diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -1089,8 +1089,12 @@
     TODO(toLocation(), "CompilerDirective lowering");
   }
 
-  void genFIR(const Fortran::parser::OpenACCConstruct &) {
-    TODO(toLocation(), "OpenACCConstruct lowering");
+  void genFIR(const Fortran::parser::OpenACCConstruct &acc) {
+    mlir::OpBuilder::InsertPoint insertPt = builder->saveInsertionPoint();
+    genOpenACCConstruct(*this, getEval(), acc);
+    for (Fortran::lower::pft::Evaluation &e : getEval().getNestedEvaluations())
+      genFIR(e);
+    builder->restoreInsertionPoint(insertPt);
   }
 
   void genFIR(const Fortran::parser::OpenACCDeclarativeConstruct &) {
diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -120,6 +120,56 @@
   return op;
 }
 
+static void genAsyncClause(Fortran::lower::AbstractConverter &converter,
+                           const Fortran::parser::AccClause::Async *asyncClause,
+                           mlir::Value &async, bool &addAsyncAttr,
+                           Fortran::lower::StatementContext &stmtCtx) {
+  const auto &asyncClauseValue = asyncClause->v;
+  if (asyncClauseValue) { // async has a value.
+    async = fir::getBase(converter.genExprValue(
+        *Fortran::semantics::GetExpr(*asyncClauseValue), stmtCtx));
+  } else {
+    addAsyncAttr = true;
+  }
+}
+
+static void genIfClause(Fortran::lower::AbstractConverter &converter,
+                        const Fortran::parser::AccClause::If *ifClause,
+                        mlir::Value &ifCond,
+                        Fortran::lower::StatementContext &stmtCtx) {
+  fir::FirOpBuilder &firOpBuilder = converter.getFirOpBuilder();
+  Value cond = fir::getBase(converter.genExprValue(
+      *Fortran::semantics::GetExpr(ifClause->v), stmtCtx));
+  ifCond = firOpBuilder.createConvert(converter.getCurrentLocation(),
+                                      firOpBuilder.getI1Type(), cond);
+}
+
+static void genWaitClause(Fortran::lower::AbstractConverter &converter,
+                          const Fortran::parser::AccClause::Wait *waitClause,
+                          SmallVectorImpl<mlir::Value> &operands,
+                          mlir::Value &waitDevnum, bool &addWaitAttr,
+                          Fortran::lower::StatementContext &stmtCtx) {
+  const auto &waitClauseValue = waitClause->v;
+  if (waitClauseValue) { // wait has a value.
+    const Fortran::parser::AccWaitArgument &waitArg = *waitClauseValue;
+    const std::list<Fortran::parser::ScalarIntExpr> &waitList =
+        std::get<std::list<Fortran::parser::ScalarIntExpr>>(waitArg.t);
+    for (const Fortran::parser::ScalarIntExpr &value : waitList) {
+      mlir::Value v = fir::getBase(
+          converter.genExprValue(*Fortran::semantics::GetExpr(value), stmtCtx));
+      operands.push_back(v);
+    }
+
+    const std::optional<Fortran::parser::ScalarIntExpr> &waitDevnumValue =
+        std::get<std::optional<Fortran::parser::ScalarIntExpr>>(waitArg.t);
+    if (waitDevnumValue)
+      waitDevnum = fir::getBase(converter.genExprValue(
+          *Fortran::semantics::GetExpr(*waitDevnumValue), stmtCtx));
+  } else {
+    addWaitAttr = true;
+  }
+}
+
 static void genACC(Fortran::lower::AbstractConverter &converter,
                    Fortran::lower::pft::Evaluation &eval,
                    const Fortran::parser::OpenACCLoopConstruct &loopConstruct) {
@@ -540,7 +590,7 @@
 genACCEnterDataOp(Fortran::lower::AbstractConverter &converter,
                   const Fortran::parser::AccClauseList &accClauseList) {
   mlir::Value ifCond, async, waitDevnum;
-  SmallVector<Value, 2> copyinOperands, createOperands, createZeroOperands,
+  SmallVector<mlir::Value> copyinOperands, createOperands, createZeroOperands,
       attachOperands, waitOperands;
 
