diff --git a/src/Tasks/Microsoft.NET.Build.Tasks/CreateWindowsSdkKnownFrameworkReferences.cs b/src/Tasks/Microsoft.NET.Build.Tasks/CreateWindowsSdkKnownFrameworkReferences.cs
index 94a65656ee68..7b2e2a433f50 100644
--- a/src/Tasks/Microsoft.NET.Build.Tasks/CreateWindowsSdkKnownFrameworkReferences.cs
+++ b/src/Tasks/Microsoft.NET.Build.Tasks/CreateWindowsSdkKnownFrameworkReferences.cs
@@ -55,6 +55,9 @@ protected override void ExecuteCore()
             else
             {
                 var normalizedTargetFrameworkVersion = ProcessFrameworkReferences.NormalizeVersion(new Version(TargetFrameworkVersion));
+
+                var knownFrameworkReferencesByWindowsSdkVersion = new Dictionary<Version, List<(Version minimumNetVersion, TaskItem knownFrameworkReference)>>();
+
                 foreach (var supportedWindowsVersion in WindowsSdkSupportedTargetPlatformVersions)
                 {
                     var windowsSdkPackageVersion = supportedWindowsVersion.GetMetadata("WindowsSdkPackageVersion");
@@ -62,18 +65,38 @@ protected override void ExecuteCore()
                     if (!string.IsNullOrEmpty(windowsSdkPackageVersion))
                     {
                         var minimumNETVersion = supportedWindowsVersion.GetMetadata("MinimumNETVersion");
+                        Version normalizedMinimumVersion = new Version(0, 0, 0);
                         if (!string.IsNullOrEmpty(minimumNETVersion))
                         {
-                            var normalizedMinimumVersion = ProcessFrameworkReferences.NormalizeVersion(new Version(minimumNETVersion));
+                            normalizedMinimumVersion = ProcessFrameworkReferences.NormalizeVersion(new Version(minimumNETVersion));
                             if (normalizedMinimumVersion > normalizedTargetFrameworkVersion)
                             {
                                 continue;
                             }
                         }
 
-                        knownFrameworkReferences.Add(CreateKnownFrameworkReference(windowsSdkPackageVersion, TargetFrameworkVersion, supportedWindowsVersion.ItemSpec));
+                        if (!Version.TryParse(supportedWindowsVersion.ItemSpec, out var windowsSdkVersionParsed))
+                        {
+                            continue;
+                        }
+
+                        if (!knownFrameworkReferencesByWindowsSdkVersion.ContainsKey(windowsSdkVersionParsed))
+                        {
+                            knownFrameworkReferencesByWindowsSdkVersion[windowsSdkVersionParsed] = new();
+                        }
+
+                        knownFrameworkReferencesByWindowsSdkVersion[windowsSdkVersionParsed].Add((normalizedMinimumVersion, CreateKnownFrameworkReference(windowsSdkPackageVersion, TargetFrameworkVersion, supportedWindowsVersion.ItemSpec)));
+
                     }
                 }
+
+                foreach (var knownFrameworkReferencesForSdkVersion in knownFrameworkReferencesByWindowsSdkVersion.Values)
+                {
+                    //  If there are multiple WindowsSdkSupportedTargetPlatformVersion items for the same Windows SDK version, choose the one with the highest minimum version.
+                    //  That way it is possible to use older packages when targeting older versions of .NET, and newer packages for newer versions of .NET
+                    var highestMinimumVersion = knownFrameworkReferencesForSdkVersion.Max(t => t.minimumNetVersion);
+                    knownFrameworkReferences.AddRange(knownFrameworkReferencesForSdkVersion.Where(t => t.minimumNetVersion == highestMinimumVersion).Select(t => t.knownFrameworkReference));
+                }
             }
 
             KnownFrameworkReferences = knownFrameworkReferences.ToArray();
diff --git a/src/Tests/Microsoft.NET.Build.Tests/GivenThatWeWantToBuildAWindowsDesktopProject.cs b/src/Tests/Microsoft.NET.Build.Tests/GivenThatWeWantToBuildAWindowsDesktopProject.cs
index 267654705889..b6a6ec6e22a4 100644
--- a/src/Tests/Microsoft.NET.Build.Tests/GivenThatWeWantToBuildAWindowsDesktopProject.cs
+++ b/src/Tests/Microsoft.NET.Build.Tests/GivenThatWeWantToBuildAWindowsDesktopProject.cs
@@ -403,6 +403,55 @@ public void ItUsesCorrectWindowsSdkPackVersion(string targetFramework, bool? use
 
             var testAsset = _testAssetsManager.CreateTestProject(testProject, identifier: targetFramework + useWindowsSDKPreview + windowsSdkPackageVersion);
 
