diff --git a/.changeset/quiet-spans-rest.md b/.changeset/quiet-spans-rest.md
new file mode 100644
index 00000000000..9e574309a3d
--- /dev/null
+++ b/.changeset/quiet-spans-rest.md
@@ -0,0 +1,5 @@
+---
+"effect": patch
+---
+
+Skip HTTP server span attribute collection when the span is not sampled.
diff --git a/packages/effect/src/unstable/http/HttpMiddleware.ts b/packages/effect/src/unstable/http/HttpMiddleware.ts
index 4d09d91a296..c5ddb3508c0 100644
--- a/packages/effect/src/unstable/http/HttpMiddleware.ts
+++ b/packages/effect/src/unstable/http/HttpMiddleware.ts
@@ -193,32 +193,6 @@ export const tracer: <E, R>(
       fiber.setContext(prevServices)
       const endTime = fiber.getRef(Clock).currentTimeNanosUnsafe()
       fiber.currentDispatcher.scheduleTask(() => {
-        const url = Request.toURL(request)
-        if (Option.isSome(url) && (url.value.username !== "" || url.value.password !== "")) {
-          url.value.username = "REDACTED"
-          url.value.password = "REDACTED"
-        }
-        const redactedHeaderNames = fiber.getRef(Headers.CurrentRedactedNames)
-        const requestHeaders = Headers.redact(request.headers, redactedHeaderNames)
-        span.attribute("http.request.method", request.method)
-        if (Option.isSome(url)) {
-          span.attribute("url.full", url.value.toString())
-          span.attribute("url.path", url.value.pathname)
-          const query = url.value.search.slice(1)
-          if (query !== "") {
-            span.attribute("url.query", url.value.search.slice(1))
-          }
-          span.attribute("url.scheme", url.value.protocol.slice(0, -1))
-        }
-        if (request.headers["user-agent"] !== undefined) {
-          span.attribute("user_agent.original", request.headers["user-agent"])
-        }
-        for (const name in requestHeaders) {
-          span.attribute(`http.request.header.${name}`, String(requestHeaders[name]))
-        }
-        if (Option.isSome(request.remoteAddress)) {
-          span.attribute("client.address", request.remoteAddress.value)
-        }
         let response: HttpServerResponse
         let spanExit = exit
         if (Exit.isFailure(exit)) {
@@ -228,10 +202,38 @@ export const tracer: <E, R>(
         } else {
           response = exit.value
         }
-        span.attribute("http.response.status_code", response.status)
-        const responseHeaders = Headers.redact(response.headers, redactedHeaderNames)
-        for (const name in responseHeaders) {
-          span.attribute(`http.response.header.${name}`, String(responseHeaders[name]))
+        if (span.sampled) {
+          const url = Request.toURL(request)
+          if (Option.isSome(url) && (url.value.username !== "" || url.value.password !== "")) {
+            url.value.username = "REDACTED"
+            url.value.password = "REDACTED"
+          }
+          const redactedHeaderNames = fiber.getRef(Headers.CurrentRedactedNames)
+          const requestHeaders = Headers.redact(request.headers, redactedHeaderNames)
+          span.attribute("http.request.method", request.method)
+          if (Option.isSome(url)) {
+            span.attribute("url.full", url.value.toString())
+            span.attribute("url.path", url.value.pathname)
+            const query = url.value.search.slice(1)
+            if (query !== "") {
+              span.attribute("url.query", url.value.search.slice(1))
+            }
+            span.attribute("url.scheme", url.value.protocol.slice(0, -1))
+          }
+          if (request.headers["user-agent"] !== undefined) {
+            span.attribute("user_agent.original", request.headers["user-agent"])
+          }
+          for (const name in requestHeaders) {
+            span.attribute(`http.request.header.${name}`, String(requestHeaders[name]))
+          }
