diff --git a/virtual/acl/acl-2.4.0.ebuild b/virtual/acl/acl-2.4.0.ebuild
new file mode 100644
index 0000000000000..bce5bd23cc35d
--- /dev/null
+++ b/virtual/acl/acl-2.4.0.ebuild
@@ -0,0 +1,14 @@
+# Copyright 1999-2026 Gentoo Authors
+# Distributed under the terms of the GNU General Public License v2
+
+EAPI=8
+
+inherit multilib-build
+
+DESCRIPTION="Virtual for acl support (sys/acl.h)"
+
+SLOT="0"
+KEYWORDS="~alpha ~amd64 ~arm ~arm64 ~hppa ~loong ~m68k ~mips ~ppc ~ppc64 ~riscv ~s390 ~sparc ~x86"
+IUSE="static-libs"
+
+RDEPEND="kernel_linux? ( >=sys-apps/acl-2.4.0[static-libs?,${MULTILIB_USEDEP}] )"