diff --git a/Sources/FoundationNetworking/URLSession/libcurl/MultiHandle.swift b/Sources/FoundationNetworking/URLSession/libcurl/MultiHandle.swift
index 830dfaf6c4c..388ce8e59c8 100644
--- a/Sources/FoundationNetworking/URLSession/libcurl/MultiHandle.swift
+++ b/Sources/FoundationNetworking/URLSession/libcurl/MultiHandle.swift
@@ -127,6 +127,7 @@ fileprivate extension URLSession._MultiHandle {
             if let opaque = socketSourcePtr {
                 Unmanaged<_SocketSources>.fromOpaque(opaque).release()
             }
+            socketSources?.tearDown()
             socketSources = nil
         }
         if let ss = socketSources {
@@ -416,7 +417,7 @@ fileprivate extension URLSession._MultiHandle._Timeout {
     }
 }
 
-
+#if !os(Windows)
 /// Read and write libdispatch sources for a specific socket.
 ///
 /// A simple helper that combines two sources -- both being optional.
@@ -474,6 +475,179 @@ extension _SocketSources {
         }
     }
 }
+
+#else
+
+private let threadpoolWaitCallback: PTP_WAIT_CALLBACK = { (inst, context, pwa, res) in
+    guard let sources = _SocketSources.from(socketSourcePtr: context) else {
+        fatalError("Context is not set in socket callback")
+    }
+
+    sources.socketCallback()
+}
+
+private class _SocketSources {
+    struct SocketEvents: OptionSet {
+        let rawValue: CLong
+
+        static let read = SocketEvents(rawValue: FD_READ)
+        static let write = SocketEvents(rawValue: FD_WRITE)
+    }
+
+    private var socket: SOCKET = INVALID_SOCKET
+    private var queue: DispatchQueue?
+    private var handler: DispatchWorkItem?
+
+    // Only the handlerCallout and callback properties are
+    // accessed concurrently (from queue thread and ThreadpoolWait thread).
+    // While callback property should not be raced due to specific
+    // disarm logic, it is still guarded with lock for safety.
+    private var handlerCallout: DispatchWorkItem?
+    private var callback: (event: HANDLE, threadpoolWait: PTP_WAIT)?
+    private let lock = NSLock()
+
+    private var networkEvents: CLong = 0
+    private var events: SocketEvents = [] {
+        didSet {
+            guard oldValue != events else {
+                return
+            }
+            triggerIO()
+        }
+    }
+    
+    func triggerIO() {
+        // Decide which network events we're interested in,
+        // initialize callback lazily.
+        let (networkEvents, event) = { () -> (CLong, HANDLE?) in
+            guard !events.isEmpty else {
+                return (0, nil)
+            }
+            let event = {
+                if let callback = callback {
+                    return callback.event
+                }
+                guard let event = CreateEventW(nil, /* bManualReset */ false, /* bInitialState */ false, nil) else {
+                    fatalError("CreateEventW \(GetLastError())")
+                }
+                guard let threadpoolWait = CreateThreadpoolWait(threadpoolWaitCallback, Unmanaged.passUnretained(self).toOpaque(), /* PTP_CALLBACK_ENVIRON */ nil) else {
+                    fatalError("CreateThreadpoolWait \(GetLastError())")
+                }
+                SetThreadpoolWait(threadpoolWait, event, /* pftTimeout */ nil)
+                callback = (event, threadpoolWait)
+                return event
+            }()
+            return (FD_CLOSE | events.rawValue, event)
+        }()
+
+        if self.networkEvents != networkEvents {
+            guard WSAEventSelect(socket, event, networkEvents) == 0 else {
+                fatalError("WSAEventSelect \(WSAGetLastError())")
+            }
+            self.networkEvents = networkEvents
+        }
+
+        if events.contains(.write) {
+            // FD_WRITE will only be signaled if the socket becomes writable after 
+            // a send() fails with WSAEWOULDBLOCK. If shis zero-byte send() doesn't fail,
+            // we could immediately schedule the handler callout.
+            if send(socket, "", 0, 0) == 0 {
+                queue!.async(execute: handler!)
+            }
+        } else if events.isEmpty, let callback = callback {
+            SetThreadpoolWait(callback.threadpoolWait, nil, nil)
+            WaitForThreadpoolWaitCallbacks(callback.threadpoolWait, /* fCancelPendingCallbacks */ true)
+            CloseThreadpoolWait(callback.threadpoolWait)
+            CloseHandle(callback.event)
+
+            lock.lock()
+            self.callback = nil
+            handlerCallout?.cancel()
+            handlerCallout = nil
+            lock.unlock()
+
+            handler = nil
+        }
+    }
+
+    func createSources(with action: URLSession._MultiHandle._SocketRegisterAction, socket: CFURLSession_socket_t, queue: DispatchQueue, handler: DispatchWorkItem) {
+        precondition(self.socket == INVALID_SOCKET || self.socket == socket, "Socket value changed")
+        precondition(self.queue == nil || self.queue === queue, "Queue changed")
+
+        self.socket = socket
+        self.queue = queue
+        self.handler = handler
+
+        events = action.socketEvents
+    }
+
+    func tearDown() {
+        events = []
+    }
+
+    func socketCallback() {
+        // Note: this called on ThreadpoolWait thread.
+        lock.lock()
+        if let callback = callback {
+            ResetEvent(callback.event)
+            SetThreadpoolWait(callback.threadpoolWait, callback.event, /* pftTimeout */ nil)
+        }
+        lock.unlock()
+
+        performHandler()
+    }
+
+    private func performHandler() {
+        guard let queue = queue else {
+            fatalError("Attempting callout without queue set")
+        }
+
+        let handlerCallout = DispatchWorkItem {
+            self.lock.lock()
+            self.handlerCallout = nil
+            self.lock.unlock()
+
+            if let handler = self.handler, !handler.isCancelled {
+                handler.perform()
+            }
+
+            // Check if new callout was scheduled while we were performing the handler.
+            self.lock.lock()
+            let hasCallout = self.handlerCallout != nil
+            self.lock.unlock()
+            guard !hasCallout, !self.events.isEmpty else {
+                return
+            }
+
+            self.triggerIO()
+        }
+
+        // Simple callout merge implementation.
+        // Just do not schedule additional work if there is pending item.
+        lock.lock()
+        if self.handlerCallout == nil {
+            self.handlerCallout = handlerCallout
+            queue.async(execute: handlerCallout)
+        }
+        lock.unlock()
+    }
+
+}
+
+private extension URLSession._MultiHandle._SocketRegisterAction {
+    var socketEvents: _SocketSources.SocketEvents {
+        switch self {
+        case .none: return []
+        case .registerRead: return [.read]
+        case .registerWrite: return [.write]
+        case .registerReadAndWrite: return [.read, .write]
+        case .unregister: return []
+        }
+    }
+}
+
+#endif
+
 extension _SocketSources {
     /// Unwraps the `SocketSources`
     ///