renderToReadableStream } from '../_tsup-dts-rollup.mjs';
+export { RenderToPipeableStreamOptions } from '../_tsup-dts-rollup.mjs';
+export { PipeableStream } from '../_tsup-dts-rollup.mjs';
+export { ServerOptions } from '../_tsup-dts-rollup.mjs';
+export { RenderToReadableStreamOptions } from '../_tsup-dts-rollup.mjs';
+export { ReactDOMServerReadableStream } from '../_tsup-dts-rollup.mjs';
+export { version } from '../_tsup-dts-rollup.mjs';
 
 
 //////////////////////////////////////////////////////////////////////
 // dist/server/index.d.ts
 //////////////////////////////////////////////////////////////////////
 
-export { render_alias_2 as render } from '../_tsup-dts-rollup';
-export { default_alias as default } from '../_tsup-dts-rollup';
-export { ServerRenderOptions } from '../_tsup-dts-rollup';
-export { serverConstant } from '../_tsup-dts-rollup';
-export { serverConstantAlias } from '../_tsup-dts-rollup';
-export { ServerClass } from '../_tsup-dts-rollup';
-export { ServerThirdPartyNamespace } from '../_tsup-dts-rollup';
-export { sharedFunction_alias_2 as sharedFunction } from '../_tsup-dts-rollup';
-export { sharedType_alias_2 as sharedType } from '../_tsup-dts-rollup';
-export { renderToPipeableStream } from '../_tsup-dts-rollup';
-export { renderToString } from '../_tsup-dts-rollup';
-export { renderToNodeStream } from '../_tsup-dts-rollup';
-export { renderToStaticMarkup } from '../_tsup-dts-rollup';
-export { renderToStaticNodeStream } from '../_tsup-dts-rollup';
-export { renderToReadableStream } from '../_tsup-dts-rollup';
-export { RenderToPipeableStreamOptions } from '../_tsup-dts-rollup';
-export { PipeableStream } from '../_tsup-dts-rollup';
-export { ServerOptions } from '../_tsup-dts-rollup';
-export { RenderToReadableStreamOptions } from '../_tsup-dts-rollup';
-export { ReactDOMServerReadableStream } from '../_tsup-dts-rollup';
-export { version } from '../_tsup-dts-rollup';
+export { render_alias_2 as render } from '../_tsup-dts-rollup.js';
+export { default_alias as default } from '../_tsup-dts-rollup.js';
+export { ServerRenderOptions } from '../_tsup-dts-rollup.js';
+export { serverConstant } from '../_tsup-dts-rollup.js';
+export { serverConstantAlias } from '../_tsup-dts-rollup.js';
+export { ServerClass } from '../_tsup-dts-rollup.js';
+export { ServerThirdPartyNamespace } from '../_tsup-dts-rollup.js';
+export { sharedFunction_alias_2 as sharedFunction } from '../_tsup-dts-rollup.js';
+export { sharedType_alias_2 as sharedType } from '../_tsup-dts-rollup.js';
+export { renderToPipeableStream } from '../_tsup-dts-rollup.js';
+export { renderToString } from '../_tsup-dts-rollup.js';
+export { renderToNodeStream } from '../_tsup-dts-rollup.js';
+export { renderToStaticMarkup } from '../_tsup-dts-rollup.js';
+export { renderToStaticNodeStream } from '../_tsup-dts-rollup.js';
+export { renderToReadableStream } from '../_tsup-dts-rollup.js';
+export { RenderToPipeableStreamOptions } from '../_tsup-dts-rollup.js';
+export { PipeableStream } from '../_tsup-dts-rollup.js';
+export { ServerOptions } from '../_tsup-dts-rollup.js';
+export { RenderToReadableStreamOptions } from '../_tsup-dts-rollup.js';
+export { ReactDOMServerReadableStream } from '../_tsup-dts-rollup.js';
+export { version } from '../_tsup-dts-rollup.js';
 "
 `;
diff --git a/test/dts.test.ts b/test/dts.test.ts
index 174a44388..eefdf7d66 100644
--- a/test/dts.test.ts
+++ b/test/dts.test.ts
@@ -258,29 +258,29 @@ test('should emit declaration files with experimentalDts', async () => {
         export function sharedFunction<T>(value: T): T | null {
           return value || null
         }
-        
+
         type sharedType = {
           shared: boolean
         }
-        
+
         export type { sharedType }
     `,
     'src/server.ts': `
         export * from './shared'
 
