diff --git a/llvm-runtimes/offload/Manifest b/llvm-runtimes/offload/Manifest
index 541dc7ab218fc..f5143bdcff7c7 100644
--- a/llvm-runtimes/offload/Manifest
+++ b/llvm-runtimes/offload/Manifest
@@ -7,5 +7,6 @@ DIST llvm-project-21.1.8.src.tar.xz 158958576 BLAKE2B 0d3d4ee920f8e5db50e9815261
 DIST llvm-project-21.1.8.src.tar.xz.sig 119 BLAKE2B cffc1825f5778a3e3c128ec3e856ff6ee50687319d621cdf42e895abf67e05cc51cb7493308e2b506ab60dbdbaca7aa75eb9f78d91d42c81f9682a36f4042e9d SHA512 10f58eff58ed6e701d0f123b15e68c82ab8cbdf99b1c86c0d83e3b8553e90ea51055e30327e8e442ded57c8f503e2a2de9ee075e9c28b5ba815a0f8922f8671c
 DIST llvm-project-22.1.0.src.tar.xz 167040408 BLAKE2B c5e9971dd17f4b0508b85c9f247bebfcf9a9b4e282f65b09105549e7aef529ed25104458b83f5d7b152c4308df8ea2f8fdb7f479f4928d9b4360a3c326255647 SHA512 588753a26742cfc76ca179398eaac6a31e68b1fa5bfaf7300ce710a89bba1dc9bfe41229bb9277663a3cde4468e74922153e5d1529eb7c6fe4de5ba3cb62ba45
 DIST llvm-project-22.1.0.src.tar.xz.sig 119 BLAKE2B d3190d9dbacedf9de0c6b3d5c7711ae3c57dd4dc8cd136bc27fe4901253ffbd6d21060c046d7bf69d3a9489b5704ab5337e6d26da8236966c609b2d0eb54db97 SHA512 6145bf769640a9c6546cb63fa82450b2985ab74b2180a735f709ed909998cfbc6781116354b8b819cefa0e87cd11d470ecc64cd758b4a703aa10ee7880315f42
+DIST llvm-project-704c87bb948aff1bec718d56ad52b9b5d9c49cfb.tar.gz 264313048 BLAKE2B 68a42c37c44be743f1b584e97fbc9633cb2f679d8b2a733c31eb1f6805591a3b817e5c41dcc2d5a7bcf399e822fab3b020f8f2126918ef2e96f7a231b2b2a08f SHA512 dbcbc3b988c60e9a9cd3a03c339d53722f3a854ff05c53f88a9dad2c52db16453a34bd481ce90d063eae93428e438cf397bc5c60194e14ca9c65b0459c2a91d7
 DIST llvm-project-ab25249e63aba72be5365e5dc08c8d3c34d23276.tar.gz 262159561 BLAKE2B 2ba10498cb3003b17680e4eb9cfdd1e50a359f64d2a3319e5060d2efde2c4d62bfb406d72eb66a358de1a5587cd5dcd360211c8a06b6b5a891379f4a75ff7114 SHA512 fa269505d6ddb2e8f78a761e299bd8432b9340055833c7d50d5285febf785c03a144e35e3911f00a592e05bbefb9316cdc8d6e06b01e79c6d1542a8081b9b294
 DIST llvm-project-d908184487b9d99b249d4238453e91203492888a.tar.gz 263757577 BLAKE2B 594855e915286c5b356c80abab06639e8e032559b011d0eb634ea873f552e0cb0b922709b6efdadd40adac053f0aa2e52bd82352c49f56af6f7d1c7727cdf5f7 SHA512 5849d385010d1deefde647ada47687c5479fa2b052990e9aec7c051d066fa8842b4fd431a151e62b335d0b91f72a6869bd7181c8bee500e76d575e414e7d4605
diff --git a/llvm-runtimes/offload/offload-23.0.0_pre20260307.ebuild b/llvm-runtimes/offload/offload-23.0.0_pre20260307.ebuild
new file mode 100644
index 0000000000000..d11bef5050982
--- /dev/null
+++ b/llvm-runtimes/offload/offload-23.0.0_pre20260307.ebuild
@@ -0,0 +1,140 @@
+# Copyright 1999-2026 Gentoo Authors
+# Distributed under the terms of the GNU General Public License v2
+
+EAPI=8
+
+PYTHON_COMPAT=( python3_{11..14} )
+inherit cmake crossdev flag-o-matic llvm.org python-any-r1
+inherit toolchain-funcs
+
+DESCRIPTION="OpenMP offloading support"
+HOMEPAGE="https://openmp.llvm.org"
+
+LICENSE="Apache-2.0-with-LLVM-exceptions || ( UoI-NCSA MIT )"
+SLOT="0/${LLVM_SOABI}"
+IUSE="+clang +debug ompt test llvm_targets_AMDGPU llvm_targets_NVPTX"
+REQUIRED_USE="
+	llvm_targets_AMDGPU? ( clang )
+	llvm_targets_NVPTX? ( clang )
+"
+RESTRICT="!test? ( test )"
+
+RDEPEND="
+	dev-libs/libffi:=
+	~llvm-core/llvm-${PV}
+	~llvm-runtimes/openmp-${PV}[ompt?]
