diff --git a/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/Fixture/requires_fixture.php.inc b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/Fixture/requires_fixture.php.inc
new file mode 100644
index 00000000..39909a22
--- /dev/null
+++ b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/Fixture/requires_fixture.php.inc
@@ -0,0 +1,65 @@
+<?php
+
+use PHPUnit\Framework\TestCase;
+
+/**
+ * @requires PHP > 8.4
+ * @requires PHPUnit >= 10
+ * @requires OS Windows
+ * @requires OSFAMILY Darwin
+ * @requires function someFunction
+ * @requires function \some\className::someMethod
+ * @requires extension mysqli
+ * @requires extension mysqli >= 8.3.0
+ * @requires setting date.timezone Europe/Berlin
+ */
+class BarController extends TestCase
+{
+    /**
+     * @requires PHP > 8.4
+     * @requires PHPUnit >= 10
+     * @requires OS Windows
+     * @requires OSFAMILY Darwin
+     * @requires function someFunction
+     * @requires function \some\className::someMethod
+     * @requires extension mysqli
+     * @requires extension mysqli >= 8.3.0
+     * @requires setting date.timezone Europe/Berlin
+     */
+    public function testWithRequires()
+    {
+    }
+}
+
+?>
+-----
+<?php
+
+use PHPUnit\Framework\TestCase;
+
+#[\PHPUnit\Framework\Attributes\RequiresPhp('> 8.4')]
+#[\PHPUnit\Framework\Attributes\RequiresPhpunit('>= 10')]
+#[\PHPUnit\Framework\Attributes\RequiresOperatingSystem('Windows')]
+#[\PHPUnit\Framework\Attributes\RequiresOperatingSystemFamily('Darwin')]
+#[\PHPUnit\Framework\Attributes\RequiresFunction('someFunction')]
+#[\PHPUnit\Framework\Attributes\RequiresMethod(\some\className::class, 'someMethod')]
+#[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli')]
+#[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli', '>= 8.3.0')]
+#[\PHPUnit\Framework\Attributes\RequiresSetting('date.timezone', 'Europe/Berlin')]
+class BarController extends TestCase
+{
+    #[\PHPUnit\Framework\Attributes\RequiresPhp('> 8.4')]
+    #[\PHPUnit\Framework\Attributes\RequiresPhpunit('>= 10')]
+    #[\PHPUnit\Framework\Attributes\RequiresOperatingSystem('Windows')]
+    #[\PHPUnit\Framework\Attributes\RequiresOperatingSystemFamily('Darwin')]
+    #[\PHPUnit\Framework\Attributes\RequiresFunction('someFunction')]
+    #[\PHPUnit\Framework\Attributes\RequiresMethod(\some\className::class, 'someMethod')]
+    #[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli')]
+    #[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli', '>= 8.3.0')]
+    #[\PHPUnit\Framework\Attributes\RequiresSetting('date.timezone', 'Europe/Berlin')]
+    public function testWithRequires()
+    {
+    }
+}
+
+?>
diff --git a/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/RequiresAnnotationWithValueToAttributeRectorTest.php b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/RequiresAnnotationWithValueToAttributeRectorTest.php
new file mode 100644
index 00000000..2255c75d
--- /dev/null
+++ b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/RequiresAnnotationWithValueToAttributeRectorTest.php
@@ -0,0 +1,28 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Rector\PHPUnit\Tests\AnnotationsToAttributes\Rector\Class_\RequiresAnnotationWithValueToAttributeRector;
+
+use Iterator;
+use PHPUnit\Framework\Attributes\DataProvider;
+use Rector\Testing\PHPUnit\AbstractRectorTestCase;
+
+final class RequiresAnnotationWithValueToAttributeRectorTest extends AbstractRectorTestCase
+{
+    #[DataProvider('provideData')]
+    public function test(string $filePath): void
+    {
+        $this->doTestFile($filePath);
+    }
+
+    public static function provideData(): Iterator
+    {
+        return self::yieldFilesFromDirectory(__DIR__ . '/Fixture');
+    }
+
+    public function provideConfigFilePath(): string
+    {
+        return __DIR__ . '/config/configured_rule.php';
+    }
+}
diff --git a/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/config/configured_rule.php b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/config/configured_rule.php
new file mode 100644
index 00000000..d9f4f077
--- /dev/null
+++ b/rules-tests/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector/config/configured_rule.php
@@ -0,0 +1,10 @@
+<?php
+
+declare(strict_types=1);
+
+use Rector\Config\RectorConfig;
+use Rector\PHPUnit\AnnotationsToAttributes\Rector\Class_\RequiresAnnotationWithValueToAttributeRector;
+
+return static function (RectorConfig $rectorConfig): void {
+    $rectorConfig->rule(RequiresAnnotationWithValueToAttributeRector::class);
+};
diff --git a/rules/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector.php b/rules/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector.php
new file mode 100644
index 00000000..c086ed17
--- /dev/null
+++ b/rules/AnnotationsToAttributes/Rector/Class_/RequiresAnnotationWithValueToAttributeRector.php
