diff --git a/package-lock.json b/package-lock.json
index ca71bc67..9a8e7260 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -402,7 +402,6 @@
       "resolved": "https://registry.npmjs.org/@babel/core/-/core-7.28.5.tgz",
       "integrity": "sha512-e7jT4DxYvIDLk1ZHmU/m/mB19rex9sv0c2ftBtjSBv+kVM/902eh0fINUzD7UwLLNR+jU585GxUJ8/EBfAM5fw==",
       "license": "MIT",
-      "peer": true,
       "dependencies": {
         "@babel/code-frame": "^7.27.1",
         "@babel/generator": "^7.28.5",
@@ -1516,6 +1515,10 @@
       "resolved": "recipes/import-assertions-to-attributes",
       "link": true
     },
+    "node_modules/@nodejs/net-setsimultaneousaccepts-migration": {
+      "resolved": "recipes/net-setSimultaneousAccepts-migration",
+      "link": true
+    },
     "node_modules/@nodejs/node-url-to-whatwg-url": {
       "resolved": "recipes/node-url-to-whatwg-url",
       "link": true
@@ -1574,7 +1577,6 @@
       "resolved": "https://registry.npmjs.org/@octokit/core/-/core-5.2.2.tgz",
       "integrity": "sha512-/g2d4sW9nUDJOMz3mabVQvOGhVa4e/BN/Um7yca9Bb2XTzPPnfTWHWQg+IsEYO7M3Vx+EXvaM/I2pJWIMun1bg==",
       "license": "MIT",
-      "peer": true,
       "dependencies": {
         "@octokit/auth-token": "^4.0.0",
         "@octokit/graphql": "^7.1.0",
@@ -1772,7 +1774,6 @@
       "resolved": "https://registry.npmjs.org/@types/node/-/node-24.10.1.tgz",
       "integrity": "sha512-GNWcUTRBgIRJD5zj+Tq0fKOJ5XZajIiBroOF0yvj2bSU1WvNdYS/dn9UxwsujGW4JX06dnHyjV2y9rRaybH0iQ==",
       "license": "MIT",
-      "peer": true,
       "dependencies": {
         "undici-types": "~7.16.0"
       }
@@ -2091,7 +2092,6 @@
         }
       ],
       "license": "MIT",
-      "peer": true,
       "dependencies": {
         "baseline-browser-mapping": "^2.8.19",
         "caniuse-lite": "^1.0.30001751",
@@ -4369,6 +4369,17 @@
         "@codemod.com/jssg-types": "^1.0.9"
       }
     },
+    "recipes/net-setSimultaneousAccepts-migration": {
+      "name": "@nodejs/net-setsimultaneousaccepts-migration",
+      "version": "1.0.0",
+      "license": "MIT",
+      "dependencies": {
+        "@nodejs/codemod-utils": "*"
+      },
+      "devDependencies": {
+        "@codemod.com/jssg-types": "^1.0.9"
+      }
+    },
     "recipes/node-url-to-whatwg-url": {
       "name": "@nodejs/node-url-to-whatwg-url",
       "version": "1.0.0",
diff --git a/package.json b/package.json
index 1fbe95b8..191fe0ba 100644
--- a/package.json
+++ b/package.json
@@ -19,7 +19,7 @@
     "automation",
     "codemod",
     "migrations",
-    "node.js"
+    "node.js" 
   ],
   "license": "MIT",
   "bugs": {
diff --git a/recipes/net-setSimultaneousAccepts-migration/README.md b/recipes/net-setSimultaneousAccepts-migration/README.md
new file mode 100644
index 00000000..a04c94e3
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/README.md
@@ -0,0 +1,77 @@
+# `net._setSimultaneousAccepts()` DEP0121
+
+This recipe provides a guide for removing `net._setSimultaneousAccepts()`.
+
+See [DEP0121](https://nodejs.org/api/deprecations.html#DEP0121).
