diff --git a/flang/lib/Semantics/resolve-names.cpp b/flang/lib/Semantics/resolve-names.cpp
index f3c2a5bf094d0..9857ae61939d7 100644
--- a/flang/lib/Semantics/resolve-names.cpp
+++ b/flang/lib/Semantics/resolve-names.cpp
@@ -736,6 +736,8 @@ class ScopeHandler : public ImplicitRulesVisitor {
     std::vector<const std::list<parser::EquivalenceObject> *> equivalenceSets;
     // Names of all common block objects in the scope
     std::set<SourceName> commonBlockObjects;
+    // Names of all names that show in a declare target declaration
+    std::set<SourceName> declareTargetNames;
     // Info about SAVE statements and attributes in current scope
     struct {
       std::optional<SourceName> saveAll; // "SAVE" without entity list
@@ -1223,6 +1225,7 @@ class DeclarationVisitor : public ArraySpecVisitor,
   const parser::Name *FindComponent(const parser::Name *, const parser::Name &);
   void Initialization(const parser::Name &, const parser::Initialization &,
       bool inComponentDecl);
+  bool FindAndMarkDeclareTargetSymbol(const parser::Name &);
   bool PassesLocalityChecks(
       const parser::Name &name, Symbol &symbol, Symbol::Flag flag);
   bool CheckForHostAssociatedImplicit(const parser::Name &);
@@ -1524,7 +1527,47 @@ class OmpVisitor : public virtual DeclarationVisitor {
     return true;
   }
   void Post(const parser::OpenMPThreadprivate &) { SkipImplicitTyping(false); }
-  bool Pre(const parser::OpenMPDeclareTargetConstruct &) {
+  bool Pre(const parser::OpenMPDeclareTargetConstruct &x) {
+    const auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x.t)};
+    auto populateDeclareTargetNames{
+        [this](const parser::OmpObjectList &objectList) {
+          for (const auto &ompObject : objectList.v) {
+            common::visit(
+                common::visitors{
+                    [&](const parser::Designator &designator) {
+                      if (const auto *name{
+                              semantics::getDesignatorNameIfDataRef(
+                                  designator)}) {
+                        specPartState_.declareTargetNames.insert(name->source);
+                      }
+                    },
+                    [&](const parser::Name &name) {
+                      specPartState_.declareTargetNames.insert(name.source);
+                    },
+                },
+                ompObject.u);
+          }
+        }};
+
+    if (const auto *objectList{parser::Unwrap<parser::OmpObjectList>(spec.u)}) {
+      populateDeclareTargetNames(*objectList);
+    } else if (const auto *clauseList{
+                   parser::Unwrap<parser::OmpClauseList>(spec.u)}) {
+      for (const auto &clause : clauseList->v) {
+        if (const auto *toClause{
+                std::get_if<parser::OmpClause::To>(&clause.u)}) {
+          populateDeclareTargetNames(
+              std::get<parser::OmpObjectList>(toClause->v.t));
+        } else if (const auto *linkClause{
+                       std::get_if<parser::OmpClause::Link>(&clause.u)}) {
+          populateDeclareTargetNames(linkClause->v);
+        } else if (const auto *enterClause{
+                       std::get_if<parser::OmpClause::Enter>(&clause.u)}) {
+          populateDeclareTargetNames(enterClause->v);
+        }
+      }
+    }
+
     SkipImplicitTyping(true);
     return true;
   }
@@ -8126,7 +8169,12 @@ const parser::Name *DeclarationVisitor::ResolveDataRef(
 // If implicit types are allowed, ensure name is in the symbol table.
 // Otherwise, report an error if it hasn't been declared.
 const parser::Name *DeclarationVisitor::ResolveName(const parser::Name &name) {
-  FindSymbol(name);
+  if (!FindSymbol(name)) {
+    if (FindAndMarkDeclareTargetSymbol(name)) {
+      return &name;
+    }
+  }
+
   if (CheckForHostAssociatedImplicit(name)) {
     NotePossibleBadForwardRef(name);
     return &name;
@@ -8313,6 +8361,48 @@ const parser::Name *DeclarationVisitor::FindComponent(
   return nullptr;
 }
 
+bool DeclarationVisitor::FindAndMarkDeclareTargetSymbol(
+    const parser::Name &name) {
+  if (!specPartState_.declareTargetNames.empty()) {
+    if (specPartState_.declareTargetNames.count(name.source)) {
+      if (!currScope().IsTopLevel()) {
+        // Search preceding scopes until we find a matching symbol or run out
+        // of scopes to search, we skip the current scope as it's already been
+        // designated as implicit here.
+        Symbol *symbol = nullptr;
+        for (auto *scope = &currScope().parent();; scope = &scope->parent()) {
+          if (Symbol * symbol{scope->FindSymbol(name.source)}) {
+            if (symbol->test(Symbol::Flag::Subroutine) ||
+                symbol->test(Symbol::Flag::Function)) {
+              const auto [sym, success]{currScope().try_emplace(
+                  symbol->name(), Attrs{}, HostAssocDetails{*symbol})};
+              assert(success &&
+                  "FindAndMarkDeclareTargetSymbol could not emplace new "
+                  "subroutine/function symbol");
+              name.symbol = &*sym->second;
+              symbol->test(Symbol::Flag::Subroutine)
+                  ? name.symbol->set(Symbol::Flag::Subroutine)
+                  : name.symbol->set(Symbol::Flag::Function);
+              return true;
+            }
+            // if we find a symbol that is not a function or subroutine, we
+            // currently escape without doing anything.
+            break;
+          }
+
+          // This is our loop exit condition, as parent() has an inbuilt assert
+          // if you call it on a top level scope, rather than returning a null
+          // value.
+          if (scope->IsTopLevel()) {
+            return false;
+          }
+        }
+      }
+    }
+  }
+  return false;
+}
+
 void DeclarationVisitor::Initialization(const parser::Name &name,
     const parser::Initialization &init, bool inComponentDecl) {
   // Traversal of the initializer was deferred to here so that the
diff --git a/flang/test/Semantics/OpenMP/declare-target08.f90 b/flang/test/Semantics/OpenMP/declare-target08.f90
new file mode 100644
index 0000000000000..1438d79d37348
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target08.f90
@@ -0,0 +1,41 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-symbols %s | FileCheck %s
+
+subroutine bar(i, a)
+    !$omp declare target
+    real :: a
+    integer :: i
+    a = a - i
+end subroutine
+
+function baz(a)
+    !$omp declare target
+    real, intent(in) :: a
+    baz = a
+end function baz
+
+program main
+real a
+!CHECK: bar (Subroutine, OmpDeclareTarget): HostAssoc
+!CHECK: baz (Function, OmpDeclareTarget): HostAssoc
+!$omp declare target(bar)
+!$omp declare target(baz)
+
+a = baz(a)
+call bar(2,a)
+call foo(a)
+return
+end
+
+subroutine foo(a)
+real a
+integer i
+!CHECK: bar (Subroutine, OmpDeclareTarget): HostAssoc
+!CHECK: baz (Function, OmpDeclareTarget): HostAssoc
+!$omp declare target(bar)
+!$omp declare target(baz)
+!$omp target
+    a = baz(a)
+    call bar(i,a)
+!$omp end target
+return
+end