diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
index 9ec94cfd..3a64faee 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
@@ -63,7 +63,7 @@ internal fun AndroidSourceSet.toResourceSet(
 ): Set<BazelSourceSet> {
     val manifestPath = manifest.srcFile.takeIf { it.exists() }?.let(project::relativePath)
 
-    fun File.isValid() = exists() && walk().any()
+    fun File.isValid() = exists() && walk().drop(1).any()
     val resources = res.srcDirs.filter(File::isValid)
     val assets = assets.srcDirs.filter(File::isValid)