diff --git a/src/js/node/_http_incoming.ts b/src/js/node/_http_incoming.ts
index 83de7a47c7..6f2d981e6a 100644
--- a/src/js/node/_http_incoming.ts
+++ b/src/js/node/_http_incoming.ts
@@ -114,6 +114,8 @@ function IncomingMessage(req, options = defaultIncomingOpts) {
   this._dumped = false;
   this.complete = false;
   this._closed = false;
+  this._headersDistinct = undefined;
+  this._trailersDistinct = undefined;
 
   // (url, method, headers, rawHeaders, handle, hasBody)
   if (req === kHandle) {
@@ -396,6 +398,72 @@ const IncomingMessagePrototype = {
   set trailers(value) {
     // noop
   },
+  get headersDistinct() {
+    // Cache the result
+    const cached = this._headersDistinct;
+    if (cached !== undefined) {
+      return cached;
+    }
+
+    const rawHeaders = this.rawHeaders;
+    if (!rawHeaders || rawHeaders.length === 0) {
+      this._headersDistinct = kEmptyObject;
+      return kEmptyObject;
+    }
+
+    const distinct = Object.create(null);
+    // rawHeaders format: [name1, value1, name2, value2, ...]
+    for (let i = 0; i < rawHeaders.length; i += 2) {
+      const name = rawHeaders[i];
+      const value = rawHeaders[i + 1];
+      const key = name.toLowerCase();
+
+      if (distinct[key] === undefined) {
+        distinct[key] = [value];
+      } else {
+        distinct[key].push(value);
+      }
+    }
+
+    this._headersDistinct = distinct;
+    return distinct;
+  },
+  set headersDistinct(value) {
+    // noop
+  },
+  get trailersDistinct() {
+    // Cache the result
+    const cached = this._trailersDistinct;
+    if (cached !== undefined) {
+      return cached;
+    }
+
+    const rawTrailers = this.rawTrailers;
+    if (!rawTrailers || rawTrailers.length === 0) {
+      this._trailersDistinct = kEmptyObject;
+      return kEmptyObject;
+    }
+
+    const distinct = Object.create(null);
+    // rawTrailers format: [name1, value1, name2, value2, ...]
+    for (let i = 0; i < rawTrailers.length; i += 2) {
+      const name = rawTrailers[i];
+      const value = rawTrailers[i + 1];
+      const key = name.toLowerCase();
+
+      if (distinct[key] === undefined) {
+        distinct[key] = [value];
+      } else {
+        distinct[key].push(value);
+      }
+    }
+
+    this._trailersDistinct = distinct;
+    return distinct;
+  },
+  set trailersDistinct(value) {
+    // noop
+  },
   setTimeout(msecs, callback) {
     void this.take;
     const req = this[kHandle] || this[webRequestOrResponse];
diff --git a/test/regression/issue/24268.test.ts b/test/regression/issue/24268.test.ts
new file mode 100644
index 0000000000..c56e228814
--- /dev/null
+++ b/test/regression/issue/24268.test.ts
@@ -0,0 +1,199 @@
+import { expect, test } from "bun:test";
+import { bunEnv, bunExe, tempDir } from "harness";
+
+test("IncomingMessage has headersDistinct and trailersDistinct properties", async () => {
+  using dir = tempDir("24268", {
+    "server.js": `
+      const http = require("node:http");
+
+      const server = http.createServer((req, res) => {
+        // Test headersDistinct exists and is an object
+        console.log("headersDistinct type:", typeof req.headersDistinct);
+        console.log("headersDistinct:", JSON.stringify(req.headersDistinct));
+
+        // Test trailersDistinct exists and is an object
+        console.log("trailersDistinct type:", typeof req.trailersDistinct);
+        console.log("trailersDistinct:", JSON.stringify(req.trailersDistinct));
+
+        // Verify headers are arrays
+        const accept = req.headersDistinct.accept;
+        console.log("accept is array:", Array.isArray(accept));
+        if (accept) {
+          console.log("accept length:", accept.length);
+          console.log("accept values:", JSON.stringify(accept));
+        }
+
+        const host = req.headersDistinct.host;
+        console.log("host is array:", Array.isArray(host));
+        if (host) {
+          console.log("host length:", host.length);
+        }
+
+        // Test that accessing headersDistinct twice returns the same object (cached)
+        const first = req.headersDistinct;
+        const second = req.headersDistinct;
+        console.log("headersDistinct cached:", first === second);
+
+        res.writeHead(200);
+        res.end("OK");
+        server.close();
+      });
+
+      server.listen(0, () => {
