diff --git a/package-lock.json b/package-lock.json
index d44b853..83cc951 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -10,6 +10,7 @@
       "license": "MIT",
       "dependencies": {
         "@istanbuljs/load-nyc-config": "^1.1.0",
+        "espree": "^9.5.2",
         "istanbul-lib-instrument": "^5.1.0",
         "picocolors": "^1.0.0",
         "test-exclude": "^6.0.0"
@@ -1422,7 +1423,6 @@
       "version": "8.8.2",
       "resolved": "https://registry.npmjs.org/acorn/-/acorn-8.8.2.tgz",
       "integrity": "sha512-xjIYgE8HBrkpd/sJqOGNspf8uHG+NOHGOw6a/Urj8taM2EXfdNAH2oFcPeIFfsv3+kz/mJrS5VuMqbNLjCa2vw==",
-      "dev": true,
       "bin": {
         "acorn": "bin/acorn"
       },
@@ -1430,6 +1430,14 @@
         "node": ">=0.4.0"
       }
     },
+    "node_modules/acorn-jsx": {
+      "version": "5.3.2",
+      "resolved": "https://registry.npmjs.org/acorn-jsx/-/acorn-jsx-5.3.2.tgz",
+      "integrity": "sha512-rq9s+JNhf0IChjtDXxllJ7g41oZk5SlXtp0LHwyA5cejwn7vKmKp4pPri6YEePv2PU65sAsegbXtIinmDFDXgQ==",
+      "peerDependencies": {
+        "acorn": "^6.0.0 || ^7.0.0 || ^8.0.0"
+      }
+    },
     "node_modules/agent-base": {
       "version": "6.0.2",
       "resolved": "https://registry.npmjs.org/agent-base/-/agent-base-6.0.2.tgz",
@@ -2304,6 +2312,33 @@
         "node": ">=0.8.0"
       }
     },
+    "node_modules/eslint-visitor-keys": {
+      "version": "3.4.1",
+      "resolved": "https://registry.npmjs.org/eslint-visitor-keys/-/eslint-visitor-keys-3.4.1.tgz",
+      "integrity": "sha512-pZnmmLwYzf+kWaM/Qgrvpen51upAktaaiI01nsJD/Yr3lMOdNtq0cxkrrg16w64VtisN6okbs7Q8AfGqj4c9fA==",
+      "engines": {
+        "node": "^12.22.0 || ^14.17.0 || >=16.0.0"
+      },
+      "funding": {
+        "url": "https://opencollective.com/eslint"
+      }
+    },
+    "node_modules/espree": {
+      "version": "9.5.2",
+      "resolved": "https://registry.npmjs.org/espree/-/espree-9.5.2.tgz",
+      "integrity": "sha512-7OASN1Wma5fum5SrNhFMAMJxOUAbhyfQ8dQ//PJaJbNw0URTPWqIghHWt1MmAANKhHZIYOHruW4Kw4ruUWOdGw==",
+      "dependencies": {
+        "acorn": "^8.8.0",
+        "acorn-jsx": "^5.3.2",
+        "eslint-visitor-keys": "^3.4.1"
+      },
+      "engines": {
+        "node": "^12.22.0 || ^14.17.0 || >=16.0.0"
+      },
+      "funding": {
+        "url": "https://opencollective.com/eslint"
+      }
+    },
     "node_modules/esprima": {
       "version": "4.0.1",
       "resolved": "https://registry.npmjs.org/esprima/-/esprima-4.0.1.tgz",
@@ -9613,8 +9648,13 @@
     "acorn": {
       "version": "8.8.2",
       "resolved": "https://registry.npmjs.org/acorn/-/acorn-8.8.2.tgz",
-      "integrity": "sha512-xjIYgE8HBrkpd/sJqOGNspf8uHG+NOHGOw6a/Urj8taM2EXfdNAH2oFcPeIFfsv3+kz/mJrS5VuMqbNLjCa2vw==",
-      "dev": true
+      "integrity": "sha512-xjIYgE8HBrkpd/sJqOGNspf8uHG+NOHGOw6a/Urj8taM2EXfdNAH2oFcPeIFfsv3+kz/mJrS5VuMqbNLjCa2vw=="
+    },
+    "acorn-jsx": {
+      "version": "5.3.2",
+      "resolved": "https://registry.npmjs.org/acorn-jsx/-/acorn-jsx-5.3.2.tgz",
+      "integrity": "sha512-rq9s+JNhf0IChjtDXxllJ7g41oZk5SlXtp0LHwyA5cejwn7vKmKp4pPri6YEePv2PU65sAsegbXtIinmDFDXgQ==",
+      "requires": {}
     },
     "agent-base": {
       "version": "6.0.2",
@@ -10268,6 +10308,21 @@
       "resolved": "https://registry.npmjs.org/escape-string-regexp/-/escape-string-regexp-1.0.5.tgz",
       "integrity": "sha512-vbRorB5FUQWvla16U8R/qgaFIya2qGzwDrNmCZuYKrbdSUMG6I1ZCGQRefkRVhuOkIGVne7BQ35DSfo1qvJqFg=="
     },
+    "eslint-visitor-keys": {
+      "version": "3.4.1",
+      "resolved": "https://registry.npmjs.org/eslint-visitor-keys/-/eslint-visitor-keys-3.4.1.tgz",
+      "integrity": "sha512-pZnmmLwYzf+kWaM/Qgrvpen51upAktaaiI01nsJD/Yr3lMOdNtq0cxkrrg16w64VtisN6okbs7Q8AfGqj4c9fA=="
+    },
+    "espree": {
+      "version": "9.5.2",
+      "resolved": "https://registry.npmjs.org/espree/-/espree-9.5.2.tgz",
+      "integrity": "sha512-7OASN1Wma5fum5SrNhFMAMJxOUAbhyfQ8dQ//PJaJbNw0URTPWqIghHWt1MmAANKhHZIYOHruW4Kw4ruUWOdGw==",
+      "requires": {
+        "acorn": "^8.8.0",
+        "acorn-jsx": "^5.3.2",
+        "eslint-visitor-keys": "^3.4.1"
+      }
+    },
     "esprima": {
       "version": "4.0.1",
       "resolved": "https://registry.npmjs.org/esprima/-/esprima-4.0.1.tgz",
diff --git a/package.json b/package.json
index 45ee231..d5d61fe 100644
--- a/package.json
+++ b/package.json
@@ -38,6 +38,7 @@
   ],
   "dependencies": {
     "@istanbuljs/load-nyc-config": "^1.1.0",
+    "espree": "^9.5.2",
     "istanbul-lib-instrument": "^5.1.0",
     "picocolors": "^1.0.0",
     "test-exclude": "^6.0.0"
diff --git a/src/index.ts b/src/index.ts
index 417e555..7755244 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -4,6 +4,7 @@ import { createInstrumenter } from 'istanbul-lib-instrument';
 import TestExclude from 'test-exclude';
 import { loadNycConfig } from '@istanbuljs/load-nyc-config';
 import picocolors from 'picocolors';
+import {createIdentitySourceMap} from "./source-map";
 
