diff --git a/packages/vite/src/node/ssr/ssrModuleLoader.ts b/packages/vite/src/node/ssr/ssrModuleLoader.ts
index 2b09bc050603ff..4cb226de83944e 100644
--- a/packages/vite/src/node/ssr/ssrModuleLoader.ts
+++ b/packages/vite/src/node/ssr/ssrModuleLoader.ts
@@ -10,7 +10,6 @@ import {
 import { transformRequest } from '../server/transformRequest'
 import type { InternalResolveOptionsWithOverrideConditions } from '../plugins/resolve'
 import { tryNodeResolve } from '../plugins/resolve'
-import { genSourceMapUrl } from '../server/sourcemap'
 import {
   ssrDynamicImportKey,
   ssrExportAllKey,
@@ -26,16 +25,6 @@ interface SSRContext {
 
 type SSRModule = Record<string, any>
 
-// eslint-disable-next-line @typescript-eslint/no-empty-function
-const AsyncFunction = async function () {}.constructor as typeof Function
-let fnDeclarationLineCount = 0
-{
-  const body = '/*code*/'
-  const source = new AsyncFunction('a', 'b', body).toString()
-  fnDeclarationLineCount =
-    source.slice(0, source.indexOf(body)).split('\n').length - 1
-}
-
 const pendingModules = new Map<string, Promise<SSRModule>>()
 const pendingImports = new Map<string, string[]>()
 
@@ -192,17 +181,9 @@ async function instantiateModule(
     }
   }
 
-  let sourceMapSuffix = ''
-  if (result.map) {
-    const moduleSourceMap = Object.assign({}, result.map, {
-      // offset the first three lines of the module (function declaration and 'use strict')
-      mappings: ';'.repeat(fnDeclarationLineCount + 1) + result.map.mappings,
-    })
-    sourceMapSuffix =
-      '\n//# sourceMappingURL=' + genSourceMapUrl(moduleSourceMap)
-  }
-
   try {
+    // eslint-disable-next-line @typescript-eslint/no-empty-function
+    const AsyncFunction = async function () {}.constructor as typeof Function
     const initModule = new AsyncFunction(
       `global`,
       ssrModuleExportsKey,
@@ -210,9 +191,7 @@ async function instantiateModule(
       ssrImportKey,
       ssrDynamicImportKey,
       ssrExportAllKey,
-      '"use strict";\n' +
-        result.code +
-        `\n//# sourceURL=${mod.url}${sourceMapSuffix}`,
+      '"use strict";' + result.code + `\n//# sourceURL=${mod.url}`,
     )
     await initModule(
       context.global,