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
@@ -1357,6 +1357,9 @@
   llvm::SmallVector<mlir::Value> attachEntryOperands, createEntryOperands,
       copyEntryOperands, copyoutEntryOperands, dataClauseOperands;
 
+  bool hasDefaultNone = false;
+  bool hasDefaultPresent = false;
+
   fir::FirOpBuilder &builder = converter.getFirOpBuilder();
 
   // Lower clauses values mapped to operands.
@@ -1437,6 +1440,14 @@
           /*structured=*/true);
       attachEntryOperands.append(dataClauseOperands.begin() + crtDataStart,
                                  dataClauseOperands.end());
+    } else if (const auto *defaultClause =
+                   std::get_if<Fortran::parser::AccClause::Default>(
+                       &clause.u)) {
+      if ((defaultClause->v).v == llvm::acc::DefaultValue::ACC_Default_none)
+        hasDefaultNone = true;
+      else if ((defaultClause->v).v ==
+               llvm::acc::DefaultValue::ACC_Default_present)
+        hasDefaultPresent = true;
     }
   }
 
@@ -1449,6 +1460,11 @@
   auto dataOp = createRegionOp<mlir::acc::DataOp, mlir::acc::TerminatorOp>(
       builder, currentLocation, operands, operandSegments);
 
+  if (hasDefaultNone)
+    dataOp.setDefaultAttr(mlir::acc::ClauseDefaultValue::None);
+  if (hasDefaultPresent)
+    dataOp.setDefaultAttr(mlir::acc::ClauseDefaultValue::Present);
+
   auto insPt = builder.saveInsertionPoint();
   builder.setInsertionPointAfter(dataOp);
 
diff --git a/flang/test/Lower/OpenACC/acc-data.f90 b/flang/test/Lower/OpenACC/acc-data.f90
--- a/flang/test/Lower/OpenACC/acc-data.f90
+++ b/flang/test/Lower/OpenACC/acc-data.f90
@@ -144,5 +144,19 @@
 ! CHECK: acc.detach accPtr(%[[ATTACH_D]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "d"}
 ! CHECK: acc.detach accPtr(%[[ATTACH_E]] : !fir.ptr<f32>) {dataClause = 10 : i64, name = "e"}
 
+  !$acc data default(none)
+  !$acc end data
+
+! CHECK: acc.data {
+! CHECK:   acc.terminator
+! CHECK: } attributes {defaultAttr = #acc<defaultvalue none>}
+
+  !$acc data default(present)
+  !$acc end data
+
+! CHECK: acc.data {
+! CHECK:   acc.terminator
+! CHECK: } attributes {defaultAttr = #acc<defaultvalue present>}
+
 end subroutine acc_data