diff --git a/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/CMakeLists.txt b/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/CMakeLists.txt
new file mode 100644
index 00000000000..65be719c3c5
--- /dev/null
+++ b/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/CMakeLists.txt
@@ -0,0 +1,27 @@
+# Copyright (c) Meta Platforms, Inc. and affiliates.
+#
+# This source code is licensed under the MIT license found in the
+# LICENSE file in the root directory of this source tree.
+
+cmake_minimum_required(VERSION 3.13)
+set(CMAKE_VERBOSE_MAKEFILE on)
+​​​
+include(${REACT_COMMON_DIR}/cmake-utils/react-native-flags.cmake)
+​​​
+file(GLOB react_nativemodule_webperformance_SRC CONFIGURE_DEPENDS *.cpp)
+add_library(react_nativemodule_mutationobserver OBJECT ${react_nativemodule_webperformance_SRC})
+​​​
+target_include_directories(react_nativemodule_mutationobserver PUBLIC ${REACT_COMMON_DIR})
+​​​
+target_link_libraries(react_nativemodule_mutationobserver
+        react_codegen_rncore
+        react_renderer_bridging
+        react_renderer_core
+        react_renderer_uimanager
+        react_featureflags
+        react_renderer_observers_mutation
+        react_cxxreact
+        rrc_view
+)
+target_compile_reactnative_options(react_nativemodule_mutationobserver PRIVATE)
+target_compile_options(react_nativemodule_mutationobserver PRIVATE -Wpedantic)
diff --git a/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/NativeMutationObserver.cpp b/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/NativeMutationObserver.cpp
index e701bc3298e..389ce43fc53 100644
--- a/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/NativeMutationObserver.cpp
+++ b/packages/react-native/ReactCommon/react/nativemodule/mutationobserver/NativeMutationObserver.cpp
@@ -12,7 +12,9 @@
 #include <react/renderer/uimanager/UIManagerBinding.h>
 #include <react/renderer/uimanager/primitives.h>
 
+#ifdef RN_DISABLE_OSS_PLUGIN_HEADER
 #include "Plugins.h"
+#endif
 
 std::shared_ptr<facebook::react::TurboModule>
 NativeMutationObserverModuleProvider(