diff --git a/e2e/vite/src/vite.test.ts b/e2e/vite/src/vite.test.ts
index cb8e31f36874e..e940d9117dc3c 100644
--- a/e2e/vite/src/vite.test.ts
+++ b/e2e/vite/src/vite.test.ts
@@ -158,7 +158,7 @@ describe('@nx/vite/plugin', () => {
         `generate @nx/react:library libs/${mylib} --bundler=none --unitTestRunner=vitest`
       );
       updateFile(`libs/${mylib}/src/styles.css`, `.foo {}`);
-      updateFile(`libs/${mylib}/src/foo.mts`, `export const foo = 'foo';`);
+      updateFile(`libs/${mylib}/src/foo.mjs`, `export const foo = 'foo';`);
       updateFile(
         `libs/${mylib}/src/foo.spec.ts`,
         `
diff --git a/packages/vite/plugins/nx-tsconfig-paths.plugin.ts b/packages/vite/plugins/nx-tsconfig-paths.plugin.ts
index cf8d9b3f0c707..18b2098062934 100644
--- a/packages/vite/plugins/nx-tsconfig-paths.plugin.ts
+++ b/packages/vite/plugins/nx-tsconfig-paths.plugin.ts
@@ -5,7 +5,7 @@ import {
   workspaceRoot,
 } from '@nx/devkit';
 import { copyFileSync, existsSync } from 'node:fs';
-import { join, parse, relative, resolve } from 'node:path';
+import { join, relative, resolve } from 'node:path';
 import {
   loadConfig,
   createMatchPath,
@@ -18,6 +18,7 @@ import {
 } from '@nx/js/src/utils/buildable-libs-utils';
 import { Plugin } from 'vite';
 import { nxViteBuildCoordinationPlugin } from './nx-vite-build-coordination.plugin';
+import { findFile } from '../src/utils/nx-tsconfig-paths-find-file';
 import { isUsingTsSolutionSetup } from '@nx/js/src/utils/typescript/ts-solution-setup';
 
 export interface nxViteTsPathsOptions {
@@ -243,33 +244,12 @@ There should at least be a tsconfig.base.json or tsconfig.json in the root of th
         );
 
         resolvedFile = findFile(
-          importPath.replace(normalizedImport, joinedPath)
+          importPath.replace(normalizedImport, joinedPath),
+          options.extensions
         );
       }
     }
 