+
+## Examples
+
+### Remove internal API call
+
+```diff
+  const net = require("node:net");
+
+- net._setSimultaneousAccepts(false);
+  const server = net.createServer();
+```
+
+### Remove from server initialization
+
+```diff
+  const net = require("node:net");
+
+  function createServer() {
+-   net._setSimultaneousAccepts(true);
+    return net.createServer((socket) => {
+      // handle connection
+    });
+  }
+```
+
+### Remove from module setup
+
+```diff
+  const net = require("node:net");
+
+- net._setSimultaneousAccepts(false);
+  module.exports = {
+    createServer: () => net.createServer()
+  };
+```
+
+### Remove from application startup
+
+```diff
+  const net = require("node:net");
+
+  function initializeApp() {
+-   net._setSimultaneousAccepts(true);
+    const server = net.createServer();
+    server.listen(3000);
+  }
+```
+
+### ESM import cleanup
+
+```diff
+  import net from "node:net";
+
+- net._setSimultaneousAccepts(false);
+  const server = net.createServer();
+```
+
+### Remove from configuration
+
+```diff
+  const net = require("node:net");
+
+  const config = {
+-  simultaneousAccepts: false,
+   port: 8080
+ };
+
+ function setupServer(config) {
+-  net._setSimultaneousAccepts(config.simultaneousAccepts);
+   return net.createServer().listen(config.port);
+ }
+```
diff --git a/recipes/net-setSimultaneousAccepts-migration/codemod.yaml b/recipes/net-setSimultaneousAccepts-migration/codemod.yaml
new file mode 100644
index 00000000..34efd690
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/codemod.yaml
@@ -0,0 +1,21 @@
+schema_version: "1.0"
+name: "@nodejs/net-setSimultaneousAccepts-deprecation"
+version: 1.0.0
+description: "Handle DEDEP0121: Remove net._setSimultaneousAccepts()"
+author: Alejandro Espa
+license: MIT
+workflow: workflow.yaml
+category: migration
+
+targets:
+  languages:
+    - javascript
+    - typescript
+
+keywords:
+  - transformation
+  - migration
+
+registry:
+  access: public
+  visibility: public
diff --git a/recipes/net-setSimultaneousAccepts-migration/package.json b/recipes/net-setSimultaneousAccepts-migration/package.json
new file mode 100644
index 00000000..6b9d8ce9
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/package.json
@@ -0,0 +1,24 @@
+{
+  "name": "@nodejs/net-setsimultaneousaccepts-migration",
+  "version": "1.0.0",
+  "description": "Handle DEP0121: Remove net._setSimultaneousAccepts().",
+  "type": "module",
+  "scripts": {
+    "test": "npx codemod jssg test -l typescript ./src/workflow.ts ./"
+  },
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/nodejs/userland-migrations.git",
+    "directory": "recipes/net-setsimultaneousaccepts-migration",
+    "bugs": "https://github.com/nodejs/userland-migrations/issues"
+  },
+  "author": "Alejandro Espa",
+  "license": "MIT",
+  "homepage": "https://github.com/nodejs/userland-migrations/blob/main/recipes/net-setsimultaneousaccepts-migration/README.md",
+  "devDependencies": {
+    "@codemod.com/jssg-types": "^1.0.9"
+  },
+  "dependencies": {
+    "@nodejs/codemod-utils": "*"
+  }
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/src/workflow.ts b/recipes/net-setSimultaneousAccepts-migration/src/workflow.ts
new file mode 100644
index 00000000..8c683bc2
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/src/workflow.ts
@@ -0,0 +1,305 @@
+import {
+	getNodeImportStatements,
+	getNodeImportCalls,
+} from '@nodejs/codemod-utils/ast-grep/import-statement';
+import { getNodeRequireCalls } from '@nodejs/codemod-utils/ast-grep/require-call';
+import { resolveBindingPath } from '@nodejs/codemod-utils/ast-grep/resolve-binding-path';
+import { removeLines } from '@nodejs/codemod-utils/ast-grep/remove-lines';
+import type { SgRoot, Edit, Range, SgNode } from '@codemod.com/jssg-types/main';
+import type Js from '@codemod.com/jssg-types/langs/javascript';
+
+/**
+ * Transform function that removes deprecated net._setSimultaneousAccepts() calls
+ *
+ * Handles:
+ * 1. net._setSimultaneousAccepts(true) → removed
+ * 2. net._setSimultaneousAccepts(false) → removed
+ * 3. Works with both CommonJS (require) and ESM (import) syntax
+ * 4. Handles aliased imports/requires
+ * 5. Removes unused variables/properties passed to the function
