diff --git a/src/ast/Parser.zig b/src/ast/Parser.zig
index bc882d7ac1..fdb60c1ab9 100644
--- a/src/ast/Parser.zig
+++ b/src/ast/Parser.zig
@@ -783,9 +783,39 @@ pub const Parser = struct {
             //     else
             //         module.exports = require('./foo.dev.js')
             //
-            if (parts.items.len == 1 and parts.items[0].stmts.len == 1) {
-                var part = &parts.items[0];
-                const stmt: Stmt = part.stmts[0];
+            // Find the part containing the actual module.exports = require() statement,
+            // skipping over parts that only contain comments, directives, and empty statements.
+            // This handles files like:
+            //
+            //    /*!
+            //     * express
+            //     * MIT Licensed
+            //     */
+            //    'use strict';
+            //    module.exports = require('./lib/express');
+            //
+            // When tree-shaking is enabled, each statement becomes its own part, so we need
+            // to look across all parts to find the single meaningful statement.
+            const StmtAndPart = struct { stmt: Stmt, part_idx: usize };
+            const stmt_and_part: ?StmtAndPart = brk: {
+                var found: ?StmtAndPart = null;
+                for (parts.items, 0..) |part, part_idx| {
+                    for (part.stmts) |s| {
+                        switch (s.data) {
+                            .s_comment, .s_directive, .s_empty => continue,
+                            else => {
+                                // If we already found a non-trivial statement, there's more than one
+                                if (found != null) break :brk null;
+                                found = .{ .stmt = s, .part_idx = part_idx };
+                            },
+                        }
+                    }
+                }
+                break :brk found;
+            };
+            if (stmt_and_part) |found| {
+                const stmt = found.stmt;
+                var part = &parts.items[found.part_idx];
                 if (p.symbols.items[p.module_ref.innerIndex()].use_count_estimate == 1) {
                     if (stmt.data == .s_expr) {
                         const value: Expr = stmt.data.s_expr.value;
@@ -800,13 +830,13 @@ pub const Parser = struct {
                                 left.data.e_dot.target.data == .e_identifier and
                                 left.data.e_dot.target.data.e_identifier.ref.eql(p.module_ref))
                             {
-                                const redirect_import_record_index: ?u32 = brk: {
+                                const redirect_import_record_index: ?u32 = inner_brk: {
                                     // general case:
                                     //
                                     //      module.exports = require("foo");
                                     //
                                     if (right.data == .e_require_string) {
-                                        break :brk right.data.e_require_string.import_record_index;
+                                        break :inner_brk right.data.e_require_string.import_record_index;
                                     }
 
                                     // special case: a module for us to unwrap
@@ -825,10 +855,10 @@ pub const Parser = struct {
                                     {
                                         // We know it's 0 because there is only one import in the whole file
                                         // so that one import must be the one we're looking for
-                                        break :brk 0;
+                                        break :inner_brk 0;
                                     }
 
-                                    break :brk null;
+                                    break :inner_brk null;
                                 };
                                 if (redirect_import_record_index) |id| {
                                     part.symbol_uses = .{};
diff --git a/test/regression/issue/3179.test.ts b/test/regression/issue/3179.test.ts
new file mode 100644
index 0000000000..70400f23ac
--- /dev/null
+++ b/test/regression/issue/3179.test.ts
@@ -0,0 +1,159 @@
+import { expect, test } from "bun:test";
+import { bunEnv, bunExe, tempDir } from "harness";
+
+// https://github.com/oven-sh/bun/issues/3179
+// Legal comments (/*!...*/) should not prevent the module.exports = require() redirect optimization
+
+test("legal comments do not break module.exports = require() redirect", async () => {
+  using dir = tempDir("issue-3179", {
+    // Wrapper module WITH legal comment
+    "with-comment.js": `/*!
