diff --git a/llvm/lib/Transforms/Scalar/SROA.cpp b/llvm/lib/Transforms/Scalar/SROA.cpp
--- a/llvm/lib/Transforms/Scalar/SROA.cpp
+++ b/llvm/lib/Transforms/Scalar/SROA.cpp
@@ -126,17 +126,18 @@
 /// Calculate the fragment of a variable to use when slicing a store
 /// based on the slice dimensions, existing fragment, and base storage
 /// fragment.
-/// Note that a returned value of std::nullopt indicates that there is
-/// no appropriate fragment available (rather than meaning use the whole
-/// variable, which is a common usage). Because the store is being sliced
-/// we always expect a fragment - there's never a case where the whole
-/// variable should be used.
-static std::optional<DIExpression::FragmentInfo>
-calculateFragment(uint64_t NewStorageSliceOffsetInBits,
+/// Results:
+/// UseFrag - Use Target as the new fragment.
+/// UseNoFrag - The new slice already covers the whole variable.
+/// Skip - The new alloca slice doesn't include this variable.
+enum FragCalcResult { UseFrag, UseNoFrag, Skip };
+static FragCalcResult
+calculateFragment(DILocalVariable *Variable,
+                  uint64_t NewStorageSliceOffsetInBits,
                   uint64_t NewStorageSliceSizeInBits,
                   std::optional<DIExpression::FragmentInfo> StorageFragment,
-                  std::optional<DIExpression::FragmentInfo> CurrentFragment) {
-  DIExpression::FragmentInfo Target;
+                  std::optional<DIExpression::FragmentInfo> CurrentFragment,
+                  DIExpression::FragmentInfo &Target) {
   // If the base storage describes part of the variable apply the offset and
   // the size constraint.
   if (StorageFragment) {
@@ -149,20 +150,32 @@
     Target.OffsetInBits = NewStorageSliceOffsetInBits;
   }
 
+  // If this slice extracts the entirety of an independent variable from a
+  // larger alloca, do not produce a fragment expression, as the variable is
+  // not fragmented.
+  if (!CurrentFragment) {
+    if (auto Size = Variable->getSizeInBits()) {
+      // Treat the current fragment as covering the whole variable.
+      CurrentFragment =  DIExpression::FragmentInfo(*Size, 0);
+      if (Target == CurrentFragment)
+        return UseNoFrag;
+    }
+  }
+
   // No additional work to do if there isn't a fragment already, or there is
   // but it already exactly describes the new assignment.
   if (!CurrentFragment || *CurrentFragment == Target)
-    return Target;
+    return UseFrag;
 
   // Reject the target fragment if it doesn't fit wholly within the current
   // fragment. TODO: We could instead chop up the target to fit in the case of
   // a partial overlap.
   if (Target.startInBits() < CurrentFragment->startInBits() ||
       Target.endInBits() > CurrentFragment->endInBits())
-    return std::nullopt;
+    return Skip;
 
   // Target fits within the current fragment, return it.
-  return Target;
+  return UseFrag;
 }
 
 static DebugVariable getAggregateVariable(DbgVariableIntrinsic *DVI) {
@@ -237,25 +250,24 @@
       }
       std::optional<DIExpression::FragmentInfo> CurrentFragment =
           Expr->getFragmentInfo();
-      std::optional<DIExpression::FragmentInfo> NewFragment =
-          calculateFragment(OldAllocaOffsetInBits, SliceSizeInBits,
-                            BaseFragment, CurrentFragment);
-      // Note that std::nullopt here means "skip this fragment" rather than
-      // "there is no fragment / use the whole variable".
-      if (!NewFragment)
-        continue;
+      DIExpression::FragmentInfo NewFragment;
+      FragCalcResult Result = calculateFragment(
+          DbgAssign->getVariable(), OldAllocaOffsetInBits, SliceSizeInBits,
+          BaseFragment, CurrentFragment, NewFragment);
 
