diff --git a/packages/uniwind/src/bundler/artifacts/css/themes.ts b/packages/uniwind/src/bundler/artifacts/css/themes.ts
index da0ef3e2..5003b50d 100644
--- a/packages/uniwind/src/bundler/artifacts/css/themes.ts
+++ b/packages/uniwind/src/bundler/artifacts/css/themes.ts
@@ -20,6 +20,14 @@ const isExcludedDependency = (url: string) =>
         url.includes('node_modules/uniwind'),
     ].some(Boolean)
 
+// Strips Tailwind's `source()`, `prefix()` and `theme()` @import options, which Lightning CSS can't parse
+const QUOTED_OR_COMMENT = `/\\*[\\s\\S]*?\\*/|"[^"]*"|'[^']*'`
+const importRuleRegex = new RegExp(`@import(?:${QUOTED_OR_COMMENT}|[^;"'])+;`, 'g')
+const importOptionRegex = new RegExp(`(${QUOTED_OR_COMMENT})|\\s+(?:source|prefix|theme)\\((?:${QUOTED_OR_COMMENT}|[^)"'])*\\)`, 'g')
+
+const stripTailwindImportOptions = (css: string) =>
+    css.replace(importRuleRegex, rule => rule.replace(importOptionRegex, (_, kept?: string) => kept ?? ''))
+
 export const generateCSSForThemes = async (themes: Array<string>, input: string) => {
     // css generation
     const themesVariables = Object.fromEntries(themes.map(theme => [theme, new Set<string>()]))
@@ -32,7 +40,7 @@ export const generateCSSForThemes = async (themes: Array<string>, input: string)
         }
 
         const { dependencies } = transform({
-            code: Buffer.from(css),
+            code: Buffer.from(stripTailwindImportOptions(css)),
             filename: 'uniwind.css',
             analyzeDependencies: true,
             visitor: {
diff --git a/packages/uniwind/tests/web/bundler/themes-import-options.test.ts b/packages/uniwind/tests/web/bundler/themes-import-options.test.ts
new file mode 100644
index 00000000..d9019b9f
--- /dev/null
+++ b/packages/uniwind/tests/web/bundler/themes-import-options.test.ts
@@ -0,0 +1,63 @@
+import fs from 'fs'
+import path from 'path'
+import { afterEach, beforeEach, describe, expect, test } from 'vitest'
+import { generateCSSForThemes } from '../../../src/bundler/artifacts/css/themes'
+
+describe('Tailwind import options', () => {
+    let dir: string
+
+    beforeEach(() => {
+        dir = fs.mkdtempSync(path.join(__dirname, '.tmp-themes-'))
+    })
+
+    afterEach(() => {
+        fs.rmSync(dir, { recursive: true, force: true })
+    })
+
+    const generate = async (globalCSS: Array<string>, themeFile = 'theme.css') => {
+        fs.writeFileSync(
+            path.join(dir, themeFile),
+            [
+                '@variant light { --color-background: white; }',
+                '@variant dark { --color-background: black; }',
+            ].join('\n'),
+        )
+        fs.writeFileSync(path.join(dir, 'global.css'), globalCSS.join('\n'))
+
+        return generateCSSForThemes(['light', 'dark'], path.join(dir, 'global.css'))
+    }
+
+    test.each([
+        `source('./')`,
+        `source("./src/(app)")`,
+        `source('./src/(app);')`,
+        'source(none)',
+        'prefix(tw)',
+        'theme(static)',
+    ])('@import with %s still collects theme variables', async option => {
+        const css = await generate([
+            `@import 'tailwindcss' ${option};`,
+            `@import './theme.css' ${option};`,
+        ])
+
+        expect(css).toContain('--color-background: unset;')
+    })
+
+    test('quotes inside comments do not break option stripping', async () => {
+        const css = await generate([
+            `@import 'tailwindcss' /* don't */ source('./');`,
+            `@import './theme.css';`,
+        ])
+
+        expect(css).toContain('--color-background: unset;')
+    })
+
+    test('option-like text inside the import path is kept', async () => {
+        const css = await generate([
+            `@import 'tailwindcss' source('./');`,
+            `@import './theme source(none).css';`,
+        ], 'theme source(none).css')
+
+        expect(css).toContain('--color-background: unset;')
+    })
+})