         /**
-         * Comment for server render function 
+         * Comment for server render function
          */
         export function render(options: ServerRenderOptions): string {
           return JSON.stringify(options)
         }
-        
+
         export interface ServerRenderOptions {
           /**
            * Comment for ServerRenderOptions.stream
-           * 
+           *
            * @public
-           * 
+           *
            * @my_custom_tag
            */
           stream: boolean
@@ -298,7 +298,7 @@ test('should emit declaration files with experimentalDts', async () => {
         import * as ServerThirdPartyNamespace from 'react-dom';
         export { ServerThirdPartyNamespace }
 
-        // Export a third party module 
+        // Export a third party module
         export * from 'react-dom/server';
 
     `,
@@ -308,7 +308,7 @@ test('should emit declaration files with experimentalDts', async () => {
         export function render(options: ClientRenderOptions): string {
           return JSON.stringify(options)
         }
-        
+
         export interface ClientRenderOptions {
           document: boolean
         }
@@ -473,3 +473,68 @@ test('declaration files with multiple entrypoints #316', async () => {
     'dist/bar/index.d.ts',
   ).toMatchSnapshot()
 })
+
+test.for([
+  { moduleResolution: 'NodeNext', module: 'NodeNext' },
+  { moduleResolution: 'Node16', module: 'Node16' },
+  { moduleResolution: 'Bundler', module: 'ESNext' },
+  { moduleResolution: 'Node10', module: 'ESNext' },
+])(
+  "experimentalDts works with TypeScript's $moduleResolution module resolution and module set to $module",
+  async ({ moduleResolution, module }, { expect }) => {
+    const { getFileContent, outFiles } = await run(
+      getTestName(),
+      {
+        'src/index.ts': `export const foo = [1, 2, 3]`,
+        'tsup.config.ts': `export default {
+        entry: { index: 'src/index.ts' },
+        format: ['esm', 'cjs'],
+        experimentalDts: true,
+      }`,
+        'package.json': JSON.stringify({
+          name: 'testing-experimental-dts',
+          type: 'module',
+        }),
+        'tsconfig.json': JSON.stringify({
+          compilerOptions: {
+            module,
+            moduleResolution,
+            outDir: './dist',
+            rootDir: './src',
+            skipLibCheck: true,
+            strict: true,
+          },
+          include: ['src'],
+        }),
+      },
+      {
+        entry: [],
+      },
+    )
+
+    expect(outFiles).toStrictEqual([
+      '_tsup-dts-rollup.d.cts',
+      '_tsup-dts-rollup.d.ts',
+      'index.cjs',
+      'index.d.cts',
+      'index.d.ts',
+      'index.js',
+    ])
+
+    expect(await getFileContent('dist/index.d.ts')).toStrictEqual(
+      `export { foo } from './_tsup-dts-rollup.js';\n`,
+    )
+
+    expect(await getFileContent('dist/index.d.cts')).toStrictEqual(
+      `export { foo } from './_tsup-dts-rollup.cjs';\n`,
+    )
+
+    expect(await getFileContent('dist/_tsup-dts-rollup.d.cts')).toStrictEqual(
+      `export declare const foo: number[];\r\n\r\nexport { }\r\n`,
+    )
+
+    expect(await getFileContent('dist/_tsup-dts-rollup.d.ts')).toStrictEqual(
+      `export declare const foo: number[];\r\n\r\nexport { }\r\n`,
+    )
+  },
+)