+ *
+ * Note: This was an internal API (DEP0121) that reached End-of-Life in Node.js v24.0.0
+ */
+export default function transform(root: SgRoot<Js>): string | null {
+	const rootNode = root.root();
+	const edits: Edit[] = [];
+	const linesToRemove: Range[] = [];
+
+	const netImportStatements = getAllNetImportStatements(root);
+
+	// If no import found we don't process the file
+	if (!netImportStatements.length) return null;
+
+	for (const statement of netImportStatements) {
+		processNetImportStatement(rootNode, statement, linesToRemove, edits);
+	}
+
+	//No changes, nothing to do
+	if (!edits.length && !linesToRemove.length) return null;
+
+	return applyTransformations(rootNode, edits, linesToRemove);
+}
+
+/**
+ * Collects all import/require statements for 'node:net'
+ */
+function getAllNetImportStatements(root: SgRoot<Js>): SgNode<Js>[] {
+	return [
+		...getNodeImportStatements(root, 'net'),
+		...getNodeImportCalls(root, 'net'),
+		...getNodeRequireCalls(root, 'net'),
+	];
+}
+
+/**
+ * Processes a single net import statement and finds all _setSimultaneousAccepts calls
+ */
+function processNetImportStatement(
+	rootNode: SgNode<Js>,
+	statementNode: SgNode<Js>,
+	linesToRemove: Range[],
+	edits: Edit[]
+): void {
+	const bindingPath = resolveBindingPath(statementNode, '$');
+
+	if (!bindingPath) return;
+
+	const callExpressions = rootNode.findAll({
+		rule: {
+			pattern: `${bindingPath}._setSimultaneousAccepts($ARG)`,
+		},
+	});
+
+	for (const callNode of callExpressions) {
+		const argNode = callNode.getMatch('ARG');
+
+		if (argNode) {
+			handleCallArgument(rootNode, argNode, linesToRemove);
+		}
+
+		removeCallExpression(callNode, linesToRemove, edits);
+	}
+}
+
+/**
+ * Handles the argument passed to _setSimultaneousAccepts()
+ * If it's a member expression or identifier that's only used here, marks it for removal
+ */
+function handleCallArgument(
+	rootNode: SgNode<Js>,
+	argNode: SgNode<Js>,
+	linesToRemove: Range[]
+): void {
+	const argKind = argNode.kind();
+
+	switch(argKind) {
+		case 'member_expression': handleMemberExpressionArgument(rootNode, argNode, linesToRemove); break;
+	    case 'identifier': handleIdentifierArgument(rootNode, argNode, linesToRemove); break;
+	}
+}
+
+/**
+ * Handles member expression arguments (e.g., config.flag)
+ * Removes the property from the object if it's only used in this call
+ */
+function handleMemberExpressionArgument(
+	rootNode: SgNode<Js>,
+	argNode: SgNode<Js>,
+	linesToRemove: Range[]
+): void {
+	const objectNode = argNode.child(0);
+	const propertyNode = argNode.child(2);
+
+	if (!objectNode || !propertyNode) return;
+
+	const objectName = objectNode.text();
+	const propertyName = propertyNode.text();
+
+	const propertyRefs = rootNode.findAll({
+		rule: { pattern: `${objectName}.${propertyName}` },
+	});
+
+	// Remove when this is the only reference
+	if (propertyRefs.length === 1) {
+		removePropertyFromObjectDeclaration(rootNode, objectName, propertyName, linesToRemove);
+	}
+}
+
+/**
+ * Removes a property from an object literal declaration
+ */
+function removePropertyFromObjectDeclaration(
+	rootNode: SgNode<Js>,
+	objectName: string,
+	propertyName: string,
+	linesToRemove: Range[]
+): void {
+	const pairs = rootNode
+		.findAll({
+			rule: {
+				kind: 'variable_declarator',
+				has: {
+					kind: 'identifier',
+					field: 'name',
+					pattern: objectName,
+				},
+			},
+		})
+		.flatMap((decl) =>
+			decl.findAll({
+				rule: {
+					kind: 'pair',
+					has: {
+						field: 'key',
+						regex: propertyName,
+					},
+				},
+			}),
+		);
+
+	for (const pair of pairs) {
+		const rangeWithComma = expandRangeToIncludeTrailingComma(
+			pair.range(),
+			rootNode.text()
+		);
+		linesToRemove.push(rangeWithComma);
+	}
+}
+
+/**
+ * Expands a range to include a trailing comma if present
+ */
+function expandRangeToIncludeTrailingComma(range: Range, sourceText: string): Range {
+	const endPos = range.end.index;
+
+	if (endPos < sourceText.length && sourceText[endPos] === ',') {
+		return {
+			start: range.start,
+			end: {
+				...range.end,
+				index: endPos + 1,
+				column: range.end.column + 1
+			}
+		};
+	}
+
+	return range;
+}
+
+/**