-      if (!(NewFragment == CurrentFragment)) {
+      if (Result == Skip)
+        continue;
+      if (Result == UseFrag && !(NewFragment == CurrentFragment)) {
         if (CurrentFragment) {
           // Rewrite NewFragment to be relative to the existing one (this is
           // what createFragmentExpression wants).  CalculateFragment has
           // already resolved the size for us. FIXME: Should it return the
           // relative fragment too?
-          NewFragment->OffsetInBits -= CurrentFragment->OffsetInBits;
+          NewFragment.OffsetInBits -= CurrentFragment->OffsetInBits;
         }
         // Add the new fragment info to the existing expression if possible.
         if (auto E = DIExpression::createFragmentExpression(
-                Expr, NewFragment->OffsetInBits, NewFragment->SizeInBits)) {
+                Expr, NewFragment.OffsetInBits, NewFragment.SizeInBits)) {
           Expr = *E;
         } else {
           // Otherwise, add the new fragment info to an empty expression and
@@ -263,7 +275,7 @@
           // be computed with the new fragment.
           Expr = *DIExpression::createFragmentExpression(
               DIExpression::get(Expr->getContext(), std::nullopt),
-              NewFragment->OffsetInBits, NewFragment->SizeInBits);
+              NewFragment.OffsetInBits, NewFragment.SizeInBits);
           SetKillLocation = true;
         }
       }
diff --git a/llvm/test/DebugInfo/Generic/assignment-tracking/sroa/var-sized-fragment.ll b/llvm/test/DebugInfo/Generic/assignment-tracking/sroa/var-sized-fragment.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/Generic/assignment-tracking/sroa/var-sized-fragment.ll
@@ -0,0 +1,84 @@
+; RUN: opt -S %s -o - -passes=sroa | FileCheck %s
+
+;; SROA splits the alloca into two. Each slice already has a 32-bit variable
+;; associated with it (the structured binding variables). Check SROA doesn't
+;; mistakenly create 32 bit fragments for them.
+
+;; NOTE: The upper 32 bits are currently
+;; not tracked with assignment tracking (due to the dbg.declare containing an
+;; expression).
+;; The dbg intrinsics for the unnamed aggregate variable have been commented
+;; out to reduce test clutter.
+
+;; From C++ source:
+;; class two {public:int a; int b;}
+;; two get();
+;; int fun() {
+;;   auto [a, b] = get();
+;;   return a;
+;; }
+
+;; FIXME: Variable 'b' gets an incorrect location (value and expression) - see
+;; llvm.org/PR61981. This check just ensures that no fragment info is added to
+;; the dbg.value.
+; CHECK: dbg.value(metadata i32 %.sroa.0.0.extract.trunc, metadata ![[B:[0-9]+]], metadata !DIExpression(DW_OP_plus_uconst, 4))
+; CHECK: dbg.value(metadata i32 %.sroa.0.0.extract.trunc, metadata ![[A:[0-9]+]], metadata !DIExpression())
+; CHECK: ![[A]] = !DILocalVariable(name: "a",
+; CHECK: ![[B]] = !DILocalVariable(name: "b",
+
+%class.two = type { i32, i32 }
+
+define dso_local noundef i32 @_Z3funv() #0 !dbg !10 {
+entry:
+  %0 = alloca %class.two, align 4, !DIAssignID !23
+  ;;call void @llvm.dbg.assign(metadata i1 undef, metadata !17, metadata !DIExpression(), metadata !23, metadata ptr %0, metadata !DIExpression()), !dbg !24
+  call void @llvm.dbg.assign(metadata i1 undef, metadata !15, metadata !DIExpression(), metadata !23, metadata ptr %0, metadata !DIExpression()), !dbg !24
+  call void @llvm.dbg.declare(metadata ptr %0, metadata !16, metadata !DIExpression(DW_OP_plus_uconst, 4)), !dbg !26
+  %call = call i64 @_Z3getv()
+  store i64 %call, ptr %0, align 4, !DIAssignID !28
+  ;;call void @llvm.dbg.assign(metadata i64 %call, metadata !17, metadata !DIExpression(), metadata !28, metadata ptr %0, metadata !DIExpression()), !dbg !24
+  call void @llvm.dbg.assign(metadata i64 %call, metadata !15, metadata !DIExpression(), metadata !28, metadata ptr %0, metadata !DIExpression()), !dbg !24
+  %a = getelementptr inbounds %class.two, ptr %0, i32 0, i32 0
+  %1 = load i32, ptr %a, align 4
+  ret i32 %1
+}
+
+declare void @llvm.dbg.declare(metadata, metadata, metadata) #2
+declare !dbg !38 i64 @_Z3getv() #3
+declare void @llvm.dbg.assign(metadata, metadata, metadata, metadata, metadata, metadata) #2
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!2, !3, !4, !5, !6, !7, !8}
+!llvm.ident = !{!9}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 17.0.0", isOptimized: true, runtimeVersion: 0, emissionKind: FullDebug, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "test.cpp", directory: "h")
+!2 = !{i32 7, !"Dwarf Version", i32 5}
+!3 = !{i32 2, !"Debug Info Version", i32 3}
+!4 = !{i32 1, !"wchar_size", i32 4}
+!5 = !{i32 8, !"PIC Level", i32 2}
+!6 = !{i32 7, !"PIE Level", i32 2}
+!7 = !{i32 7, !"uwtable", i32 2}
+!8 = !{i32 7, !"debug-info-assignment-tracking", i1 true}
+!9 = !{!"clang version 17.0.0"}
+!10 = distinct !DISubprogram(name: "fun", linkageName: "_Z3funv", scope: !1, file: !1, line: 3, type: !11, scopeLine: 3, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition | DISPFlagOptimized, unit: !0, retainedNodes: !14)
+!11 = !DISubroutineType(types: !12)
+!12 = !{!13}
+!13 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!14 = !{!15, !16, !17}
+!15 = !DILocalVariable(name: "a", scope: !10, file: !1, line: 4, type: !13)
+!16 = !DILocalVariable(name: "b", scope: !10, file: !1, line: 4, type: !13)
+!17 = !DILocalVariable(scope: !10, file: !1, line: 4, type: !18)
+!18 = distinct !DICompositeType(tag: DW_TAG_class_type, name: "two", file: !19, line: 1, size: 64, flags: DIFlagTypePassByValue, elements: !20, identifier: "_ZTS3two")
+!19 = !DIFile(filename: "./include.h", directory: "/")
+!20 = !{!21, !22}
+!21 = !DIDerivedType(tag: DW_TAG_member, name: "a", scope: !18, file: !19, line: 1, baseType: !13, size: 32, flags: DIFlagPublic)
+!22 = !DIDerivedType(tag: DW_TAG_member, name: "b", scope: !18, file: !19, line: 1, baseType: !13, size: 32, offset: 32, flags: DIFlagPublic)
+!23 = distinct !DIAssignID()
+!24 = !DILocation(line: 0, scope: !10)
+!26 = !DILocation(line: 4, column: 12, scope: !10)
+!28 = distinct !DIAssignID()
+!38 = !DISubprogram(name: "get", linkageName: "_Z3getv", scope: !1, file: !1, line: 2, type: !39, flags: DIFlagPrototyped, spFlags: DISPFlagOptimized, retainedNodes: !41)
+!39 = !DISubroutineType(types: !40)
+!40 = !{!18}
+!41 = !{}