 const { yellow } = picocolors;
 
@@ -181,9 +182,13 @@ export default function istanbulPlugin(opts: IstanbulPluginOptions = {}): Plugin
       const filename = resolveFilename(id);
 
       if (testExclude.shouldInstrument(filename)) {
+        // Create a source map to combine with the source map of previous plugins
+        instrumenter.instrumentSync(srcCode, filename, createIdentitySourceMap(filename, srcCode))
+        const map = instrumenter.lastSourceMap();
+
+        // Instrument code using the source map of previous plugins
         const sourceMap = sanitizeSourceMap(this.getCombinedSourcemap());
         const code = instrumenter.instrumentSync(srcCode, filename, sourceMap);
-        const map = instrumenter.lastSourceMap();
 
         // Required to cast to correct mapping value
         return { code, map } as TransformResult;
diff --git a/src/source-map.ts b/src/source-map.ts
new file mode 100644
index 0000000..304714b
--- /dev/null
+++ b/src/source-map.ts
@@ -0,0 +1,19 @@
+import * as espree from 'espree'
+import {SourceMapGenerator} from 'source-map'
+
+
+export function createIdentitySourceMap(file: string, source: string) {
+    const gen = new SourceMapGenerator({ file });
+    const tokens = espree.tokenize(source, { loc: true, ecmaVersion: 'latest' });
+
+    tokens.forEach((token: any) => {
+        const loc = token.loc.start;
+        gen.addMapping({
+            source: file,
+            original: loc,
+            generated: loc
+        });
+    });
+
+    return JSON.parse(gen.toString())
+}
diff --git a/src/types.d.ts b/src/types.d.ts
index 3b974b8..92f0740 100644
--- a/src/types.d.ts
+++ b/src/types.d.ts
@@ -51,3 +51,41 @@ declare module 'test-exclude' {
 
   export = TestExclude;
 }
+
+declare module 'espree' {
+  // https://github.com/eslint/espree#options
+  export interface Options {
+    comment?: boolean;
+    ecmaFeatures?: {
+      globalReturn?: boolean;
+      impliedStrict?: boolean;
+      jsx?: boolean;
+    };
+    ecmaVersion?:
+        | 3
+        | 5
+        | 6
+        | 7
+        | 8
+        | 9
+        | 10
+        | 11
+        | 12
+        | 2015
+        | 2016
+        | 2017
+        | 2018
+        | 2019
+        | 2020
+        | 2021
+        | 2022
+        | 2023
+        | 'latest';
+    loc?: boolean;
+    range?: boolean;
+    sourceType?: 'script' | 'module';
+    tokens?: boolean;
+  }
+  // https://github.com/eslint/espree#tokenize
+  export function tokenize(code: string, options?: Options): any;
+}