+ * Handles identifier arguments (e.g., a variable name)
+ * Removes the variable declaration if it's only used in this call
+ */
+function handleIdentifierArgument(
+	rootNode: SgNode<Js>,
+	argNode: SgNode<Js>,
+	linesToRemove: Range[]
+): void {
+	const varName = argNode.text().trim();
+
+	const allIdentifiers = rootNode.findAll({
+		rule: {
+			pattern: varName,
+			kind: 'identifier',
+		},
+	});
+
+	// Only remove if there are exactly 2 references (declaration + usage)
+	if (allIdentifiers.length === 2) {
+		removeVariableDeclaration(rootNode, varName, linesToRemove);
+	}
+}
+
+/**
+ * Removes a variable declaration statement
+ */
+function removeVariableDeclaration(
+	rootNode: SgNode<Js>,
+	varName: string,
+	linesToRemove: Range[]
+): void {
+	const varDeclarationStatements = rootNode.findAll({
+		rule: {
+			kind: 'variable_declarator',
+			has: {
+				kind: 'identifier',
+				field: 'name',
+				pattern: varName,
+			},
+		},
+	});
+
+	for (const declNode of varDeclarationStatements) {
+		const topLevelStatement = findTopLevelStatement(declNode);
+		if (topLevelStatement) {
+			linesToRemove.push(topLevelStatement.range());
+		}
+	}
+}
+
+/**
+ * Finds the top-level statement (direct child of program) for a given node
+ */
+function findTopLevelStatement(node: SgNode<Js>): SgNode<Js> | null {
+	let current: SgNode<Js> | null = node;
+
+	while (current) {
+		const parent = current.parent();
+		if (!parent) break;
+
+		if (parent.kind() === 'program') {
+			return current;
+		}
+
+		current = parent;
+	}
+
+	return null;
+}
+
+/**
+ * Removes the call expression itself
+ */
+function removeCallExpression(
+	callNode: SgNode<Js>,
+	linesToRemove: Range[],
+	edits: Edit[]
+): void {
+	const expressionStatement = findParentExpressionStatement(callNode);
+
+	if (expressionStatement) {
+		linesToRemove.push(expressionStatement.range());
+	} else {
+		edits.push(callNode.replace(''));
+	}
+}
+
+/**
+ * Finds the parent expression_statement node
+ */
+function findParentExpressionStatement(node: SgNode<Js>): SgNode<Js> | null {
+	let current: SgNode<Js> | null = node.parent();
+
+	while (current && current.kind() !== 'expression_statement') {
+		current = current.parent();
+	}
+
+	return current;
+}
+
+/**
+ * Applies all edits and line removals to the source code
+ */
+function applyTransformations(
+	rootNode: SgNode<Js>,
+	edits: Edit[],
+	linesToRemove: Range[]
+): string {
+	const sourceCode = edits.length > 0
+		? rootNode.commitEdits(edits)
+		: rootNode.text();
+
+	return linesToRemove.length > 0
+		? removeLines(sourceCode, linesToRemove)
+		: sourceCode;
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-1.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-1.js
new file mode 100644
index 00000000..3e1b402d
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-1.js
@@ -0,0 +1,3 @@
+const net = require("node:net");
+
+const server = net.createServer();
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-10.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-10.js
new file mode 100644
index 00000000..6cc1eaaa
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-10.js
@@ -0,0 +1,5 @@
+const net = await import("node:net");
+
+module.exports = {
+  createServer: () => net.createServer()
+};
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-11.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-11.js
new file mode 100644
index 00000000..6d2f9654
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-11.js
@@ -0,0 +1,18 @@
+const net = require("node:net");
+
+
+const server = net.createServer((socket) => {
+  socket.on('data', (data) => {
+    console.log(data);
+  });
+  socket.write('Hello World!');
+  socket.end();
+});
+
+server.listen(3000, () => {
+  console.log('Server listening on port 3000');
+});
+
+server.on('connection', (socket) => {
+  console.log('New connection');
+});
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-12.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-12.js
new file mode 100644
index 00000000..a41e9c3a
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-12.js
@@ -0,0 +1,16 @@
+const net = require("node:net");
+
+const client = net.createConnection({ port: 3000 }, () => {