+          if (Option.isSome(request.remoteAddress)) {
+            span.attribute("client.address", request.remoteAddress.value)
+          }
+          span.attribute("http.response.status_code", response.status)
+          const responseHeaders = Headers.redact(response.headers, redactedHeaderNames)
+          for (const name in responseHeaders) {
+            span.attribute(`http.response.header.${name}`, String(responseHeaders[name]))
+          }
         }
         span.end(endTime, spanExit)
       }, 0)
diff --git a/packages/effect/test/unstable/http/HttpMiddleware.test.ts b/packages/effect/test/unstable/http/HttpMiddleware.test.ts
index 8de2eeaf050..83bfda7f620 100644
--- a/packages/effect/test/unstable/http/HttpMiddleware.test.ts
+++ b/packages/effect/test/unstable/http/HttpMiddleware.test.ts
@@ -59,6 +59,70 @@ describe("HttpMiddleware", () => {
   })
 
   describe("tracer", () => {
+    it.effect("records attributes for sampled spans", () =>
+      Effect.gen(function*() {
+        let serverSpan: Tracer.NativeSpan | undefined
+        const tracer = Tracer.make({
+          span(options) {
+            serverSpan = new Tracer.NativeSpan(options)
+            return serverSpan
+          }
+        })
+        const request = HttpServerRequest.fromWeb(
+          new Request("https://localhost:3000/todos/1?foo=bar", {
+            method: "POST",
+            headers: {
+              "user-agent": "test-agent",
+              "x-request": "request"
+            }
+          })
+        )
+        const response = HttpServerResponse.empty({
+          status: 201,
+          headers: { "x-response": "response" }
+        })
+
+        yield* HttpMiddleware.tracer(Effect.succeed(response)).pipe(
+          Effect.provideService(HttpServerRequest.HttpServerRequest, request),
+          Effect.provideService(Tracer.Tracer, tracer)
+        )
+        yield* Effect.yieldNow
+
+        assert(serverSpan !== undefined)
+        assert.strictEqual(serverSpan.sampled, true)
+        assert.strictEqual(serverSpan.attributes.get("http.request.method"), "POST")
+        assert.strictEqual(serverSpan.attributes.get("url.path"), "/todos/1")
+        assert.strictEqual(serverSpan.attributes.get("url.query"), "foo=bar")
+        assert.strictEqual(serverSpan.attributes.get("user_agent.original"), "test-agent")
+        assert.strictEqual(serverSpan.attributes.get("http.request.header.x-request"), "request")
+        assert.strictEqual(serverSpan.attributes.get("http.response.status_code"), 201)
+        assert.strictEqual(serverSpan.attributes.get("http.response.header.x-response"), "response")
+      }))
+
+    it.effect("skips attributes for unsampled spans", () =>
+      Effect.gen(function*() {
+        let serverSpan: Tracer.NativeSpan | undefined
+        const tracer = Tracer.make({
+          span(options) {
+            serverSpan = new Tracer.NativeSpan(options)
+            return serverSpan
+          }
+        })
+        const request = HttpServerRequest.fromWeb(new Request("http://localhost:3000/unsampled"))
+
+        yield* HttpMiddleware.tracer(Effect.succeed(HttpServerResponse.empty({ status: 204 }))).pipe(
+          Effect.provideService(HttpServerRequest.HttpServerRequest, request),
+          Effect.provideService(Tracer.MinimumTraceLevel, "Fatal"),
+          Effect.provideService(Tracer.Tracer, tracer)
+        )
+        yield* Effect.yieldNow
+
+        assert(serverSpan !== undefined)
+        assert.strictEqual(serverSpan.sampled, false)
+        assert.strictEqual(serverSpan.attributes.size, 0)
+        assert.strictEqual(serverSpan.status._tag, "Ended")
+      }))
+
     it.effect("excludes the sent response from a failed stream span", () =>
       Effect.gen(function*() {
         let serverSpan: Tracer.NativeSpan | undefined