diff --git a/CHANGELOG.md b/CHANGELOG.md
index 07fbeb2ebd..81482901d6 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -8,6 +8,7 @@
 * fix: improve context root included files calculation.
 * feat: add [`avoid-banned-imports`](https://dartcodemetrics.dev/docs/rules/common/avoid-banned-imports) rule
 * fix: resolve package with imported analysis options.
+* fix: change elements equality check to overcome incorrect libs resolution.
 * feat: add configuration to [`prefer-extracting-callbacks`](https://dartcodemetrics.dev/docs/rules/flutter/prefer-extracting-callbacks)
 * feat: improve [`checkstyle`](https://dartcodemetrics.dev/docs/cli/analyze#checkstyle) report, added metrics entries.
 
diff --git a/lib/src/analyzers/unused_code_analyzer/unused_code_analyzer.dart b/lib/src/analyzers/unused_code_analyzer/unused_code_analyzer.dart
index ac2687d441..a9d0183f9c 100644
--- a/lib/src/analyzers/unused_code_analyzer/unused_code_analyzer.dart
+++ b/lib/src/analyzers/unused_code_analyzer/unused_code_analyzer.dart
@@ -169,8 +169,28 @@ class UnusedCodeAnalyzer {
   }
 
   bool _isUsed(Element usedElement, Element element) =>
-      element == usedElement ||
-      element is PropertyInducingElement && element.getter == usedElement;
+      _isEqualElements(usedElement, element) ||
+      element is PropertyInducingElement &&
+          _isEqualElements(usedElement, element.getter);
+
+  bool _isEqualElements(Element left, Element? right) {
+    if (left == right) {
+      return true;
+    }
+
+    final usedLibrary = left.library;
+    final declaredSource = right?.librarySource;
+
+    // This is a hack to fix incorrect libraries resolution.
+    // Should be removed after new analyzer version is available.
+    // see: https://github.com/dart-lang/sdk/issues/49182
+    return usedLibrary != null &&
+        declaredSource != null &&
+        left.name == right?.name &&
+        usedLibrary.units
+            .map((unit) => unit.source.fullName)
+            .contains(declaredSource.fullName);
+  }
 
   bool _isUnused(
     FileElementsUsage codeUsages,
diff --git a/test/resources/unused_code_analyzer/library/entry_point.dart b/test/resources/unused_code_analyzer/library/entry_point.dart
new file mode 100644
index 0000000000..658ccdf374
--- /dev/null
+++ b/test/resources/unused_code_analyzer/library/entry_point.dart
@@ -0,0 +1 @@
+export 'src/usage.dart';
diff --git a/test/resources/unused_code_analyzer/library/resources/app_icons.dart b/test/resources/unused_code_analyzer/library/resources/app_icons.dart
new file mode 100644
index 0000000000..0f35559539
--- /dev/null
+++ b/test/resources/unused_code_analyzer/library/resources/app_icons.dart
@@ -0,0 +1,7 @@
+part of 'resources.dart';
+
+class AppIcons {
+  AppIcons._();
+
+  static const String authError = 'assets/icons/auth_error.svg';
+}
diff --git a/test/resources/unused_code_analyzer/library/resources/app_strings.dart b/test/resources/unused_code_analyzer/library/resources/app_strings.dart
new file mode 100644
index 0000000000..e728337280
--- /dev/null
+++ b/test/resources/unused_code_analyzer/library/resources/app_strings.dart
@@ -0,0 +1,7 @@
+part of 'resources.dart';
+
+class AppStrings {
+  AppStrings._();
+
+  static const String title = 'Application title';
+}
diff --git a/test/resources/unused_code_analyzer/library/resources/resources.dart b/test/resources/unused_code_analyzer/library/resources/resources.dart
new file mode 100644
index 0000000000..480bc527bb
--- /dev/null
+++ b/test/resources/unused_code_analyzer/library/resources/resources.dart
@@ -0,0 +1,2 @@
+part 'app_icons.dart';
+part 'app_strings.dart';
diff --git a/test/resources/unused_code_analyzer/library/src/usage.dart b/test/resources/unused_code_analyzer/library/src/usage.dart
new file mode 100644
index 0000000000..d3ad8888ff
--- /dev/null
+++ b/test/resources/unused_code_analyzer/library/src/usage.dart
@@ -0,0 +1,6 @@
+import '../resources/resources.dart';
+
+/// Checks if you are awesome. Spoiler: you are.
+class Awesome {
+  bool get isAwesome => AppStrings.title.isNotEmpty;
+}
diff --git a/test/src/analyzers/unused_code_analyzer/unused_code_analyzer_test.dart b/test/src/analyzers/unused_code_analyzer/unused_code_analyzer_test.dart
index 66f6278f9a..b4552f16d3 100644
--- a/test/src/analyzers/unused_code_analyzer/unused_code_analyzer_test.dart
+++ b/test/src/analyzers/unused_code_analyzer/unused_code_analyzer_test.dart
@@ -36,7 +36,7 @@ void main() {
         });
 
         test('should report 3 files and not report excluded file', () {
-          expect(result, hasLength(3));
+          expect(result, hasLength(4));
         });
 
         test('should analyze not used files', () async {
@@ -139,6 +139,20 @@ void main() {
           expect(eightsIssue.location.line, 171);
           expect(eightsIssue.location.column, 1);
         });
+
+        test('should analyze elements from incorrectly parsed library', () {
+          final report = result.firstWhere(
+            (report) => report.path.endsWith('app_icons.dart'),
+          );
+
+          expect(report.issues, hasLength(1));
+
+          final firstIssue = report.issues.first;
+          expect(firstIssue.declarationName, 'AppIcons');
+          expect(firstIssue.declarationType, 'class');
+          expect(firstIssue.location.line, 3);
+          expect(firstIssue.location.column, 1);
+        });
       });
 
       test('should return a reporter', () {