+        const port = server.address().port;
+
+        // Make a request with some headers including duplicates
+        const options = {
+          hostname: "localhost",
+          port: port,
+          path: "/",
+          method: "GET",
+          headers: {
+            "Accept": "application/json",
+            "Host": \`localhost:\${port}\`,
+            "User-Agent": "test-agent",
+          }
+        };
+
+        const req = http.request(options, (res) => {
+          res.resume();
+        });
+
+        req.end();
+      });
+    `,
+  });
+
+  await using proc = Bun.spawn({
+    cmd: [bunExe(), "server.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]);
+
+  // Verify headersDistinct exists and is an object
+  expect(stdout).toContain("headersDistinct type: object");
+
+  // Verify trailersDistinct exists and is an object
+  expect(stdout).toContain("trailersDistinct type: object");
+
+  // Verify header values are arrays
+  expect(stdout).toContain("accept is array: true");
+  expect(stdout).toContain("host is array: true");
+
+  // Verify headersDistinct is cached
+  expect(stdout).toContain("headersDistinct cached: true");
+
+  expect(exitCode).toBe(0);
+});
+
+test("headersDistinct handles multiple headers with same name", async () => {
+  using dir = tempDir("24268-multi", {
+    "server.js": `
+      const http = require("node:http");
+
+      const server = http.createServer((req, res) => {
+        // When we send raw HTTP with duplicate headers, check they're grouped
+        const distinct = req.headersDistinct;
+
+        // All headers should be arrays
+        for (const key in distinct) {
+          if (!Array.isArray(distinct[key])) {
+            console.log("ERROR: " + key + " is not an array");
+          }
+        }
+
+        console.log("SUCCESS: All headers are arrays");
+        console.log("headers:", JSON.stringify(distinct));
+
+        res.writeHead(200);
+        res.end("OK");
+        server.close();
+      });
+
+      server.listen(0, () => {
+        const port = server.address().port;
+        const net = require("node:net");
+
+        // Send raw HTTP request with duplicate Accept headers
+        const socket = net.createConnection(port, "localhost", () => {
+          socket.write(
+            "GET / HTTP/1.1\\r\\n" +
+            "Host: localhost:" + port + "\\r\\n" +
+            "Accept: application/json\\r\\n" +
+            "Accept: text/plain\\r\\n" +
+            "Accept: text/html\\r\\n" +
+            "Connection: close\\r\\n" +
+            "\\r\\n"
+          );
+        });
+
+        socket.on("data", () => {
+          // Response received, close socket
+          socket.end();
+        });
+      });
+    `,
+  });
+
+  await using proc = Bun.spawn({
+    cmd: [bunExe(), "server.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(stdout).toContain("SUCCESS: All headers are arrays");
+
+  // Verify the accept header has multiple values
+  const headersMatch = stdout.match(/"accept":\s*\[(.*?)\]/);
+  if (headersMatch) {
+    const acceptValues = headersMatch[1];
+    // Should have multiple accept values
+    expect(acceptValues).toContain("application/json");
+    expect(acceptValues).toContain("text/plain");
+    expect(acceptValues).toContain("text/html");
+  }
+
+  expect(exitCode).toBe(0);
+});
+
+test("headersDistinct returns empty object when no headers", async () => {
+  using dir = tempDir("24268-empty", {
+    "test.js": `
+      const http = require("node:http");
+      const { IncomingMessage } = require("node:http");
+
+      // Create an IncomingMessage with no headers
+      const req = new IncomingMessage();
+
+      console.log("headersDistinct type:", typeof req.headersDistinct);
+      console.log("headersDistinct keys:", Object.keys(req.headersDistinct).length);
+      console.log("trailersDistinct type:", typeof req.trailersDistinct);
+      console.log("trailersDistinct keys:", Object.keys(req.trailersDistinct).length);
+    `,
+  });
+
+  await using proc = Bun.spawn({
+    cmd: [bunExe(), "test.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(stdout).toContain("headersDistinct type: object");
+  expect(stdout).toContain("headersDistinct keys: 0");
+  expect(stdout).toContain("trailersDistinct type: object");
+  expect(stdout).toContain("trailersDistinct keys: 0");
+
+  expect(exitCode).toBe(0);
+});