diff --git a/packages/path_provider/path_provider_foundation/CHANGELOG.md b/packages/path_provider/path_provider_foundation/CHANGELOG.md
index 9d505e54fb9fd..760b40f7d0657 100644
--- a/packages/path_provider/path_provider_foundation/CHANGELOG.md
+++ b/packages/path_provider/path_provider_foundation/CHANGELOG.md
@@ -1,5 +1,6 @@
-## NEXT
+## 2.4.0
 
+* Adds Swift Package Manager compatibility.
 * Updates minimum iOS version to 12.0 and minimum Flutter version to 3.16.6.
 
 ## 2.3.2
diff --git a/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation.podspec b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation.podspec
index 30a8f13b8c47d..8634ab149dc6e 100644
--- a/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation.podspec
+++ b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation.podspec
@@ -12,7 +12,7 @@ Pod::Spec.new do |s|
   s.license          = { :type => 'BSD', :file => '../LICENSE' }
   s.author           = { 'Flutter Dev Team' => 'flutter-dev@googlegroups.com' }
   s.source           = { :http => 'https://github.com/flutter/packages/tree/main/packages/path_provider/path_provider_foundation' }
-  s.source_files = 'Classes/**/*'
+  s.source_files = 'path_provider_foundation/Sources/path_provider_foundation/**/*.swift'
   s.ios.dependency 'Flutter'
   s.osx.dependency 'FlutterMacOS'
   s.ios.deployment_target = '12.0'
@@ -22,5 +22,5 @@ Pod::Spec.new do |s|
     'LD_RUNPATH_SEARCH_PATHS' => '/usr/lib/swift',
   }
   s.swift_version = '5.0'
-  s.resource_bundles = {'path_provider_foundation_privacy' => ['Resources/PrivacyInfo.xcprivacy']}
+  s.resource_bundles = {'path_provider_foundation_privacy' => ['path_provider_foundation/Sources/path_provider_foundation/Resources/PrivacyInfo.xcprivacy']}
 end
diff --git a/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Package.swift b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Package.swift
new file mode 100644
index 0000000000000..e0e82689ac8d0
--- /dev/null
+++ b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Package.swift
@@ -0,0 +1,28 @@
+// swift-tools-version: 5.9
+
+// Copyright 2013 The Flutter Authors. All rights reserved.
+// Use of this source code is governed by a BSD-style license that can be
+// found in the LICENSE file.
+
+import PackageDescription
+
+let package = Package(
+  name: "path_provider_foundation",
+  platforms: [
+    .iOS("12.0"),
+    .macOS("10.14"),
+  ],
+  products: [
+    .library(name: "path-provider-foundation", targets: ["path_provider_foundation"])
+  ],
+  dependencies: [],
+  targets: [
+    .target(
+      name: "path_provider_foundation",
+      dependencies: [],
+      resources: [
+        .process("Resources")
+      ]
+    )
+  ]
+)
diff --git a/packages/path_provider/path_provider_foundation/darwin/Classes/PathProviderPlugin.swift b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/PathProviderPlugin.swift
similarity index 100%
rename from packages/path_provider/path_provider_foundation/darwin/Classes/PathProviderPlugin.swift
rename to packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/PathProviderPlugin.swift
diff --git a/packages/path_provider/path_provider_foundation/darwin/Resources/PrivacyInfo.xcprivacy b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/Resources/PrivacyInfo.xcprivacy
similarity index 100%
rename from packages/path_provider/path_provider_foundation/darwin/Resources/PrivacyInfo.xcprivacy
rename to packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/Resources/PrivacyInfo.xcprivacy
diff --git a/packages/path_provider/path_provider_foundation/darwin/Classes/messages.g.swift b/packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/messages.g.swift
similarity index 100%
rename from packages/path_provider/path_provider_foundation/darwin/Classes/messages.g.swift
rename to packages/path_provider/path_provider_foundation/darwin/path_provider_foundation/Sources/path_provider_foundation/messages.g.swift
diff --git a/packages/path_provider/path_provider_foundation/pigeons/messages.dart b/packages/path_provider/path_provider_foundation/pigeons/messages.dart
index ae4e7c144b35a..c7d5fdb834f55 100644
--- a/packages/path_provider/path_provider_foundation/pigeons/messages.dart
+++ b/packages/path_provider/path_provider_foundation/pigeons/messages.dart
@@ -5,7 +5,8 @@ import 'package:pigeon/pigeon.dart';
 
 @ConfigurePigeon(PigeonOptions(
   input: 'pigeons/messages.dart',
-  swiftOut: 'macos/Classes/messages.g.swift',
+  swiftOut:
+      'darwin/path_provider_foundation/Sources/path_provider_foundation/messages.g.swift',
   dartOut: 'lib/messages.g.dart',
   dartTestOut: 'test/messages_test.g.dart',
   copyrightHeader: 'pigeons/copyright.txt',
diff --git a/packages/path_provider/path_provider_foundation/pubspec.yaml b/packages/path_provider/path_provider_foundation/pubspec.yaml
index 5a392b03bd93f..6410e24fb3240 100644
--- a/packages/path_provider/path_provider_foundation/pubspec.yaml
+++ b/packages/path_provider/path_provider_foundation/pubspec.yaml
@@ -2,7 +2,7 @@ name: path_provider_foundation
 description: iOS and macOS implementation of the path_provider plugin
 repository: https://github.com/flutter/packages/tree/main/packages/path_provider/path_provider_foundation
 issue_tracker: https://github.com/flutter/flutter/issues?q=is%3Aissue+is%3Aopen+label%3A%22p%3A+path_provider%22
-version: 2.3.2
+version: 2.4.0
 
 environment:
   sdk: ^3.2.3