   // Async, wait and self clause have optional values but can be present with
@@ -549,50 +599,24 @@
   bool addAsyncAttr = false;
   bool addWaitAttr = false;
 
-  auto &firOpBuilder = converter.getFirOpBuilder();
-  auto currentLocation = converter.getCurrentLocation();
+  fir::FirOpBuilder &firOpBuilder = converter.getFirOpBuilder();
+  mlir::Location currentLocation = converter.getCurrentLocation();
   Fortran::lower::StatementContext stmtCtx;
 
   // Lower clauses values mapped to operands.
   // Keep track of each group of operands separatly as clauses can appear
   // more than once.
-  for (const auto &clause : accClauseList.v) {
+  for (const Fortran::parser::AccClause &clause : accClauseList.v) {
     if (const auto *ifClause =
             std::get_if<Fortran::parser::AccClause::If>(&clause.u)) {
-      mlir::Value cond = fir::getBase(converter.genExprValue(
-          *Fortran::semantics::GetExpr(ifClause->v), stmtCtx));
-      ifCond = firOpBuilder.createConvert(currentLocation,
-                                          firOpBuilder.getI1Type(), cond);
+      genIfClause(converter, ifClause, ifCond, stmtCtx);
     } else if (const auto *asyncClause =
                    std::get_if<Fortran::parser::AccClause::Async>(&clause.u)) {
-      const auto &asyncClauseValue = asyncClause->v;
-      if (asyncClauseValue) { // async has a value.
-        async = fir::getBase(converter.genExprValue(
-            *Fortran::semantics::GetExpr(*asyncClauseValue), stmtCtx));
-      } else {
-        addAsyncAttr = true;
-      }
+      genAsyncClause(converter, asyncClause, async, addAsyncAttr, stmtCtx);
     } else if (const auto *waitClause =
                    std::get_if<Fortran::parser::AccClause::Wait>(&clause.u)) {
-      const auto &waitClauseValue = waitClause->v;
-      if (waitClauseValue) { // wait has a value.
-        const Fortran::parser::AccWaitArgument &waitArg = *waitClauseValue;
-        const std::list<Fortran::parser::ScalarIntExpr> &waitList =
-            std::get<std::list<Fortran::parser::ScalarIntExpr>>(waitArg.t);
-        for (const Fortran::parser::ScalarIntExpr &value : waitList) {
-          mlir::Value v = fir::getBase(converter.genExprValue(
-              *Fortran::semantics::GetExpr(value), stmtCtx));
-          waitOperands.push_back(v);
-        }
-
-        const std::optional<Fortran::parser::ScalarIntExpr> &waitDevnumValue =
-            std::get<std::optional<Fortran::parser::ScalarIntExpr>>(waitArg.t);
-        if (waitDevnumValue)
-          waitDevnum = fir::getBase(converter.genExprValue(
-              *Fortran::semantics::GetExpr(*waitDevnumValue), stmtCtx));
-      } else {
-        addWaitAttr = true;
-      }
+      genWaitClause(converter, waitClause, waitOperands, waitDevnum,
+                    addWaitAttr, stmtCtx);
     } else if (const auto *copyinClause =
                    std::get_if<Fortran::parser::AccClause::Copyin>(&clause.u)) {
       const Fortran::parser::AccObjectListWithModifier &listWithModifier =
@@ -627,7 +651,7 @@
   addOperands(operands, operandSegments, createZeroOperands);
   addOperands(operands, operandSegments, attachOperands);
 
-  auto enterDataOp = createSimpleOp<mlir::acc::EnterDataOp>(
+  mlir::acc::EnterDataOp enterDataOp = createSimpleOp<mlir::acc::EnterDataOp>(
       firOpBuilder, currentLocation, operands, operandSegments);
 
