diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/kotlin/org/jetbrains/kotlin/gradle/CommonizerIT.kt b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/kotlin/org/jetbrains/kotlin/gradle/CommonizerIT.kt
index 000f55c937d..c93f4218266 100644
--- a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/kotlin/org/jetbrains/kotlin/gradle/CommonizerIT.kt
+++ b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/kotlin/org/jetbrains/kotlin/gradle/CommonizerIT.kt
@@ -566,6 +566,23 @@ class CommonizerIT : BaseGradleIT() {
         }
     }
 
+    @Test
+    fun `test KT-48138 commonizing c-interops when nativeTest and nativeMain have different targets`() {
+        with(Project("commonize-kt-48138-nativeMain-nativeTest-different-targets")) {
+            reportSourceSetCommonizerDependencies(this) {
+                val nativeMain = getCommonizerDependencies("nativeMain")
+                nativeMain.onlyCInterops().assertDependencyFilesMatches(".*cinterop-dummy")
+                nativeMain.onlyNativeDistribution().assertNotEmpty()
+                nativeMain.assertTargetOnAllDependencies(CommonizerTarget(LINUX_X64, LINUX_ARM64, LINUX_ARM32_HFP))
+
+                val nativeTest = getCommonizerDependencies("nativeTest")
+                nativeTest.onlyNativeDistribution().assertNotEmpty()
+                nativeTest.onlyCInterops().assertDependencyFilesMatches(".*cinterop-dummy")
+                nativeTest.assertTargetOnAllDependencies(CommonizerTarget(LINUX_X64, LINUX_ARM64))
+            }
+        }
+    }
+
     private fun preparedProject(name: String): Project {
         return Project(name).apply {
             setupWorkingDir()
diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/build.gradle.kts b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/build.gradle.kts
new file mode 100644
index 00000000000..1f63b36a24e
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/build.gradle.kts
@@ -0,0 +1,53 @@
+import org.jetbrains.kotlin.gradle.plugin.KotlinSourceSet
+import org.jetbrains.kotlin.gradle.plugin.mpp.KotlinNativeTarget
+
+operator fun KotlinSourceSet.invoke(builder: SourceSetHierarchyBuilder.() -> Unit): KotlinSourceSet {
+    SourceSetHierarchyBuilder(this).builder()
+    return this
+}
+
+class SourceSetHierarchyBuilder(private val node: KotlinSourceSet) {
+    operator fun KotlinSourceSet.unaryMinus() = this.dependsOn(node)
+}
+
+plugins {
+    kotlin("multiplatform")
+}
+
+repositories {
+    mavenLocal()
+}
+
+kotlin {
+    linuxX64()
+    linuxArm64()
+    linuxArm32Hfp()
+
+    val commonMain by sourceSets.getting
+    val nativeMain by sourceSets.creating
+    val linuxX64Main by sourceSets.getting
+    val linuxArm64Main by sourceSets.getting
+    val linuxArm32HfpMain by sourceSets.getting
+
+    nativeMain.dependsOn(commonMain)
+    linuxX64Main.dependsOn(nativeMain)
+    linuxArm64Main.dependsOn(nativeMain)
+    linuxArm32HfpMain.dependsOn(nativeMain)
+
+    val commonTest by sourceSets.getting
+    val nativeTest by sourceSets.creating
+    val linuxX64Test by sourceSets.getting
+    val linuxArm64Test by sourceSets.getting
+
+    nativeTest.dependsOn(commonTest)
+    linuxX64Test.dependsOn(nativeTest)
+    linuxArm64Test.dependsOn(nativeTest)
+    /* NOTE: linuxArm32HfpTest does not depend on nativeTest */
+
+    targets.withType<KotlinNativeTarget>().forEach { target ->
+        target.compilations.getByName("main").cinterops.create("dummy") {
+            headers("libs/dummy.h")
+        }
+    }
+}
+
diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/gradle.properties b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/gradle.properties
new file mode 100644
index 00000000000..bd508beeabe
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/gradle.properties
@@ -0,0 +1,5 @@
+kotlin.mpp.enableGranularSourceSetsMetadata=true
+kotlin.native.enableDependencyPropagation=false
+kotlin.mpp.enableCInteropCommonization=true
+kotlin.mpp.enableCompatibilityMetadataVariant=false
+kotlin.mpp.enableIntransitiveMetadataConfiguration=true
diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/libs/dummy.h b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/libs/dummy.h
new file mode 100644
index 00000000000..446d16af68a
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/libs/dummy.h
@@ -0,0 +1 @@
+void dummyFunction();
diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/settings.gradle.kts b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/settings.gradle.kts
new file mode 100644
index 00000000000..ecdece6ecfe
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/settings.gradle.kts
@@ -0,0 +1,10 @@
+pluginManagement {
+    repositories {
+        mavenLocal()
+        gradlePluginPortal()
+    }
+    val kotlin_version: String by settings
+    plugins {
+        kotlin("multiplatform").version(kotlin_version)
+    }
+}
diff --git a/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/src/nativeInterop/cinterop/dummy.def b/libraries/tools/kotlin-gradle-plugin-integration-tests/src/test/resources/testProject/commonize-kt-48138-nativeMain-nativeTest-different-targets/src/nativeInterop/cinterop/dummy.def
new file mode 100644
index 00000000000..e69de29bb2d