+            string referencedWindowsSdkVersion =  GetReferencedWindowsSdkVersion(testAsset);
+
+            //  The patch version of the Windows SDK Ref pack will change over time, so we use a '*' in the expected version to indicate that and replace it with
+            //  the 4th part of the version number of the resolved package.
+            if (expectedWindowsSdkPackageVersion.Contains('*'))
+            {
+                expectedWindowsSdkPackageVersion = expectedWindowsSdkPackageVersion.Replace("*", new Version(referencedWindowsSdkVersion).Revision.ToString());
+            }
+
+            referencedWindowsSdkVersion.Should().Be(expectedWindowsSdkPackageVersion);
+        }
+
+        [WindowsOnlyTheory]
+        [InlineData("net5.0-windows10.0.22000.0", "10.0.22000.25")]
+        [InlineData("net6.0-windows10.0.22000.0", "10.0.22000.26")]
+        [InlineData("net6.0-windows10.0.19041.0", "10.0.19041.25")]
+        public void ItUsesTheHighestMatchingWindowsSdkPackageVersion(string targetFramework, string expectedWindowsSdkPackageVersion)
+        {
+            var testProject = new TestProject()
+            {
+                TargetFrameworks = targetFramework
+            };
+
+            var testAsset = _testAssetsManager.CreateTestProject(testProject, identifier: targetFramework)
+                .WithProjectChanges(project =>
+                {
+                    //  Add items for available SDK versions for test
+                    var testItems = XElement.Parse(@"
+  <ItemGroup>
+    <WindowsSdkSupportedTargetPlatformVersion Remove=""@(WindowsSdkSupportedTargetPlatformVersion)"" />
+
+    <WindowsSdkSupportedTargetPlatformVersion Include=""10.0.22621.0"" WindowsSdkPackageVersion=""10.0.22621.26"" MinimumNETVersion=""6.0"" />
+
+    <WindowsSdkSupportedTargetPlatformVersion Include=""10.0.22000.0"" WindowsSdkPackageVersion=""10.0.22000.26"" MinimumNETVersion=""6.0"" />
+    <WindowsSdkSupportedTargetPlatformVersion Include=""10.0.22000.0"" WindowsSdkPackageVersion=""10.0.22000.25"" MinimumNETVersion=""5.0"" />
+
+    <WindowsSdkSupportedTargetPlatformVersion Include=""10.0.19041.0"" WindowsSdkPackageVersion=""10.0.19041.25"" MinimumNETVersion=""5.0"" />
+  </ItemGroup>");
+
+                    project.Root.Add(testItems);
+                });
+
+            string referencedWindowsSdkVersion = GetReferencedWindowsSdkVersion(testAsset);
+            referencedWindowsSdkVersion.Should().Be(expectedWindowsSdkPackageVersion);
+
+        }
+
+        private string GetReferencedWindowsSdkVersion(TestAsset testAsset)
+        {
             var getValueCommand = new GetValuesCommand(testAsset, "PackageDownload", GetValuesCommand.ValueType.Item);
             getValueCommand.ShouldRestore = false;
             getValueCommand.DependsOnTargets = "_CheckForInvalidConfigurationAndPlatform;CollectPackageDownloads";
@@ -419,15 +468,7 @@ public void ItUsesCorrectWindowsSdkPackVersion(string targetFramework, bool? use
             packageDownloadVersion[0].Should().Be('[');
             packageDownloadVersion.Last().Should().Be(']');
 
-            //  The patch version of the Windows SDK Ref pack will change over time, so we use a '*' in the expected version to indicate that and replace it with
-            //  the 4th part of the version number of the resolved package.
-            var trimmedPackageDownloadVersion = packageDownloadVersion.Substring(1, packageDownloadVersion.Length - 2);
-            if (expectedWindowsSdkPackageVersion.Contains('*'))
-            {
-                expectedWindowsSdkPackageVersion = expectedWindowsSdkPackageVersion.Replace("*", new Version(trimmedPackageDownloadVersion).Revision.ToString());
-            }
-
-            trimmedPackageDownloadVersion.Should().Be(expectedWindowsSdkPackageVersion);
+            return packageDownloadVersion.Substring(1, packageDownloadVersion.Length - 2);
         }
 
         private string GetPropertyValue(TestAsset testAsset, string propertyName)