+	llvm_targets_AMDGPU? ( dev-libs/rocr-runtime:= )
+"
+DEPEND="
+	${RDEPEND}
+"
+# tests:
+# - dev-python/lit provides the test runner
+# - llvm-core/llvm provide test utils (e.g. FileCheck)
+# - llvm-core/clang provides the compiler to run tests
+BDEPEND="
+	dev-lang/perl
+	virtual/pkgconfig
+	clang? ( llvm-core/clang )
+	llvm_targets_AMDGPU? ( llvm-core/clang[llvm_targets_AMDGPU] )
+	llvm_targets_NVPTX? ( llvm-core/clang[llvm_targets_NVPTX] )
+	test? (
+		$(python_gen_any_dep '
+			dev-python/lit[${PYTHON_USEDEP}]
+		')
+		llvm-core/clang:${LLVM_MAJOR}
+		llvm-core/llvm:${LLVM_MAJOR}
+	)
+"
+
+LLVM_COMPONENTS=( runtimes offload cmake libc llvm/{cmake,utils/llvm-lit} )
+LLVM_TEST_COMPONENTS=( openmp/cmake )
+llvm.org_set_globals
+
+pkg_pretend() {
+	if [[ ${LLVM_ALLOW_GPU_TESTING} ]]; then
+		ewarn "LLVM_ALLOW_GPU_TESTING set.  This package will run tests against your"
+		ewarn "GPU if it is supported.  Note that these tests may be flaky, fail or"
+		ewarn "hang, or even cause your GPU to crash (requiring a reboot)."
+	fi
+}
+
+python_check_deps() {
+	python_has_version "dev-python/lit[${PYTHON_USEDEP}]"
+}
+
+pkg_setup() {
+	if use test; then
+		python-any-r1_pkg_setup
+	fi
+}
+
+src_configure() {
+	if use clang && ! is_crosspkg; then
+		# Only do this conditionally to allow overriding with
+		# e.g. CC=clang-13 in case of breakage
+		if ! tc-is-clang ; then
+			local -x CC=${CHOST}-clang
+			local -x CXX=${CHOST}-clang++
+		fi
+
+		strip-unsupported-flags
+	fi
+
+	# LLVM_ENABLE_ASSERTIONS=NO does not guarantee this for us, #614844
+	use debug || local -x CPPFLAGS="${CPPFLAGS} -DNDEBUG"
+
+	local libdir="$(get_libdir)"
+	local ffi_cflags=$($(tc-getPKG_CONFIG) --cflags-only-I libffi)
+	local ffi_ldflags=$($(tc-getPKG_CONFIG) --libs-only-L libffi)
+	local plugins="host"
+
+	if has "${CHOST%%-*}" aarch64 powerpc64le x86_64; then
+		if use llvm_targets_AMDGPU; then
+			plugins+=";amdgpu"
+		fi
+		if use llvm_targets_NVPTX; then
+			plugins+=";cuda"
+		fi
+	fi
+
+	local mycmakeargs=(
+		-DLLVM_ENABLE_RUNTIMES=offload
+		-DOPENMP_STANDALONE_BUILD=ON
+		-DOFFLOAD_LIBDIR_SUFFIX="${libdir#lib}"
+		-DLLVM_ROOT="${ESYSROOT}/usr/lib/llvm/${LLVM_MAJOR}"
+
+		-DOFFLOAD_INCLUDE_TESTS=$(usex test)
+		-DLIBOMPTARGET_PLUGINS_TO_BUILD="${plugins}"
+		-DLIBOMPTARGET_OMPT_SUPPORT="$(usex ompt)"
+
+		# this breaks building static target libs
+		-DBUILD_SHARED_LIBS=OFF
+	)
+
+	[[ ! ${LLVM_ALLOW_GPU_TESTING} ]] && mycmakeargs+=(
+		# prevent trying to access the GPU
+		-DLIBOMPTARGET_AMDGPU_ARCH=LIBOMPTARGET_AMDGPU_ARCH-NOTFOUND
+		-DLIBOMPTARGET_NVPTX_ARCH=LIBOMPTARGET_NVPTX_ARCH-NOTFOUND
+		-DLIBOMPTARGET_OFFLOAD_ARCH=LIBOMPTARGET_OFFLOAD_ARCH-NOTFOUND
+	)
+	use test && mycmakeargs+=(
+		# this project does not use standard LLVM cmake macros
+		-DOPENMP_LLVM_LIT_EXECUTABLE="${EPREFIX}/usr/bin/lit"
+		-DOPENMP_LIT_ARGS="$(get_lit_flags)"
+
+		-DOPENMP_TEST_C_COMPILER="$(type -P "${CHOST}-clang-${LLVM_MAJOR}")"
+		-DOPENMP_TEST_CXX_COMPILER="$(type -P "${CHOST}-clang++-${LLVM_MAJOR}")"
+		# requires flang
+		-DOPENMP_TEST_Fortran_COMPILER=
+	)
+
+	cmake_src_configure
+}
+
+src_test() {
+	# respect TMPDIR!
+	local -x LIT_PRESERVES_TMP=1
+
+	cmake_build check-offload check-offload-unit
+}