diff --git a/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td b/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
--- a/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
+++ b/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
@@ -1494,6 +1494,39 @@
   let hasVerifier = 1;
 }
 
+//===----------------------------------------------------------------------===//
+// 2.14.3. Set
+//===----------------------------------------------------------------------===//
+
+def OpenACC_SetOp : OpenACC_Op<"set", [AttrSizedOperandSegments]> {
+  let summary = "set operation";
+
+  let description = [{
+    The "acc.set" operation represents the OpenACC set directive.
+
+    Example:
+
+    ```mlir
+    acc.set device_num(%dev1 : i32)
+    ```
+  }];
+
+  let arguments = (ins Variadic<IntOrIndex>:$deviceTypeOperands,
+                       Optional<IntOrIndex>:$defaultAsync,
+                       Optional<IntOrIndex>:$deviceNumOperand,
+                       Optional<I1>:$ifCond);
+
+  let assemblyFormat = [{
+    oilist(
+      `device_type` `(` $deviceTypeOperands `:` type($deviceTypeOperands) `)`
+    | `default_async` `(` $defaultAsync `:` type($defaultAsync) `)`
+    | `device_num` `(` $deviceNumOperand `:` type($deviceNumOperand) `)`
+    | `if` `(` $ifCond `)`
+    ) attr-dict-with-keyword
+  }];
+  let hasVerifier = 1;
+}
+
 //===----------------------------------------------------------------------===//
 // 2.14.4. Update Directive
 //===----------------------------------------------------------------------===//
diff --git a/mlir/lib/Dialect/OpenACC/IR/OpenACC.cpp b/mlir/lib/Dialect/OpenACC/IR/OpenACC.cpp
--- a/mlir/lib/Dialect/OpenACC/IR/OpenACC.cpp
+++ b/mlir/lib/Dialect/OpenACC/IR/OpenACC.cpp
@@ -1124,6 +1124,22 @@
   return success();
 }
 
+//===----------------------------------------------------------------------===//
+// SetOp
+//===----------------------------------------------------------------------===//
+
+LogicalResult acc::SetOp::verify() {
+  Operation *currOp = *this;
+  while ((currOp = currOp->getParentOp()))
+    if (isComputeOperation(currOp))
+      return emitOpError("cannot be nested in a compute operation");
+  if (getDeviceTypeOperands().empty() && !getDefaultAsync() &&
+      !getDeviceNumOperand())
+    return emitOpError("at least one default_async, device_num, or device_type "
+                       "operand must appear");
+  return success();
+}
+
 //===----------------------------------------------------------------------===//
 // UpdateOp
 //===----------------------------------------------------------------------===//
diff --git a/mlir/test/Dialect/OpenACC/invalid.mlir b/mlir/test/Dialect/OpenACC/invalid.mlir
--- a/mlir/test/Dialect/OpenACC/invalid.mlir
+++ b/mlir/test/Dialect/OpenACC/invalid.mlir
@@ -493,3 +493,17 @@
 // expected-error@+1 {{num_gangs expects a maximum of 3 values}}
 acc.parallel num_gangs(%i64value, %i64value, %i64value, %i64value : i64, i64, i64, i64) {
 }
+
+// -----
+
+%i64value = arith.constant 1 : i64
+acc.parallel {
+// expected-error@+1 {{'acc.set' op cannot be nested in a compute operation}}
+  acc.set device_type(%i64value : i64)
+  acc.yield
+}
+
+// -----
+
+// expected-error@+1 {{'acc.set' op at least one default_async, device_num, or device_type operand must appear}}
+acc.set
diff --git a/mlir/test/Dialect/OpenACC/ops.mlir b/mlir/test/Dialect/OpenACC/ops.mlir
--- a/mlir/test/Dialect/OpenACC/ops.mlir
+++ b/mlir/test/Dialect/OpenACC/ops.mlir
@@ -1695,3 +1695,33 @@
 
 // CHECK-LABEL: func.func @compute3
 // CHECK: acc.declare dataOperands(
+
+// -----
+
+%i64Value = arith.constant 1 : i64
+%i32Value = arith.constant 1 : i32
+%i32Value2 = arith.constant 2 : i32
+%idxValue = arith.constant 1 : index
+%ifCond = arith.constant true
+acc.set device_type(%i32Value : i32)
+acc.set device_type(%i32Value, %i32Value2 : i32, i32)
+acc.set device_num(%i64Value : i64)
+acc.set device_num(%i32Value : i32)
+acc.set device_num(%idxValue : index)
+acc.set device_num(%idxValue : index) if(%ifCond)
+acc.set device_num(%idxValue : index) if(%ifCond)
+acc.set default_async(%i32Value : i32)
+
+// CHECK: [[I64VALUE:%.*]] = arith.constant 1 : i64
+// CHECK: [[I32VALUE:%.*]] = arith.constant 1 : i32
+// CHECK: [[I32VALUE2:%.*]] = arith.constant 2 : i32
+// CHECK: [[IDXVALUE:%.*]] = arith.constant 1 : index
+// CHECK: [[IFCOND:%.*]] = arith.constant true
+// CHECK: acc.set device_type([[I32VALUE]] : i32)
+// CHECK: acc.set device_type([[I32VALUE]], [[I32VALUE2]] : i32, i32)
+// CHECK: acc.set device_num([[I64VALUE]] : i64)
+// CHECK: acc.set device_num([[I32VALUE]] : i32)
+// CHECK: acc.set device_num([[IDXVALUE]] : index)
+// CHECK: acc.set device_num([[IDXVALUE]] : index) if([[IFCOND]])
+// CHECK: acc.set device_num([[IDXVALUE]] : index) if([[IFCOND]])
+// CHECK: acc.set default_async([[I32VALUE]] : i32)