+  console.log('connected to server!');
+  client.write('world!\r\n');
+});
+
+
+client.on('data', (data) => {
+  console.log(data.toString());
+  client.end();
+});
+
+client.on('end', () => {
+  console.log('disconnected from server');
+});
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-13.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-13.js
new file mode 100644
index 00000000..b6ed10b7
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-13.js
@@ -0,0 +1,8 @@
+import net, { isIP, isIPv4, isIPv6 } from "node:net";
+
+
+const ipv4 = isIPv4('127.0.0.1');
+const ipv6 = isIPv6('::1');
+const ip = isIP('192.168.1.1');
+
+console.log({ ipv4, ipv6, ip });
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-14.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-14.js
new file mode 100644
index 00000000..fecd44b8
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-14.js
@@ -0,0 +1,21 @@
+const net = require("node:net");
+
+class ServerManager {
+  constructor() {
+    this.server = net.createServer();
+  }
+
+  start(port) {
+    this.server.listen(port);
+  }
+
+  getAddress() {
+    return this.server.address();
+  }
+
+  stop() {
+    this.server.close();
+  }
+}
+
+module.exports = ServerManager;
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-15.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-15.js
new file mode 100644
index 00000000..9b87b39d
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-15.js
@@ -0,0 +1,15 @@
+const net = require("node:net");
+
+const server = net.createServer();
+
+server.on('error', (err) => {
+  console.error(err);
+});
+
+
+server.maxConnections = 10;
+server.listen(8080, '0.0.0.0');
+
+const socket = new net.Socket();
+socket.connect(8080, 'localhost');
+socket.setTimeout(3000);
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-2.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-2.js
new file mode 100644
index 00000000..c90799b7
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-2.js
@@ -0,0 +1,7 @@
+const net = require("node:net");
+
+function createServer() {
+  return net.createServer((socket) => {
+    // handle connection
+  });
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-3.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-3.js
new file mode 100644
index 00000000..08793080
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-3.js
@@ -0,0 +1,5 @@
+const net = require("node:net");
+
+module.exports = {
+  createServer: () => net.createServer()
+};
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-4.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-4.js
new file mode 100644
index 00000000..e6398fa2
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-4.js
@@ -0,0 +1,6 @@
+const net = require("node:net");
+
+function initializeApp() {
+  const server = net.createServer();
+  server.listen(3000);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-5.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-5.js
new file mode 100644
index 00000000..5cd16aa9
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-5.js
@@ -0,0 +1,3 @@
+import net from "node:net";
+
+const server = net.createServer();
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-6.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-6.js
new file mode 100644
index 00000000..3c15f15a
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-6.js
@@ -0,0 +1,9 @@
+const net = require("node:net");
+
+const config = {
+  port: 8080
+};
+
+function setupServer(config) {
+  return net.createServer().listen(config.port);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-7.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-7.js
new file mode 100644
index 00000000..646fffb7
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-7.js
@@ -0,0 +1,6 @@
+const net = require("node:net");
+
+
+function setupServer(config) {
+  return net.createServer().listen(8080);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-8.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-8.js
new file mode 100644
index 00000000..bccd83cb
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-8.js
@@ -0,0 +1,7 @@
+const net = require("node:net");
+
+const simultaneousAccepts = false;
+
+function setupServer(config) {
