diff --git a/TUnit.Core.SourceGenerator/Generators/AotConverterGenerator.cs b/TUnit.Core.SourceGenerator/Generators/AotConverterGenerator.cs
index fd5ba16d40..bf68f4ce20 100644
--- a/TUnit.Core.SourceGenerator/Generators/AotConverterGenerator.cs
+++ b/TUnit.Core.SourceGenerator/Generators/AotConverterGenerator.cs
@@ -73,6 +73,22 @@ public void Initialize(IncrementalGeneratorInitializationContext context)
             return null;
         }
 
+        // Skip conversion operators where the containing type is not publicly accessible
+        // The generated code won't be able to reference private/internal types
+        if (containingType.DeclaredAccessibility != Accessibility.Public)
+        {
+            return null;
+        }
+        
+        // Also skip if the target type of the conversion is not publicly accessible
+        // (unless it's a built-in type)
+        if (targetType is INamedTypeSymbol namedTargetType && 
+            namedTargetType.SpecialType == SpecialType.None &&
+            namedTargetType.DeclaredAccessibility != Accessibility.Public)
+        {
+            return null;
+        }
+
         return new ConversionInfo
         {
             ContainingType = containingType,
diff --git a/TUnit.TestProject/Bugs/Issue2993/CompilationFailureTests.cs b/TUnit.TestProject/Bugs/Issue2993/CompilationFailureTests.cs
new file mode 100644
index 0000000000..c444ea6fe5
--- /dev/null
+++ b/TUnit.TestProject/Bugs/Issue2993/CompilationFailureTests.cs
@@ -0,0 +1,29 @@
+namespace TUnit.TestProject.Bugs.Issue2993;
+
+internal class CompilationFailureTests
+{
+    private record TestItem(int? Value)
+    {
+        public static implicit operator TestItem(int? value) => new(value);
+    }
+
+    [Test]
+    public async Task AssertEmptyIsEmpty()
+    {
+        var items = Enumerable.Empty<TestItem>();
+        await Assert.That(items).IsEmpty();
+    }
+    
+    // Also test with non-nullable int to verify both work
+    private record TestItem2(int Value)
+    {
+        public static implicit operator TestItem2(int value) => new(value);
+    }
+    
+    [Test]
+    public async Task AssertEmptyIsEmpty_NonNullable()
+    {
+        var items = Enumerable.Empty<TestItem2>();
+        await Assert.That(items).IsEmpty();
+    }
+}
\ No newline at end of file
diff --git a/TUnit.TestProject/Bugs/Issue2993/ImplicitConversionTests.cs b/TUnit.TestProject/Bugs/Issue2993/ImplicitConversionTests.cs
new file mode 100644
index 0000000000..2d738e366d
--- /dev/null
+++ b/TUnit.TestProject/Bugs/Issue2993/ImplicitConversionTests.cs
@@ -0,0 +1,79 @@
+namespace TUnit.TestProject.Bugs.Issue2993;
+
+/// <summary>
+/// Tests for issue #2993: Private types with implicit int? operator cause compilation failure
+/// https://github.com/thomhurst/TUnit/issues/2993
+/// </summary>
+internal class ImplicitConversionTests
+{
+    // Test with nullable value type
+    private record NullableIntRecord(int? Value)
+    {
+        public static implicit operator NullableIntRecord(int? value) => new(value);
+        public static implicit operator int?(NullableIntRecord record) => record?.Value;
+    }
+
+    [Test]
+    public async Task PrivateType_WithNullableIntImplicitOperator_ShouldCompile()
+    {
+        var items = Enumerable.Empty<NullableIntRecord>();
+        await Assert.That(items).IsEmpty();
+    }
+
+    [Test]
+    public async Task PrivateType_WithNullableIntImplicitOperator_NonEmptyCollection()
+    {
+        NullableIntRecord item1 = 42;
+        NullableIntRecord item2 = null;
+        var items = new[] { item1, item2 };
+        
+        await Assert.That(items).IsNotEmpty();
+        await Assert.That(items).HasCount(2);
+    }
+    
+    // Test with non-nullable value type
+    private record IntRecord(int Value)
+    {
+        public static implicit operator IntRecord(int value) => new(value);
+        public static implicit operator int(IntRecord record) => record.Value;
+    }
+
+    [Test]
+    public async Task PrivateType_WithIntImplicitOperator_ShouldCompile()
+    {
+        var items = Enumerable.Empty<IntRecord>();
+        await Assert.That(items).IsEmpty();
+    }
+    
+    // Test with nullable reference type
+    private record StringRecord(string? Value)
+    {
+        public static implicit operator StringRecord(string? value) => new(value);
+        public static implicit operator string?(StringRecord record) => record?.Value;
+    }
+    
+    [Test]
+    public async Task PrivateType_WithNullableStringImplicitOperator_ShouldCompile()
+    {
+        var items = Enumerable.Empty<StringRecord>();
+        await Assert.That(items).IsEmpty();
+    }
+    
+    // Test with nested private type
+    private class OuterClass
+    {
+        internal record InnerRecord(double? Value)
+        {
+            public static implicit operator InnerRecord(double? value) => new(value);
+        }
+        
+        public static IEnumerable<InnerRecord> GetEmptyCollection() => Enumerable.Empty<InnerRecord>();
+    }
+    
+    [Test]
+    public async Task NestedPrivateType_WithImplicitOperator_ShouldCompile()
+    {
+        var items = OuterClass.GetEmptyCollection();
+        await Assert.That(items).IsEmpty();
+    }
+}
\ No newline at end of file