@@ -0,0 +1,247 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Rector\PHPUnit\AnnotationsToAttributes\Rector\Class_;
+
+use PhpParser\Node;
+use PhpParser\Node\AttributeGroup;
+use PhpParser\Node\Stmt\Class_;
+use PhpParser\Node\Stmt\ClassMethod;
+use PHPStan\PhpDocParser\Ast\PhpDoc\GenericTagValueNode;
+use Rector\BetterPhpDocParser\PhpDocInfo\PhpDocInfo;
+use Rector\BetterPhpDocParser\PhpDocInfo\PhpDocInfoFactory;
+use Rector\BetterPhpDocParser\PhpDocManipulator\PhpDocTagRemover;
+use Rector\Comments\NodeDocBlock\DocBlockUpdater;
+use Rector\PhpAttribute\NodeFactory\PhpAttributeGroupFactory;
+use Rector\PHPUnit\NodeAnalyzer\TestsNodeAnalyzer;
+use Rector\Rector\AbstractRector;
+use Rector\ValueObject\PhpVersionFeature;
+use Rector\VersionBonding\Contract\MinPhpVersionInterface;
+use Symplify\RuleDocGenerator\ValueObject\CodeSample\CodeSample;
+use Symplify\RuleDocGenerator\ValueObject\RuleDefinition;
+
+/**
+ * @see \Rector\PHPUnit\Tests\AnnotationsToAttributes\Rector\Class_\RequiresAnnotationWithValueToAttributeRector\RequiresAnnotationWithValueToAttributeRectorTest
+ */
+final class RequiresAnnotationWithValueToAttributeRector extends AbstractRector implements MinPhpVersionInterface
+{
+    public function __construct(
+        private readonly PhpDocTagRemover $phpDocTagRemover,
+        private readonly PhpAttributeGroupFactory $phpAttributeGroupFactory,
+        private readonly TestsNodeAnalyzer $testsNodeAnalyzer,
+        private readonly DocBlockUpdater $docBlockUpdater,
+        private readonly PhpDocInfoFactory $phpDocInfoFactory,
+    ) {
+    }
+
+    public function getRuleDefinition(): RuleDefinition
+    {
+        return new RuleDefinition('Change Requires annotations with values to attributes', [
+            new CodeSample(
+                <<<'CODE_SAMPLE'
+use PHPUnit\Framework\TestCase;
+
+/**
+ * @requires PHP > 8.4
+ * @requires PHPUnit >= 10
+ * @requires OS Windows
+ * @requires OSFAMILY Darwin
+ * @requires function someFunction
+ * @requires function \some\className::someMethod
+ * @requires extension mysqli
+ * @requires extension mysqli >= 8.3.0
+ * @requires setting date.timezone Europe/Berlin
+ */
+
+final class SomeTest extends TestCase
+{
+    /**
+     * @requires PHP > 8.4
+     * @requires PHPUnit >= 10
+     * @requires OS Windows
+     * @requires OSFAMILY Darwin
+     * @requires function someFunction
+     * @requires function \some\className::someMethod
+     * @requires extension mysqli
+     * @requires extension mysqli >= 8.3.0
+     * @requires setting date.timezone Europe/Berlin
+     */
+    public function test()
+    {
+    }
+}
+CODE_SAMPLE
+
+                ,
+                <<<'CODE_SAMPLE'
+use PHPUnit\Framework\TestCase;
+
+#[\PHPUnit\Framework\Attributes\RequiresPhp('> 8.4')]
+#[\PHPUnit\Framework\Attributes\RequiresPhpunit('>= 10')]
+#[\PHPUnit\Framework\Attributes\RequiresOperatingSystem('Windows')]
+#[\PHPUnit\Framework\Attributes\RequiresOperatingSystemFamily('Darwin')]
+#[\PHPUnit\Framework\Attributes\RequiresFunction('someFunction')]
+#[\PHPUnit\Framework\Attributes\RequiresMethod(\some\className::class, 'someMethod')]
+#[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli')]
+#[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli', '>= 8.3.0')]
+#[\PHPUnit\Framework\Attributes\RequiresSetting('date.timezone', 'Europe/Berlin')]
+final class SomeTest extends TestCase
+{
+
+    #[\PHPUnit\Framework\Attributes\RequiresPhp('> 8.4')]
+    #[\PHPUnit\Framework\Attributes\RequiresPhpunit('>= 10')]
+    #[\PHPUnit\Framework\Attributes\RequiresOperatingSystem('Windows')]
+    #[\PHPUnit\Framework\Attributes\RequiresOperatingSystemFamily('Darwin')]
+    #[\PHPUnit\Framework\Attributes\RequiresFunction('someFunction')]
+    #[\PHPUnit\Framework\Attributes\RequiresMethod(\some\className::class, 'someMethod')]
+    #[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli')]
+    #[\PHPUnit\Framework\Attributes\RequiresExtension('mysqli', '>= 8.3.0')]
+    #[\PHPUnit\Framework\Attributes\RequiresSetting('date.timezone', 'Europe/Berlin')]
+    public function test()
+    {
+    }
+}
+CODE_SAMPLE
+            ),
+        ]);
+    }
+
+    /**
+     * @return array<class-string<Node>>
+     */
+    public function getNodeTypes(): array
+    {
+        return [Class_::class, ClassMethod::class];
+    }
+
+    public function provideMinPhpVersion(): int
+    {
+        return PhpVersionFeature::ATTRIBUTES;
+    }
+
+    /**
+     * @param Class_|ClassMethod $node
+     */
+    public function refactor(Node $node): ?Node
+    {
+        if (! $this->testsNodeAnalyzer->isInTestClass($node)) {
+            return null;
+        }
+
+        $hasChanged = false;
+
+
+        if ($node instanceof Class_) {