+  return net.createServer().listen(simultaneousAccepts);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-9.js b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-9.js
new file mode 100644
index 00000000..233209fa
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/expected/file-9.js
@@ -0,0 +1,5 @@
+const net = require("node:net");
+
+function setupServer(config) {
+  return net.createServer().listen(8080);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-1.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-1.js
new file mode 100644
index 00000000..89bcc3b8
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-1.js
@@ -0,0 +1,4 @@
+const net = require("node:net");
+
+net._setSimultaneousAccepts(false);
+const server = net.createServer();
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-10.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-10.js
new file mode 100644
index 00000000..b86d73d1
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-10.js
@@ -0,0 +1,6 @@
+const net = await import("node:net");
+
+net._setSimultaneousAccepts(false);
+module.exports = {
+  createServer: () => net.createServer()
+};
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-11.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-11.js
new file mode 100644
index 00000000..353fd789
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-11.js
@@ -0,0 +1,19 @@
+const net = require("node:net");
+
+net._setSimultaneousAccepts(true);
+
+const server = net.createServer((socket) => {
+  socket.on('data', (data) => {
+    console.log(data);
+  });
+  socket.write('Hello World!');
+  socket.end();
+});
+
+server.listen(3000, () => {
+  console.log('Server listening on port 3000');
+});
+
+server.on('connection', (socket) => {
+  console.log('New connection');
+});
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-12.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-12.js
new file mode 100644
index 00000000..a689234d
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-12.js
@@ -0,0 +1,17 @@
+const net = require("node:net");
+
+const client = net.createConnection({ port: 3000 }, () => {
+  console.log('connected to server!');
+  client.write('world!\r\n');
+});
+
+net._setSimultaneousAccepts(false);
+
+client.on('data', (data) => {
+  console.log(data.toString());
+  client.end();
+});
+
+client.on('end', () => {
+  console.log('disconnected from server');
+});
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-13.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-13.js
new file mode 100644
index 00000000..dda9da53
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-13.js
@@ -0,0 +1,9 @@
+import net, { isIP, isIPv4, isIPv6 } from "node:net";
+
+net._setSimultaneousAccepts(true);
+
+const ipv4 = isIPv4('127.0.0.1');
+const ipv6 = isIPv6('::1');
+const ip = isIP('192.168.1.1');
+
+console.log({ ipv4, ipv6, ip });
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-14.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-14.js
new file mode 100644
index 00000000..9a50d5c1
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-14.js
@@ -0,0 +1,22 @@
+const net = require("node:net");
+
+class ServerManager {
+  constructor() {
+    this.server = net.createServer();
+    net._setSimultaneousAccepts(true);
+  }
+
+  start(port) {
+    this.server.listen(port);
+  }
+
+  getAddress() {
+    return this.server.address();
+  }
+
+  stop() {
+    this.server.close();
+  }
+}
+
+module.exports = ServerManager;
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-15.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-15.js
new file mode 100644
index 00000000..31ba3103
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-15.js
@@ -0,0 +1,16 @@
+const net = require("node:net");
+
+const server = net.createServer();
+
+server.on('error', (err) => {
+  console.error(err);
+});
+
+net._setSimultaneousAccepts(false);
+
+server.maxConnections = 10;
+server.listen(8080, '0.0.0.0');
+
+const socket = new net.Socket();
+socket.connect(8080, 'localhost');
+socket.setTimeout(3000);
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-2.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-2.js
new file mode 100644
index 00000000..4868322d
