diff --git a/packages/reactivity-transform/__tests__/__snapshots__/reactivityTransform.spec.ts.snap b/packages/reactivity-transform/__tests__/__snapshots__/reactivityTransform.spec.ts.snap
index f73357a5efa..82b1704e802 100644
--- a/packages/reactivity-transform/__tests__/__snapshots__/reactivityTransform.spec.ts.snap
+++ b/packages/reactivity-transform/__tests__/__snapshots__/reactivityTransform.spec.ts.snap
@@ -281,11 +281,14 @@ const props = defineProps<{msg: string; ids?: string[]}>()
 `;
 
 exports[`should unwrap TS node 1`] = `
-"import { ref as _ref } from 'vue'
+"import { ref as _ref, toRef as _toRef } from 'vue'
 
     const bar = (ref(1))! as number
     const baz = (bar)! as Ref<number>
     const qux = (<number>_ref(10)!)
+    const __$temp_1 = ({ a: 'a', b: 'b' })! as any,
+  a = _toRef(__$temp_1, 'a'),
+  b = _toRef(__$temp_1, 'b');
     "
 `;
 
diff --git a/packages/reactivity-transform/__tests__/reactivityTransform.spec.ts b/packages/reactivity-transform/__tests__/reactivityTransform.spec.ts
index 6060e9b6d6e..c44d170926d 100644
--- a/packages/reactivity-transform/__tests__/reactivityTransform.spec.ts
+++ b/packages/reactivity-transform/__tests__/reactivityTransform.spec.ts
@@ -495,6 +495,7 @@ test('should unwrap TS node', () => {
     const bar = $(ref(1))! as number
     const baz = $$(bar)! as Ref<number>
     const qux = (<number>$ref(10)!)
+    const { a, b } = $({ a: 'a', b: 'b' })! as any
     `,
     { filename: 'foo.ts' }
   )
diff --git a/packages/reactivity-transform/src/reactivityTransform.ts b/packages/reactivity-transform/src/reactivityTransform.ts
index 3592120f52c..a951ae2b972 100644
--- a/packages/reactivity-transform/src/reactivityTransform.ts
+++ b/packages/reactivity-transform/src/reactivityTransform.ts
@@ -312,7 +312,13 @@ export function transformAST(
         init.type === 'CallExpression' &&
         init.callee.type === 'Identifier'
       if (isCall && (refCall = isRefCreationCall((init.callee as any).name))) {
-        processRefDeclaration(refCall, decl.id, init, stmt.kind === 'const')
+        processRefDeclaration(
+          refCall,
+          decl.id,
+          decl.init!,
+          init,
+          stmt.kind === 'const'
+        )
       } else {
         const isProps =
           isRoot && isCall && (init.callee as Identifier).name === 'defineProps'
@@ -332,6 +338,7 @@ export function transformAST(
   function processRefDeclaration(
     method: string,
     id: VariableDeclarator['id'],
+    init: Node,
     call: CallExpression,
     isConst: boolean
   ) {
@@ -344,9 +351,9 @@ export function transformAST(
         // single variable
         registerRefBinding(id, isConst)
       } else if (id.type === 'ObjectPattern') {
-        processRefObjectPattern(id, call, isConst)
+        processRefObjectPattern(id, init, isConst)
       } else if (id.type === 'ArrayPattern') {
-        processRefArrayPattern(id, call, isConst)
+        processRefArrayPattern(id, init, isConst)
       }
     } else {
       // shorthands
@@ -366,7 +373,7 @@ export function transformAST(
 
   function processRefObjectPattern(
     pattern: ObjectPattern,
-    call: CallExpression,
+    value: Node,
     isConst: boolean,
     tempVar?: string,
     path: PathSegment[] = []
@@ -402,12 +409,12 @@ export function transformAST(
             // { foo: bar }
             nameId = p.value
           } else if (p.value.type === 'ObjectPattern') {
-            processRefObjectPattern(p.value, call, isConst, tempVar, [
+            processRefObjectPattern(p.value, value, isConst, tempVar, [
               ...path,
               key
             ])
           } else if (p.value.type === 'ArrayPattern') {
-            processRefArrayPattern(p.value, call, isConst, tempVar, [
+            processRefArrayPattern(p.value, value, isConst, tempVar, [
               ...path,
               key
             ])
@@ -417,12 +424,12 @@ export function transformAST(
               nameId = p.value.left
               defaultValue = p.value.right
             } else if (p.value.left.type === 'ObjectPattern') {
-              processRefObjectPattern(p.value.left, call, isConst, tempVar, [
+              processRefObjectPattern(p.value.left, value, isConst, tempVar, [
                 ...path,
                 [key, p.value.right]
               ])
             } else if (p.value.left.type === 'ArrayPattern') {
-              processRefArrayPattern(p.value.left, call, isConst, tempVar, [
+              processRefArrayPattern(p.value.left, value, isConst, tempVar, [
                 ...path,
                 [key, p.value.right]
               ])
@@ -446,7 +453,7 @@ export function transformAST(
           : `'${nameId.name}'`
         const defaultStr = defaultValue ? `, ${snip(defaultValue)}` : ``
         s.appendLeft(
-          call.end! + offset,
+          value.end! + offset,
           `,\n  ${nameId.name} = ${helper(
             'toRef'
           )}(${source}, ${keyStr}${defaultStr})`
@@ -454,13 +461,13 @@ export function transformAST(
       }
     }
     if (nameId) {
-      s.appendLeft(call.end! + offset, ';')
+      s.appendLeft(value.end! + offset, ';')
     }
   }
 
   function processRefArrayPattern(
     pattern: ArrayPattern,
-    call: CallExpression,
+    value: Node,
     isConst: boolean,
     tempVar?: string,
     path: PathSegment[] = []
@@ -487,9 +494,9 @@ export function transformAST(
         // [...a]
         error(`reactivity destructure does not support rest elements.`, e)
       } else if (e.type === 'ObjectPattern') {
-        processRefObjectPattern(e, call, isConst, tempVar, [...path, i])
+        processRefObjectPattern(e, value, isConst, tempVar, [...path, i])
       } else if (e.type === 'ArrayPattern') {
-        processRefArrayPattern(e, call, isConst, tempVar, [...path, i])
+        processRefArrayPattern(e, value, isConst, tempVar, [...path, i])
       }
       if (nameId) {
         registerRefBinding(nameId, isConst)
@@ -497,7 +504,7 @@ export function transformAST(
         const source = pathToString(tempVar, path)
         const defaultStr = defaultValue ? `, ${snip(defaultValue)}` : ``
         s.appendLeft(
-          call.end! + offset,
+          value.end! + offset,
           `,\n  ${nameId.name} = ${helper(
             'toRef'
           )}(${source}, ${i}${defaultStr})`
@@ -505,7 +512,7 @@ export function transformAST(
       }
     }
     if (nameId) {
-      s.appendLeft(call.end! + offset, ';')
+      s.appendLeft(value.end! + offset, ';')
     }
   }