diff --git a/crates/ruff_linter/src/checkers/ast/mod.rs b/crates/ruff_linter/src/checkers/ast/mod.rs
index 02caf6eea3dfb..2ccef25e7253b 100644
--- a/crates/ruff_linter/src/checkers/ast/mod.rs
+++ b/crates/ruff_linter/src/checkers/ast/mod.rs
@@ -1635,6 +1635,11 @@ impl<'a> Checker<'a> {
             return;
         }
 
+        if parent.is_with_stmt() {
+            self.add_binding(id, expr.range(), BindingKind::WithItemVar, flags);
+            return;
+        }
+
         let scope = self.semantic.current_scope();
 
         if scope.kind.is_module()
diff --git a/crates/ruff_linter/src/renamer.rs b/crates/ruff_linter/src/renamer.rs
index ca8b133dec37b..fd2cea8304cee 100644
--- a/crates/ruff_linter/src/renamer.rs
+++ b/crates/ruff_linter/src/renamer.rs
@@ -248,6 +248,7 @@ impl Renamer {
             | BindingKind::Assignment
             | BindingKind::BoundException
             | BindingKind::LoopVar
+            | BindingKind::WithItemVar
             | BindingKind::Global
             | BindingKind::Nonlocal(_)
             | BindingKind::ClassDefinition(_)
diff --git a/crates/ruff_linter/src/rules/pyflakes/rules/unused_variable.rs b/crates/ruff_linter/src/rules/pyflakes/rules/unused_variable.rs
index 156efde80e76f..f5eb694483617 100644
--- a/crates/ruff_linter/src/rules/pyflakes/rules/unused_variable.rs
+++ b/crates/ruff_linter/src/rules/pyflakes/rules/unused_variable.rs
@@ -322,7 +322,9 @@ pub(crate) fn unused_variable(checker: &Checker, scope: &Scope, diagnostics: &mu
         .bindings()
         .map(|(name, binding_id)| (name, checker.semantic().binding(binding_id)))
         .filter_map(|(name, binding)| {
-            if (binding.kind.is_assignment() || binding.kind.is_named_expr_assignment())
+            if (binding.kind.is_assignment()
+                || binding.kind.is_named_expr_assignment()
+                || binding.kind.is_with_item_var())
                 && (!binding.is_unpacked_assignment()
                     || matches!(checker.settings.preview, PreviewMode::Enabled))
                 && !binding.is_nonlocal()
diff --git a/crates/ruff_linter/src/rules/pylint/rules/non_ascii_name.rs b/crates/ruff_linter/src/rules/pylint/rules/non_ascii_name.rs
index 0312bab0dba60..93733827b4cfc 100644
--- a/crates/ruff_linter/src/rules/pylint/rules/non_ascii_name.rs
+++ b/crates/ruff_linter/src/rules/pylint/rules/non_ascii_name.rs
@@ -52,6 +52,7 @@ pub(crate) fn non_ascii_name(binding: &Binding, locator: &Locator) -> Option<Dia
         BindingKind::Assignment => Kind::Assignment,
         BindingKind::TypeParam => Kind::TypeParam,
         BindingKind::LoopVar => Kind::LoopVar,
+        BindingKind::WithItemVar => Kind::WithItemVar,
         BindingKind::Global => Kind::Global,
         BindingKind::Nonlocal(_) => Kind::Nonlocal,
         BindingKind::ClassDefinition(_) => Kind::ClassDefinition,
@@ -87,6 +88,7 @@ enum Kind {
     Assignment,
     TypeParam,
     LoopVar,
+    WithItemVar,
     Global,
     Nonlocal,
     ClassDefinition,
@@ -103,6 +105,7 @@ impl fmt::Display for Kind {
             Kind::Assignment => f.write_str("Variable"),
             Kind::TypeParam => f.write_str("Type parameter"),
             Kind::LoopVar => f.write_str("Variable"),
+            Kind::WithItemVar => f.write_str("Variable"),
             Kind::Global => f.write_str("Global"),
             Kind::Nonlocal => f.write_str("Nonlocal"),
             Kind::ClassDefinition => f.write_str("Class"),
diff --git a/crates/ruff_python_semantic/src/binding.rs b/crates/ruff_python_semantic/src/binding.rs
index b9cd7b7285db7..e2f29ae07fae7 100644
--- a/crates/ruff_python_semantic/src/binding.rs
+++ b/crates/ruff_python_semantic/src/binding.rs
@@ -432,6 +432,13 @@ pub enum BindingKind<'a> {
     /// ```
     LoopVar,
 
+    /// A binding for a with statement variable, like `x` in:
+    /// ```python
+    /// with open('foo.py') as x:
+    ///     ...
+    /// ```
+    WithItemVar,
+
     /// A binding for a global variable, like `x` in:
     /// ```python
     /// def foo():