diff --git a/Include/pymacro.h b/Include/pymacro.h
index 342d2a7b844..9d264fe6eea 100644
--- a/Include/pymacro.h
+++ b/Include/pymacro.h
@@ -118,6 +118,15 @@
  */
 #if defined(__GNUC__) || defined(__clang__)
 #  define Py_UNUSED(name) _unused_ ## name __attribute__((unused))
+#elif defined(_MSC_VER)
+   // Disable warning C4100: unreferenced formal parameter,
+   // declare the parameter,
+   // restore old compiler warnings.
+#  define Py_UNUSED(name) \
+        __pragma(warning(push)) \
+        __pragma(warning(suppress: 4100)) \
+        _unused_ ## name \
+        __pragma(warning(pop))
 #else
 #  define Py_UNUSED(name) _unused_ ## name
 #endif
diff --git a/Misc/NEWS.d/next/C API/2023-07-25-17-23-08.gh-issue-107249.xqk2ke.rst b/Misc/NEWS.d/next/C API/2023-07-25-17-23-08.gh-issue-107249.xqk2ke.rst
new file mode 100644
index 00000000000..a7139024329
--- /dev/null
+++ b/Misc/NEWS.d/next/C API/2023-07-25-17-23-08.gh-issue-107249.xqk2ke.rst	
@@ -0,0 +1,2 @@
+Implement the :c:macro:`Py_UNUSED` macro for Windows MSVC compiler. Patch by
+Victor Stinner.