diff --git a/crates/mako/src/ast_2/file.rs b/crates/mako/src/ast_2/file.rs
index 6950c5043..7bdd1661c 100644
--- a/crates/mako/src/ast_2/file.rs
+++ b/crates/mako/src/ast_2/file.rs
@@ -37,7 +37,6 @@ pub struct File {
     pub is_css_modules: bool,
     pub is_virtual: bool,
     pub is_entry: bool,
-    pub is_ignore: bool,
     pub pathname: PathBuf,
     pub search: String,
     pub params: Vec<(String, String)>,
@@ -54,7 +53,6 @@ impl Default for File {
             is_css_modules: false,
             is_virtual: false,
             is_entry: false,
-            is_ignore: false,
             pathname: PathBuf::new(),
             search: "".to_string(),
             params: vec![],
@@ -127,12 +125,6 @@ impl File {
         file
     }
 
-    pub fn new_ignore_with_content(path: String, content: Content, context: Arc<Context>) -> Self {
-        let mut file = File::with_content(path, content, context);
-        file.is_ignore = true;
-        file
-    }
-
     pub fn set_content(&mut self, content: Content) {
         self.content = Some(content);
     }
diff --git a/crates/mako/src/build.rs b/crates/mako/src/build.rs
index f6582f810..b9bcf2558 100644
--- a/crates/mako/src/build.rs
+++ b/crates/mako/src/build.rs
@@ -84,29 +84,23 @@ impl Compiler {
                 let path = dep.resolver_resource.get_resolved_path();
                 let dep_module_id = ModuleId::new(path.clone());
                 if !module_graph.has_module(&dep_module_id) {
-                    let (is_external, is_ignore) = match dep.resolver_resource {
-                        ResolverResource::Resolved(_) => (false, false),
-                        ResolverResource::External(_) => (true, false),
-                        ResolverResource::Ignored(_) => (false, true),
-                    };
-                    let module = if is_external {
-                        Self::create_external_module(&dep.resolver_resource, self.context.clone())
-                    } else {
-                        Self::create_empty_module(&dep_module_id)
+                    let module = match dep.resolver_resource {
+                        ResolverResource::Resolved(_) => {
+                            count += 1;
+
+                            let file = File::new(path.clone(), self.context.clone());
+                            build_with_pool(file, Some(dep.resolver_resource.clone()));
+                            Self::create_empty_module(&dep_module_id)
+                        }
+                        ResolverResource::External(_) => Self::create_external_module(
+                            &dep.resolver_resource,
+                            self.context.clone(),
+                        ),
+                        ResolverResource::Ignored(_) => {
+                            Self::create_ignored_module(&path, self.context.clone())
+                        }
                     };
-                    if !is_external {
-                        count += 1;
-                        let file = if !is_ignore {
-                            File::new(path.clone(), self.context.clone())
-                        } else {
-                            File::new_ignore_with_content(
-                                path.clone(),
-                                Content::Js("".to_string()),
-                                self.context.clone(),
-                            )
-                        };
-                        build_with_pool(file, Some(dep.resolver_resource.clone()));
-                    }
+
                     // 拿到依赖之后需要直接添加 module 到 module_graph 里，不能等依赖 build 完再添加
                     // 是因为由于是异步处理各个模块，后者会导致大量重复任务的 build_module 任务（3 倍左右）
                     module_ids.insert(module.id.clone());
@@ -191,6 +185,26 @@ __mako_require__.loadScript('{}', (e) => e.type === 'load' ? resolve() : reject(
         Ok(Module::new(module_id, false, Some(info)))
     }
 
+    fn create_ignored_module(path: &str, context: Arc<Context>) -> Module {
+        let module_id = ModuleId::new(path.to_owned());
+        let mut module = Module::new(module_id, false, None);
+        let file = File::with_content(
+            path.to_owned(),
+            Content::Js("".to_string()),
+            context.clone(),
+        );
+
+        let ast = Parse::parse(&file, context.clone()).unwrap();
+        let info = ModuleInfo {
+            file,
+            ast,
+            ..Default::default()
+        };
+
+        module.add_info(Some(info));
+        module
+    }
+
     pub fn create_empty_module(module_id: &ModuleId) -> Module {
         Module::new(module_id.clone(), false, None)
     }
diff --git a/crates/mako/src/load.rs b/crates/mako/src/load.rs
index a07dfeb85..1ba995270 100644
--- a/crates/mako/src/load.rs
+++ b/crates/mako/src/load.rs
@@ -29,8 +29,6 @@ enum LoadError {
     ToSvgrError { path: String, reason: String },
     #[error("Compile md error: {path:?}, reason: {reason:?}")]
     CompileMdError { path: String, reason: String },
-    #[error("Ignored file without content: {path:?}")]
-    IgnoredFileNoContent { path: String },
 }
 
 lazy_static! {
@@ -54,16 +52,6 @@ impl Load {
         mako_core::mako_profile_function!(file.path.to_string_lossy());
         debug!("load: {:?}", file);
 
-        if file.is_ignore {
-            if let Some(content) = &file.content {
-                return Ok(content.clone());
-            } else {
-                return Err(anyhow!(LoadError::IgnoredFileNoContent {
-                    path: file.path.to_string_lossy().to_string()
-                }));
-            }
-        }
-
         // plugin first
         let content: Option<Content> = context
             .plugin_driver