diff --git a/Library/Homebrew/os/mac/sdk.rb b/Library/Homebrew/os/mac/sdk.rb
index 5fc79d62687b1..c7f3ef37ff384 100644
--- a/Library/Homebrew/os/mac/sdk.rb
+++ b/Library/Homebrew/os/mac/sdk.rb
@@ -91,6 +91,14 @@ def sdk_paths
               paths[OS::Mac::Version.new(version)] = sdk_path if version.present?
             end
 
+            # Use unversioned SDK path on Big Sur to avoid issues such as:
+            # https://github.com/Homebrew/homebrew-core/issues/67075
+            if OS::Mac.version >= :big_sur
+              sdk_path = File.join(sdk_prefix, "MacOSX.sdk")
+              version = OS::Mac.full_version
+              paths[version] = sdk_path if File.directory?(sdk_path)
+            end
+
             paths
           else
             {}