diff --git a/crates/ruff_linter/resources/test/fixtures/flake8_simplify/SIM117.py b/crates/ruff_linter/resources/test/fixtures/flake8_simplify/SIM117.py
index c3c64044a2aac1..ee0234709f8e01 100644
--- a/crates/ruff_linter/resources/test/fixtures/flake8_simplify/SIM117.py
+++ b/crates/ruff_linter/resources/test/fixtures/flake8_simplify/SIM117.py
@@ -134,3 +134,32 @@ def method1(self) -> T:
         f" something { my_dict["key"] } something else "
 
         f"foo {f"bar {x}"} baz"
+
+# Allow cascading for some statements
+import anyio
+import asyncio
+import trio
+
+async with asyncio.timeout(1):
+    async with A() as a:
+        pass
+
+async with A():
+    async with asyncio.timeout(1):
+        pass
+
+async with asyncio.timeout(1):
+    async with asyncio.timeout_at(1):
+        async with anyio.CancelScope():
+            async with anyio.fail_after(1):
+                async with anyio.move_on_after(1):
+                    async with trio.fail_after(1):
+                        async with trio.fail_at(1):
+                            async with trio.move_on_after(1):
+                                async with trio.move_on_at(1):
+                                    pass
+
+# Do not surpress combination, if with_item is alreayd combined with another item
+async with asyncio.timeout(1), A():
+    async with B():
+        pass
\ No newline at end of file
diff --git a/crates/ruff_linter/src/rules/flake8_simplify/rules/ast_with.rs b/crates/ruff_linter/src/rules/flake8_simplify/rules/ast_with.rs
index e3dedd26a477c9..214bc1e7e12eef 100644
--- a/crates/ruff_linter/src/rules/flake8_simplify/rules/ast_with.rs
+++ b/crates/ruff_linter/src/rules/flake8_simplify/rules/ast_with.rs
@@ -1,3 +1,4 @@
+use ast::Expr;
 use log::error;
 
 use ruff_diagnostics::{Diagnostic, Fix};
@@ -16,6 +17,12 @@ use super::fix_with;
 /// Checks for the unnecessary nesting of multiple consecutive context
 /// managers.
 ///
+/// The following context managers are exempt if used standalone:
+///
+///  - `anyio`.{`CancelScope`, `fail_after`, `move_on_after`}
+///  - `asyncio`.{`timeout`, `timeout_at`}
+///  - `trio`.{`fail_after`, `fail_at`, `move_on_after`, `move_on_at`}
+///
 /// ## Why is this bad?
 /// In Python 3, a single `with` block can include multiple context
 /// managers.
@@ -73,6 +80,38 @@ fn next_with(body: &[Stmt]) -> Option<(bool, &[WithItem], &[Stmt])> {
     Some((*is_async, items, body))
 }
 
+/// Check if with_items contains a single item which should not necessarily be
+/// grouped with other items
+///
+/// async with asyncio.timeout(1):      # timeout should stand out
+///     with resource1(), resource2():
+///         ...
+fn explicit_with_items(checker: &mut Checker, with_items: &[WithItem]) -> bool {
+    match with_items {
+        [with_item] => match &with_item.context_expr {
+            Expr::Call(expr_call) => checker
+                .semantic()
+                .resolve_call_path(&expr_call.func)
+                .is_some_and(|call_path| {
+                    matches!(
+                        call_path.as_slice(),
+                        ["asyncio", "timeout"]
+                            | ["asyncio", "timeout_at"]
+                            | ["anyio", "CancelScope"]
+                            | ["anyio", "fail_after"]
+                            | ["anyio", "move_on_after"]
+                            | ["trio", "fail_after"]
+                            | ["trio", "fail_at"]
+                            | ["trio", "move_on_after"]
+                            | ["trio", "move_on_at"]
+                    )
+                }),
+            _ => false,
+        },
+        _ => false,
+    }
+}
+
 /// SIM117
 pub(crate) fn multiple_with_statements(
     checker: &mut Checker,
@@ -111,6 +150,10 @@ pub(crate) fn multiple_with_statements(
             return;
         }
 
+        if explicit_with_items(checker, &with_stmt.items) || explicit_with_items(checker, items) {
+            return;
+        }
+
         let Some(colon) = items.last().and_then(|item| {
             SimpleTokenizer::starts_at(item.end(), checker.locator().contents())
                 .skip_trivia()
diff --git a/crates/ruff_linter/src/rules/flake8_simplify/snapshots/ruff_linter__rules__flake8_simplify__tests__SIM117_SIM117.py.snap b/crates/ruff_linter/src/rules/flake8_simplify/snapshots/ruff_linter__rules__flake8_simplify__tests__SIM117_SIM117.py.snap
index 5b71ad0883a2a0..c08ee4d949e553 100644
--- a/crates/ruff_linter/src/rules/flake8_simplify/snapshots/ruff_linter__rules__flake8_simplify__tests__SIM117_SIM117.py.snap
+++ b/crates/ruff_linter/src/rules/flake8_simplify/snapshots/ruff_linter__rules__flake8_simplify__tests__SIM117_SIM117.py.snap
@@ -316,5 +316,28 @@ SIM117.py:126:1: SIM117 [*] Use a single `with` statement with multiple contexts
 135 134 | 
 136     |-        f"foo {f"bar {x}"} baz"
     135 |+    f"foo {f"bar {x}"} baz"
+137 136 | 
+138 137 | # Allow cascading for some statements
+139 138 | import anyio
+
+SIM117.py:163:1: SIM117 [*] Use a single `with` statement with multiple contexts instead of nested `with` statements
+    |
+162 |   # Do not surpress combination, if with_item is alreayd combined with another item
+163 | / async with asyncio.timeout(1), A():
+164 | |     async with B():
+    | |___________________^ SIM117
+165 |           pass
+    |
+    = help: Combine `with` statements
+
+ℹ Unsafe fix
+160 160 |                                     pass
+161 161 | 
+162 162 | # Do not surpress combination, if with_item is alreayd combined with another item
+163     |-async with asyncio.timeout(1), A():
+164     |-    async with B():
+165     |-        pass
+    163 |+async with asyncio.timeout(1), A(), B():
+    164 |+    pass