   if (addAsyncAttr)
diff --git a/flang/test/Lower/OpenACC/acc-enter-data.f90 b/flang/test/Lower/OpenACC/acc-enter-data.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/acc-enter-data.f90
@@ -0,0 +1,69 @@
+! This test checks lowering of OpenACC enter data directive.
+
+! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
+
+subroutine acc_enter_data
+  integer :: async = 1
+  real, dimension(10, 10) :: a, b, c
+  real, pointer :: d
+  logical :: ifCondition = .TRUE.
+
+!CHECK: [[A:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Ea"}
+!CHECK: [[B:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Eb"}
+!CHECK: [[C:%.*]] = fir.alloca !fir.array<10x10xf32> {{{.*}}uniq_name = "{{.*}}Ec"}
+!CHECK: [[D:%.*]] = fir.alloca !fir.box<!fir.ptr<f32>> {bindc_name = "d", uniq_name = "{{.*}}Ed"}
+
+  !$acc enter data create(a)
+!CHECK: acc.enter_data create([[A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
+
+  !$acc enter data create(a) if(.true.)
+!CHECK: [[IF1:%.*]] = arith.constant true
+!CHECK: acc.enter_data if([[IF1]]) create([[A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
+
+  !$acc enter data create(a) if(ifCondition)
+!CHECK: [[IFCOND:%.*]] = fir.load %{{.*}} : !fir.ref<!fir.logical<4>>
+!CHECK: [[IF2:%.*]] = fir.convert [[IFCOND]] : (!fir.logical<4>) -> i1
+!CHECK: acc.enter_data if([[IF2]]) create([[A]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
+
+  !$acc enter data create(a) create(b) create(c)
+!CHECK: acc.enter_data create([[A]], [[B]], [[C]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>){{$}}
+
+  !$acc enter data create(a) create(b) create(zero: c)
+!CHECK: acc.enter_data create([[A]], [[B]] : !fir.ref<!fir.array<10x10xf32>>, !fir.ref<!fir.array<10x10xf32>>) create_zero([[C]] : !fir.ref<!fir.array<10x10xf32>>){{$}}
+
+  !$acc enter data copyin(a) create(b) attach(d)
+!CHECK: acc.enter_data copyin([[A]] : !fir.ref<!fir.array<10x10xf32>>) create([[B]] : !fir.ref<!fir.array<10x10xf32>>) attach([[D]] : !fir.ref<!fir.box<!fir.ptr<f32>>>){{$}}
+
+  !$acc enter data create(a) async
+!CHECK: acc.enter_data create([[A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {async}
+
+  !$acc enter data create(a) wait
+!CHECK: acc.enter_data create([[A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {wait}
+
+  !$acc enter data create(a) async wait
+!CHECK: acc.enter_data create([[A]] : !fir.ref<!fir.array<10x10xf32>>) attributes {async, wait}
+
+  !$acc enter data create(a) async(1)
+!CHECK: [[ASYNC1:%.*]] = arith.constant 1 : i32
+!CHECK: acc.enter_data async([[ASYNC1]] : i32) create([[A]] : !fir.ref<!fir.array<10x10xf32>>)
+
+  !$acc enter data create(a) async(async)
+!CHECK: [[ASYNC2:%.*]] = fir.load %{{.*}} : !fir.ref<i32>
+!CHECK: acc.enter_data async([[ASYNC2]] : i32) create([[A]] : !fir.ref<!fir.array<10x10xf32>>)
+
+  !$acc enter data create(a) wait(1)
+!CHECK: [[WAIT1:%.*]] = arith.constant 1 : i32
+!CHECK: acc.enter_data wait([[WAIT1]] : i32) create([[A]] : !fir.ref<!fir.array<10x10xf32>>)
+
+  !$acc enter data create(a) wait(queues: 1, 2)
+!CHECK: [[WAIT2:%.*]] = arith.constant 1 : i32
+!CHECK: [[WAIT3:%.*]] = arith.constant 2 : i32
+!CHECK: acc.enter_data wait([[WAIT2]], [[WAIT3]] : i32, i32) create([[A]] : !fir.ref<!fir.array<10x10xf32>>)
+
+  !$acc enter data create(a) wait(devnum: 1: queues: 1, 2)
+!CHECK: [[WAIT4:%.*]] = arith.constant 1 : i32
+!CHECK: [[WAIT5:%.*]] = arith.constant 2 : i32
+!CHECK: [[WAIT6:%.*]] = arith.constant 1 : i32
+!CHECK: acc.enter_data wait_devnum([[WAIT6]] : i32) wait([[WAIT4]], [[WAIT5]] : i32, i32) create([[A]] : !fir.ref<!fir.array<10x10xf32>>)
+
+end subroutine acc_enter_data