diff --git a/src/SourceBuild/content/test/Microsoft.DotNet.UnifiedBuild.Tests/assets/SdkFileDiffExclusions-linux-any.txt b/src/SourceBuild/content/test/Microsoft.DotNet.UnifiedBuild.Tests/assets/SdkFileDiffExclusions-linux-any.txt
new file mode 100644
index 000000000..869358959
--- /dev/null
+++ b/src/SourceBuild/content/test/Microsoft.DotNet.UnifiedBuild.Tests/assets/SdkFileDiffExclusions-linux-any.txt
@@ -0,0 +1,14 @@
+# This list is processed using FileSystemName.MatchesSimpleExpression
+#
+# Format
+# {msft|sb},<path> [# comment]
+# msft = Microsoft built SDK
+# ub   = Unified Build SDK
+#
+# Examples
+# 'folder/*' matches 'folder/' and 'folder/abc'
+# 'folder/?*' matches 'folder/abc' but not 'folder/'
+
+# These files are Windows specific and should never have been in the Microsoft build
+msft,./sdk/x.y.z/Containers/containerize/*
+msft,./sdk/x.y.z/Containers/tasks/net472/*