diff --git a/virtual/linux-sources/linux-sources-99.ebuild b/virtual/linux-sources/linux-sources-99.ebuild
new file mode 100644
index 0000000..128d719
--- /dev/null
+++ b/virtual/linux-sources/linux-sources-99.ebuild
@@ -0,0 +1,16 @@
+# Copyright 2025 Gentoo Authors
+# Distributed under the terms of the GNU General Public License v2
+
+EAPI=8
+
+DESCRIPTION="Dummy virtual for Linux kernel sources as dependency placeholder"
+HOMEPAGE=""
+SRC_URI=""
+
+LICENSE=""
+SLOT="0"
+KEYWORDS="amd64 x86"
+
+DEPEND=""
+RDEPEND="${DEPEND}"
+BDEPEND=""