+ * express
+ * MIT Licensed
+ */
+
+'use strict';
+
+module.exports = require('./lib/express');
+`,
+    // Wrapper module WITHOUT legal comment
+    "without-comment.js": `'use strict';
+
+module.exports = require('./lib/express');
+`,
+    // The actual module being wrapped
+    "lib/express.js": `function createApp() {
+  return { name: 'app' };
+}
+module.exports = createApp;
+`,
+    // Entry point using the module with legal comment
+    "entry-with.js": `const express = require('./with-comment');
+console.log(express());
+`,
+    // Entry point using the module without legal comment
+    "entry-without.js": `const express = require('./without-comment');
+console.log(express());
+`,
+  });
+
+  // Bundle both variants
+  await using procWith = Bun.spawn({
+    cmd: [bunExe(), "build", "entry-with.js", "--outfile=out-with.js"],
+    cwd: String(dir),
+    env: bunEnv,
+    stdout: "pipe",
+    stderr: "pipe",
+  });
+
+  await using procWithout = Bun.spawn({
+    cmd: [bunExe(), "build", "entry-without.js", "--outfile=out-without.js"],
+    cwd: String(dir),
+    env: bunEnv,
+    stdout: "pipe",
+    stderr: "pipe",
+  });
+
+  const [stdoutWith, stderrWith, exitCodeWith] = await Promise.all([
+    procWith.stdout.text(),
+    procWith.stderr.text(),
+    procWith.exited,
+  ]);
+
+  const [stdoutWithout, stderrWithout, exitCodeWithout] = await Promise.all([
+    procWithout.stdout.text(),
+    procWithout.stderr.text(),
+    procWithout.exited,
+  ]);
+
+  expect(exitCodeWith).toBe(0);
+  expect(exitCodeWithout).toBe(0);
+
+  // Read the generated bundles
+  const outWith = await Bun.file(`${dir}/out-with.js`).text();
+  const outWithout = await Bun.file(`${dir}/out-without.js`).text();
+
+  // Both bundles should have the same number of "// " module comment markers
+  // If the redirect optimization is working, neither should create a wrapper function
+  const moduleCountWith = (outWith.match(/\/\/ /g) || []).length;
+  const moduleCountWithout = (outWithout.match(/\/\/ /g) || []).length;
+
+  // The key test: both should have the same number of modules bundled
+  // Before the fix, "with-comment" would bundle 3 modules instead of 2
+  expect(moduleCountWith).toBe(moduleCountWithout);
+
+  // Both should NOT contain a require_with_comment or require_without_comment wrapper
+  expect(outWith).not.toContain("require_with_comment");
+  expect(outWithout).not.toContain("require_without_comment");
+});
+
+test("legal comment with only module.exports = require()", async () => {
+  using dir = tempDir("issue-3179-simple", {
+    "wrapper.js": `/*!
+ * Legal comment
+ */
+module.exports = require('./target');
+`,
+    "target.js": `module.exports = { foo: 'bar' };
+`,
+    "entry.js": `const wrapper = require('./wrapper');
+console.log(wrapper.foo);
+`,
+  });
+
+  await using proc = Bun.spawn({
+    cmd: [bunExe(), "build", "entry.js", "--outfile=out.js"],
+    cwd: String(dir),
+    env: bunEnv,
+    stdout: "pipe",
+    stderr: "pipe",
+  });
+
+  const [stdout, stderr, exitCode] = await Promise.all([proc.stdout.text(), proc.stderr.text(), proc.exited]);
+
+  expect(exitCode).toBe(0);
+
+  const out = await Bun.file(`${dir}/out.js`).text();
+
+  // Should not contain a wrapper function - the redirect optimization should work
+  expect(out).not.toContain("require_wrapper");
+});
+
+test("multiple legal comments and directives do not break redirect", async () => {
+  using dir = tempDir("issue-3179-multiple", {
+    "wrapper.js": `/*!
+ * First legal comment
+ */
+
+/*!
+ * Second legal comment
+ */
+
+'use strict';
+
+module.exports = require('./target');
+`,
+    "target.js": `module.exports = function() { return 42; };
+`,
+    "entry.js": `const fn = require('./wrapper');
+console.log(fn());
+`,
+  });
+
+  await using proc = Bun.spawn({
+    cmd: [bunExe(), "build", "entry.js", "--outfile=out.js"],
+    cwd: String(dir),
+    env: bunEnv,
+    stdout: "pipe",
+    stderr: "pipe",
+  });
+
+  const [stdout, stderr, exitCode] = await Promise.all([proc.stdout.text(), proc.stderr.text(), proc.exited]);
+
+  expect(exitCode).toBe(0);
+
+  const out = await Bun.file(`${dir}/out.js`).text();
+
+  // Should not contain a wrapper function
+  expect(out).not.toContain("require_wrapper");
+});