+            $phpDocInfo = $this->phpDocInfoFactory->createFromNode($node);
+            if ($phpDocInfo instanceof PhpDocInfo) {
+                $requiresAttributeGroups = $this->handleRequires($phpDocInfo);
+                if (! ($requiresAttributeGroups === [])) {
+                    $this->docBlockUpdater->updateRefactoredNodeWithPhpDocInfo($node);
+                    $node->attrGroups = array_merge($node->attrGroups, $requiresAttributeGroups);
+                    $this->removeMethodRequiresAnnotations($phpDocInfo);
+                    $hasChanged = true;
+                }
+            }
+
+            foreach ($node->getMethods() as $classNode) {
+                $phpDocInfo = $this->phpDocInfoFactory->createFromNode($classNode);
+                if ($phpDocInfo instanceof PhpDocInfo) {
+                    $requiresAttributeGroups = $this->handleRequires($phpDocInfo);
+                    if (! ($requiresAttributeGroups === [])) {
+                        $this->docBlockUpdater->updateRefactoredNodeWithPhpDocInfo($classNode);
+                        $classNode->attrGroups = array_merge($classNode->attrGroups, $requiresAttributeGroups);
+                        $this->removeMethodRequiresAnnotations($phpDocInfo);
+                        $hasChanged = true;
+                    }
+                }
+            }
+        }
+
+        return $hasChanged ? $node : null;
+    }
+
+    private function createAttributeGroup(string $annotationValue): ?AttributeGroup
+    {
+        $annotationValues = explode(' ', $annotationValue, 2);
+        $type = array_shift($annotationValues);
+        $attributeValue = array_shift($annotationValues);
+        switch ($type) {
+            case 'PHP':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresPhp';
+                $attributeValue = [$attributeValue];
+                break;
+            case 'PHPUnit':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresPhpunit';
+                $attributeValue = [$attributeValue];
+                break;
+            case 'OS':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresOperatingSystem';
+                $attributeValue = [$attributeValue];
+                break;
+            case 'OSFAMILY':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresOperatingSystemFamily';
+                $attributeValue = [$attributeValue];
+                break;
+            case 'function':
+                if (str_contains($attributeValue, '::')) {
+                    $attributeClass = 'PHPUnit\Framework\Attributes\RequiresMethod';
+                    $attributeValue = explode('::', $attributeValue);
+                    $attributeValue[0] .= '::class';
+                } else {
+                    $attributeClass = 'PHPUnit\Framework\Attributes\RequiresFunction';
+                    $attributeValue = [$attributeValue];
+                }
+                break;
+            case 'extension':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresExtension';
+                $attributeValue = explode(' ', $attributeValue, 2);
+                break;
+            case 'setting':
+                $attributeClass = 'PHPUnit\Framework\Attributes\RequiresSetting';
+                $attributeValue = explode(' ', $attributeValue, 2);
+                break;
+            default:
+                return null;
+        }
+
+        return $this->phpAttributeGroupFactory->createFromClassWithItems($attributeClass, [...$attributeValue]);
+    }
+
+    /**
+     * @return array<string, AttributeGroup|null>
+     */
+    private function handleRequires(PhpDocInfo $phpDocInfo): array
+    {
+        $attributeGroups = [];
+        $desiredTagValueNodes = $phpDocInfo->getTagsByName('requires');
+        foreach ($desiredTagValueNodes as $desiredTagValueNode) {
+            if (! $desiredTagValueNode->value instanceof GenericTagValueNode) {
+                continue;
+            }
+
+            $requires = $desiredTagValueNode->value->value;
+            $attributeGroups[$requires] = $this->createAttributeGroup($requires);
+            $this->phpDocTagRemover->removeTagValueFromNode($phpDocInfo, $desiredTagValueNode);
+        }
+
+        return $attributeGroups;
+    }
+
+    private function removeMethodRequiresAnnotations(PhpDocInfo $phpDocInfo): bool
+    {
+        $hasChanged = false;
+
+        $desiredTagValueNodes = $phpDocInfo->getTagsByName('requires');
+        foreach ($desiredTagValueNodes as $desiredTagValueNode) {
+            if (! $desiredTagValueNode->value instanceof GenericTagValueNode) {
+                continue;
+            }
+
+            $this->phpDocTagRemover->removeTagValueFromNode($phpDocInfo, $desiredTagValueNode);
+            $hasChanged = true;
+        }
+
+        return $hasChanged;
+    }
+}