     return resolvedFile;
   }
-
-  function findFile(path: string): string {
-    for (const ext of options.extensions) {
-      // Support file with "." in the name.
-      let resolvedPath = resolve(path + ext);
-      if (existsSync(resolvedPath)) {
-        return resolvedPath;
-      }
-
-      // Support file extensions such as .css and .js in the import path.
-      const { dir, name } = parse(path);
-      resolvedPath = resolve(dir, name + ext);
-      if (existsSync(resolvedPath)) {
-        return resolvedPath;
-      }
-
-      const resolvedIndexPath = resolve(path, `index${ext}`);
-      if (existsSync(resolvedIndexPath)) {
-        return resolvedIndexPath;
-      }
-    }
-  }
 }
diff --git a/packages/vite/src/utils/nx-tsconfig-paths-find-file.spec.ts b/packages/vite/src/utils/nx-tsconfig-paths-find-file.spec.ts
new file mode 100644
index 0000000000000..4886e8bc53e45
--- /dev/null
+++ b/packages/vite/src/utils/nx-tsconfig-paths-find-file.spec.ts
@@ -0,0 +1,123 @@
+import { findFile as findFileMain } from './nx-tsconfig-paths-find-file';
+
+describe('@nx/vite nx-tsconfig-paths-find-file', () => {
+  const extensions = ['.ts', '.js', '.mts'];
+  const fs = new Set<string>();
+  const existsSyncImpl = (path: string) => fs.has(path);
+  const findFile = (path: string, exts: string[] = extensions): string =>
+    findFileMain(path, exts, existsSyncImpl);
+
+  beforeAll(() => {
+    [
+      '/dir1/file.ts',
+      '/dir1/file.suffix.ts',
+      '/dir2/inner/index.ts',
+      '/dir2/inner/index.js',
+      '/dir3/file.js',
+      '/dir4/file.css',
+      '/dir5/file.suffix.ts.js',
+      '/dir6/inner.suffix/index.ts',
+      '/file1.mts',
+    ].forEach((item) => fs.add(item));
+  });
+
+  afterAll(() => {
+    fs.clear();
+  });
+
+  const cases: Array<{
+    title: string;
+    path: string;
+    expected: string | undefined;
+    extensions?: string[];
+  }> = [
+    {
+      title: 'Should return undefined for missing file',
+      path: '/dir10/file',
+      expected: undefined,
+    },
+    {
+      title: 'Should return undefined for missing index file',
+      path: '/dir10/inner',
+      expected: undefined,
+    },
+    {
+      title: 'Should return existing file path with extension',
+      path: '/dir1/file',
+      expected: '/dir1/file.ts',
+    },
+    {
+      title:
+        'Should return correct file in case with same filename but one with suffix',
+      path: '/dir1/file.suffix',
+      expected: '/dir1/file.suffix.ts',
+    },
+    {
+      title: 'Should return existing file with dir request',
+      path: '/dir2/inner',
+      expected: '/dir2/inner/index.ts',
+    },
+    {
+      title: 'Should return existing file with index request',
+      path: '/dir2/inner/index',
+      expected: '/dir2/inner/index.ts',
+    },
+    {
+      title: 'Should return existing file with js extension',
+      path: '/dir3/file',
+      expected: '/dir3/file.js',
+    },
+    {
+      title: 'Should return undefined for non presented extension',
+      path: '/dir4/file',
+      expected: undefined,
+    },
+    {
+      title: 'Should return undefined for unknown file',
+      path: '/dir5/file.suffix',
+      expected: undefined,
+    },
+    {
+      title: 'Should return js file with strange suffix filename',
+      path: '/dir5/file.suffix.ts',
+      expected: '/dir5/file.suffix.ts.js',
+    },
+    {
+      title: 'Should return index file for dir with suffixed name',
+      path: '/dir6/inner.suffix',
+      expected: '/dir6/inner.suffix/index.ts',
+    },
+    {
+      title: 'Should return file for import with extension',
+      path: '/dir1/file.ts',
+      expected: '/dir1/file.ts',
+    },
+    {
+      title: 'Should return file with .js ext instead of .ts',
+      path: '/dir2/inner/index.js',
+      expected: '/dir2/inner/index.js',
+    },
+    {
+      title: 'Should return css file that imported with query',
+      path: '/dir4/file.css?inline',
+      expected: '/dir4/file.css',
+      extensions: ['.js', '.css'],
+    },
+    {
+      title: 'Should return file with .mts',
+      path: '/file1.mts',
+      expected: '/file1.mts',
+    },
+    {
+      title: 'Should return file',
+      path: '/file1',
+      expected: '/file1.mts',
+    },
+  ];
+
+  cases.forEach(({ title, path, expected, extensions }) => {
+    it(title, () => {
+      expect(findFile(path, extensions)).toEqual(expected);
+    });
+  });
+});
diff --git a/packages/vite/src/utils/nx-tsconfig-paths-find-file.ts b/packages/vite/src/utils/nx-tsconfig-paths-find-file.ts
new file mode 100644
index 0000000000000..06a9fcb53b0bb
--- /dev/null
+++ b/packages/vite/src/utils/nx-tsconfig-paths-find-file.ts
@@ -0,0 +1,27 @@
+import { existsSync } from 'node:fs';
+import { resolve, basename, dirname } from 'node:path';
+
+export function findFile(
+  path: string,
+  extensions: string[],
+  existsSyncImpl: typeof existsSync = existsSync
+): string {
+  const queryLessPath = path.replace(/\?\S*$/, '');
+
+  for (const ext of extensions) {
+    const dir = dirname(path);
+    // Support file extensions such as .css and .js in the import path.
+    // While still allowing for '.suffix'
+    const name = basename(queryLessPath, ext);
+
+    const resolvedPath = resolve(dir, name + ext);
+    if (existsSyncImpl(resolvedPath)) {
+      return resolvedPath;
+    }
+
+    const resolvedIndexPath = resolve(path, `index${ext}`);
+    if (existsSyncImpl(resolvedIndexPath)) {
+      return resolvedIndexPath;
+    }
+  }
+}