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-2.js
@@ -0,0 +1,8 @@
+const net = require("node:net");
+
+function createServer() {
+  net._setSimultaneousAccepts(true);
+  return net.createServer((socket) => {
+    // handle connection
+  });
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-3.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-3.js
new file mode 100644
index 00000000..78b47dd1
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-3.js
@@ -0,0 +1,6 @@
+const net = require("node:net");
+
+net._setSimultaneousAccepts(false);
+module.exports = {
+  createServer: () => net.createServer()
+};
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-4.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-4.js
new file mode 100644
index 00000000..d4154e6c
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-4.js
@@ -0,0 +1,7 @@
+const net = require("node:net");
+
+function initializeApp() {
+  net._setSimultaneousAccepts(true);
+  const server = net.createServer();
+  server.listen(3000);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-5.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-5.js
new file mode 100644
index 00000000..cf037959
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-5.js
@@ -0,0 +1,4 @@
+import net from "node:net";
+
+net._setSimultaneousAccepts(false);
+const server = net.createServer();
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-6.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-6.js
new file mode 100644
index 00000000..24505c41
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-6.js
@@ -0,0 +1,11 @@
+const net = require("node:net");
+
+const config = {
+  simultaneousAccepts: false,
+  port: 8080
+};
+
+function setupServer(config) {
+  net._setSimultaneousAccepts(config.simultaneousAccepts);
+  return net.createServer().listen(config.port);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-7.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-7.js
new file mode 100644
index 00000000..5237bedc
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-7.js
@@ -0,0 +1,8 @@
+const net = require("node:net");
+
+let simultaneousAccepts = false;
+
+function setupServer(config) {
+  net._setSimultaneousAccepts(simultaneousAccepts);
+  return net.createServer().listen(8080);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-8.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-8.js
new file mode 100644
index 00000000..e14c6086
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-8.js
@@ -0,0 +1,8 @@
+const net = require("node:net");
+
+const simultaneousAccepts = false;
+
+function setupServer(config) {
+  net._setSimultaneousAccepts(simultaneousAccepts);
+  return net.createServer().listen(simultaneousAccepts);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/tests/input/file-9.js b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-9.js
new file mode 100644
index 00000000..c10d4c99
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/tests/input/file-9.js
@@ -0,0 +1,7 @@
+const net = require("node:net");
+const simultaneousAccepts = require("some-module");
+
+function setupServer(config) {
+  net._setSimultaneousAccepts(simultaneousAccepts);
+  return net.createServer().listen(8080);
+}
diff --git a/recipes/net-setSimultaneousAccepts-migration/workflow.yaml b/recipes/net-setSimultaneousAccepts-migration/workflow.yaml
new file mode 100644
index 00000000..e41bcbe7
--- /dev/null
+++ b/recipes/net-setSimultaneousAccepts-migration/workflow.yaml
@@ -0,0 +1,25 @@
+# yaml-language-server: $schema=https://raw.githubusercontent.com/codemod-com/codemod/refs/heads/main/schemas/workflow.json
+
+version: "1"
+
+nodes:
+  - id: apply-transforms
+    name: Apply AST Transformations
+    type: automatic
+    steps:
+      - name: Handle DEDEP0121 Remove net._setSimultaneousAccepts().
+        js-ast-grep:
+          js_file: src/workflow.ts
+          base_path: .
+          include:
+            - "**/*.js"
+            - "**/*.jsx"
+            - "**/*.mjs"
+            - "**/*.cjs"
+            - "**/*.cts"
+            - "**/*.mts"
+            - "**/*.ts"
+            - "**/*.tsx"
+          exclude:
+            - "**/node_modules/**"
+          language: typescript