diff --git a/src/spl/token/instructions.py b/src/spl/token/instructions.py
index 705d5ece..69e48052 100644
--- a/src/spl/token/instructions.py
+++ b/src/spl/token/instructions.py
@@ -1244,3 +1244,24 @@ def create_associated_token_account(payer: Pubkey, owner: Pubkey, mint: Pubkey)
         program_id=ASSOCIATED_TOKEN_PROGRAM_ID,
         data=bytes(0),
     )
+
+
+def create_idempotent_associated_token_account(payer: Pubkey, owner: Pubkey, mint: Pubkey) -> Instruction:
+    """Creates an associated token account for the given address/token mint if it not exists.
+
+    Returns:
+        The instruction to create the associated token account.
+    """
+    associated_token_address = get_associated_token_address(owner, mint)
+    return Instruction(
+        accounts=[
+            AccountMeta(pubkey=payer, is_signer=True, is_writable=True),
+            AccountMeta(pubkey=associated_token_address, is_signer=False, is_writable=True),
+            AccountMeta(pubkey=owner, is_signer=False, is_writable=False),
+            AccountMeta(pubkey=mint, is_signer=False, is_writable=False),
+            AccountMeta(pubkey=SYS_PROGRAM_ID, is_signer=False, is_writable=False),
+            AccountMeta(pubkey=TOKEN_PROGRAM_ID, is_signer=False, is_writable=False),
+        ],
+        program_id=ASSOCIATED_TOKEN_PROGRAM_ID,
+        data=bytes([1]),
+    )
diff --git a/tests/unit/test_spl_token_instructions.py b/tests/unit/test_spl_token_instructions.py
index f3a12132..cc97436f 100644
--- a/tests/unit/test_spl_token_instructions.py
+++ b/tests/unit/test_spl_token_instructions.py
@@ -1,7 +1,8 @@
 """Unit tests for SPL-token instructions."""
 import spl.token.instructions as spl_token
 from solders.pubkey import Pubkey
-from spl.token.constants import TOKEN_PROGRAM_ID, WRAPPED_SOL_MINT
+from solders.system_program import ID as SYSTEM_PROGRAM_ID
+from spl.token.constants import TOKEN_PROGRAM_ID, WRAPPED_SOL_MINT, ASSOCIATED_TOKEN_PROGRAM_ID
 from spl.token.instructions import get_associated_token_address
 
 
@@ -392,3 +393,36 @@ def test_sync_native(stubbed_sender):
     instruction = spl_token.sync_native(params)
     decoded_params = spl_token.decode_sync_native(instruction)
     assert params == decoded_params
+
+
+def test_create_idempotent_token_account(stubbed_receiver, stubbed_sender):
+    """Test Create idempotent token account."""
+    mint = Pubkey([0] * 31 + [0])
+    token_account = get_associated_token_address(stubbed_receiver, mint)
+    instruction = spl_token.create_idempotent_associated_token_account(
+        payer=stubbed_sender.pubkey(),
+        owner=stubbed_receiver,
+        mint=mint,
+    )
+
+    assert instruction.program_id == ASSOCIATED_TOKEN_PROGRAM_ID
+    assert instruction.data[0] == 1  # CreateIdempotent
+    assert len(instruction.accounts) == 6
+    assert instruction.accounts[0].pubkey == stubbed_sender.pubkey()
+    assert instruction.accounts[0].is_signer
+    assert instruction.accounts[0].is_writable
+    assert instruction.accounts[1].pubkey == token_account
+    assert not instruction.accounts[1].is_signer
+    assert instruction.accounts[1].is_writable
+    assert instruction.accounts[2].pubkey == stubbed_receiver
+    assert not instruction.accounts[2].is_signer
+    assert not instruction.accounts[2].is_writable
+    assert instruction.accounts[3].pubkey == mint
+    assert not instruction.accounts[3].is_signer
+    assert not instruction.accounts[3].is_writable
+    assert instruction.accounts[4].pubkey == SYSTEM_PROGRAM_ID
+    assert not instruction.accounts[4].is_signer
+    assert not instruction.accounts[4].is_writable
+    assert instruction.accounts[5].pubkey == TOKEN_PROGRAM_ID
+    assert not instruction.accounts[5].is_signer
+    assert not instruction.accounts[5].is_writable