diff --git a/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.spec.ts b/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.spec.ts
index b94ebe7f2c..a740e3c326 100644
--- a/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.spec.ts
+++ b/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.spec.ts
@@ -1011,52 +1011,6 @@ describe('TargetProjectLocator', () => {
       expect(result).toEqual('npm:foo@0.0.1');
     });
   });
-
-  describe('findDependencyInWorkspaceProjects', () => {
-    it.each`
-      pkgName        | project   | exports                                                      | dependency
-      ${'@org/pkg1'} | ${'pkg1'} | ${undefined}                                                 | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${undefined}                                                 | ${'@org/pkg1/subpath'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${'dist/index.js'}                                           | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{}}                                                        | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{}}                                                        | ${'@org/pkg1/subpath'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ '.': 'dist/index.js' }}                                  | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ '.': 'dist/index.js' }}                                  | ${'@org/pkg1/subpath'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ './subpath': './dist/subpath.js' }}                      | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ './subpath': './dist/subpath.js' }}                      | ${'@org/pkg1/subpath'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ import: './dist/index.js', default: './dist/index.js' }} | ${'@org/pkg1'}
-      ${'@org/pkg1'} | ${'pkg1'} | ${{ import: './dist/index.js', default: './dist/index.js' }} | ${'@org/pkg1/subpath'}
-    `(
-      'should find "$dependency" as "$project" when exports="$exports"',
-      ({ pkgName, project, exports, dependency }) => {
-        let projects: Record<string, ProjectGraphProjectNode> = {
-          [project]: {
-            name: project,
-            type: 'lib' as const,
-            data: {
-              root: project,
-              metadata: {
-                js: {
-                  packageName: pkgName,
-                  packageExports: exports,
-                },
-              },
-            },
-          },
-        };
-
-        const targetProjectLocator = new TargetProjectLocator(
-          projects,
-          {},
-          new Map()
-        );
-        const result =
-          targetProjectLocator.findDependencyInWorkspaceProjects(dependency);
-
-        expect(result).toEqual(project);
-      }
-    );
-  });
 });
 
 describe('isBuiltinModuleImport()', () => {
diff --git a/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.ts b/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.ts
index daca3da58f..e4752cd898 100644
--- a/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.ts
+++ b/packages/nx/src/plugins/js/project-graph/build-dependencies/target-project-locator.ts
@@ -259,14 +259,7 @@ export class TargetProjectLocator {
       this.nodes
     );
 
-    return (
-      this.packageEntryPointsToProjectMap[dep]?.name ??
-      // if the package exports do not include ".", look for subpath exports
-      Object.entries(this.packageEntryPointsToProjectMap).find(([entryPoint]) =>
-        dep.startsWith(`${entryPoint}/`)
-      )?.[1]?.name ??
-      null
-    );
+    return this.packageEntryPointsToProjectMap[dep]?.name ?? null;
   }
 
   private resolveImportWithTypescript(
diff --git a/packages/nx/src/plugins/js/utils/packages.ts b/packages/nx/src/plugins/js/utils/packages.ts
index f3a257db4c..0625deedec 100644
--- a/packages/nx/src/plugins/js/utils/packages.ts
+++ b/packages/nx/src/plugins/js/utils/packages.ts
@@ -15,28 +15,13 @@ export function getPackageEntryPointsToProjectMap<
     }
 
     const { packageName, packageExports } = metadata.js;
-    if (
-      !packageExports ||
-      typeof packageExports === 'string' ||
-      !Object.keys(packageExports).length
-    ) {
+    if (!packageExports || typeof packageExports === 'string') {
       // no `exports` or it points to a file, which would be the equivalent of
       // an '.' export, in which case the package name is the entry point
       result[packageName] = project;
     } else {
       for (const entryPoint of Object.keys(packageExports)) {
-        // if entrypoint begins with '.', it is a relative subpath export
-        // otherwise, it is a conditional export
-        // https://nodejs.org/api/packages.html#conditional-exports
-        if (entryPoint.startsWith('.')) {
-          result[join(packageName, entryPoint)] = project;
-        } else {
-          result[packageName] = project;
-        }
-      }
-      // if there was no '.' entrypoint, ensure the package name is matched with the project
-      if (!result[packageName]) {
-        result[packageName] = project;
+        result[join(packageName, entryPoint)] = project;
       }
     }
   }