diff --git a/src/tests/issues.targets b/src/tests/issues.targets
index 4d7330781889c..21b9760055443 100644
--- a/src/tests/issues.targets
+++ b/src/tests/issues.targets
@@ -11,6 +11,9 @@
         <ExcludeList Include="$(XunitTestBinBase)/baseservices/finalization/CriticalFinalizer/*">
             <Issue>https://github.com/dotnet/runtime/issues/76041</Issue>
         </ExcludeList>
+        <ExcludeList Include = "$(XunitTestBinBase)/JIT/opt/ValueNumbering/ExposedLocalsNumbering/**">
+            <Issue>https://github.com/dotnet/runtime/issues/105187</Issue>
+        </ExcludeList>
         <ExcludeList Include = "$(XunitTestBinBase)/JIT/opt/SSA/MemorySsa/**">
             <Issue>https://github.com/dotnet/runtime/issues/86112</Issue>
         </ExcludeList>