diff --git a/.changeset/long-colts-listen.md b/.changeset/long-colts-listen.md
new file mode 100644
index 00000000..ef73f33a
--- /dev/null
+++ b/.changeset/long-colts-listen.md
@@ -0,0 +1,5 @@
+---
+'@ice/pkg': minor
+---
+
+feat: support `compileExcludes` options for transform
diff --git a/packages/pkg/package.json b/packages/pkg/package.json
index a8f9c03c..9464e409 100644
--- a/packages/pkg/package.json
+++ b/packages/pkg/package.json
@@ -59,6 +59,7 @@
     "gzip-size": "^7.0.0",
     "lodash.merge": "^4.6.2",
     "magic-string": "^0.25.7",
+    "picomatch": "^2.3.1",
     "picocolors": "^1.0.0",
     "postcss": "^8.4.6",
     "postcss-plugin-rpx2vw": "^1.0.0",
@@ -73,6 +74,7 @@
     "@types/babel__core": "^7.1.20",
     "@types/fs-extra": "^9.0.13",
     "@types/lodash.merge": "^4.6.7",
+    "@types/picomatch": "^2.0.0",
     "@types/node": "^17.0.2",
     "cssnano": "^5.1.15",
     "jest": "^29.4.3",
diff --git a/packages/pkg/src/tasks/transform.ts b/packages/pkg/src/tasks/transform.ts
index f97ff418..5f6d1cf3 100644
--- a/packages/pkg/src/tasks/transform.ts
+++ b/packages/pkg/src/tasks/transform.ts
@@ -19,6 +19,7 @@ import type {
 } from '../types.js';
 import type { RollupOptions, SourceMapInput } from 'rollup';
 import { getTransformEntryDirs } from '../helpers/getTaskIO.js';
+import picomatch from 'picomatch';
 
 export const watchTransformTasks: RunTasks = async (taskOptionsList, context, watcher) => {
   const handleChangeFunctions: HandleChange[] = [];
@@ -128,6 +129,8 @@ async function runTransform(
     },
   });
 
+  const excludeMatcher = picomatch(userConfig?.transform?.compileExcludes ?? []);
+
   const start = performance.now();
 
   logger.debug('Transform start...');
@@ -150,7 +153,7 @@ async function runTransform(
     let map: SourceMapInput = null;
 
     // User should use plugins to transform other types of files.
-    if (loadResult === null && !INCLUDES_UTF8_FILE_TYPE.test(files[i].ext)) {
+    if (excludeMatcher(files[i].filePath) || (loadResult === null && !INCLUDES_UTF8_FILE_TYPE.test(files[i].ext))) {
       fs.copyFileSync(files[i].absolutePath, dest);
 
       logger.debug(`Transform file ${files[i].absolutePath}`, timeFrom(traverseFileStart));
diff --git a/packages/pkg/src/types.ts b/packages/pkg/src/types.ts
index f125c322..7d992155 100644
--- a/packages/pkg/src/types.ts
+++ b/packages/pkg/src/types.ts
@@ -36,6 +36,10 @@ export interface TransformUserConfig {
    * @see https://github.com/isaacs/minimatch
    */
   excludes?: string | string[];
+  /**
+   * Exclude compiling files which are copy.
+   */
+  compileExcludes?: string | string[];
 }
 
 export interface BundleUserConfig {
diff --git a/packages/pkg/tests/fixtures/transform-excludes/package.json b/packages/pkg/tests/fixtures/transform-excludes/package.json
new file mode 100644
index 00000000..a6a2357f
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/package.json
@@ -0,0 +1,8 @@
+{
+  "name": "@ice/pkg-tests-fixtures-transform-excludes",
+  "version": "0.0.0",
+  "private": true,
+  "dependencies": {
+    "@ice/pkg": "workspace:*"
+  }
+}
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/index.min.js b/packages/pkg/tests/fixtures/transform-excludes/src/index.min.js
new file mode 100644
index 00000000..1b53228d
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/index.min.js
@@ -0,0 +1,3 @@
+'use strict';
+const path = require('path');
+console.log(path);
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/index.ts b/packages/pkg/tests/fixtures/transform-excludes/src/index.ts
new file mode 100644
index 00000000..96c0dbc9
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/index.ts
@@ -0,0 +1 @@
+export const title = 'index'
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.less b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.less
new file mode 100644
index 00000000..2d130df9
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.less
@@ -0,0 +1 @@
+.foo { color: red; }
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.min.js b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.min.js
new file mode 100644
index 00000000..1b53228d
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.min.js
@@ -0,0 +1,3 @@
+'use strict';
+const path = require('path');
+console.log(path);
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.ts b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.ts
new file mode 100644
index 00000000..721490c7
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n1.ts
@@ -0,0 +1 @@
+export const path = 'nested/n1'
diff --git a/packages/pkg/tests/fixtures/transform-excludes/src/nested/n2.ts b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n2.ts
new file mode 100644
index 00000000..ab7fbeee
--- /dev/null
+++ b/packages/pkg/tests/fixtures/transform-excludes/src/nested/n2.ts
@@ -0,0 +1 @@
+export const path = 'nested/n2'
diff --git a/packages/pkg/tests/projects/__snapshots__/transform-excludes.test.ts.snap b/packages/pkg/tests/projects/__snapshots__/transform-excludes.test.ts.snap
new file mode 100644
index 00000000..7b585604
--- /dev/null
+++ b/packages/pkg/tests/projects/__snapshots__/transform-excludes.test.ts.snap
@@ -0,0 +1,305 @@
+// Vitest Snapshot v1
+
+exports[`Run config compile-excludes > cjs structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.js",
+        },
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+        {
+          "name": "n2.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "cjs",
+}
+`;
+
+exports[`Run config compile-excludes > dist structure 1`] = `null`;
+
+exports[`Run config compile-excludes > es2017 structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.js",
+        },
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+        {
+          "name": "n2.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "es2017",
+}
+`;
+
+exports[`Run config compile-excludes > esm structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.js",
+        },
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+        {
+          "name": "n2.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "esm",
+}
+`;
+
+exports[`Run config compile-excludes > file content cjs/index.js 1`] = `
+"\\"use strict\\";
+Object.defineProperty(exports, \\"__esModule\\", {
+    value: true
+});
+Object.defineProperty(exports, \\"title\\", {
+    enumerable: true,
+    get: function() {
+        return title;
+    }
+});
+var title = \\"index\\";
+"
+`;
+
+exports[`Run config compile-excludes > file content cjs/index.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content cjs/nested/n1.js 1`] = `
+"\\"use strict\\";
+Object.defineProperty(exports, \\"__esModule\\", {
+    value: true
+});
+Object.defineProperty(exports, \\"path\\", {
+    enumerable: true,
+    get: function() {
+        return path;
+    }
+});
+var path = \\"nested/n1\\";
+"
+`;
+
+exports[`Run config compile-excludes > file content cjs/nested/n1.less 1`] = `
+".foo { color: red; }
+"
+`;
+
+exports[`Run config compile-excludes > file content cjs/nested/n1.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content cjs/nested/n2.js 1`] = `
+"\\"use strict\\";
+Object.defineProperty(exports, \\"__esModule\\", {
+    value: true
+});
+Object.defineProperty(exports, \\"path\\", {
+    enumerable: true,
+    get: function() {
+        return path;
+    }
+});
+var path = \\"nested/n2\\";
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/index.js 1`] = `
+"export const title = 'index';
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/index.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/nested/n1.js 1`] = `
+"export const path = 'nested/n1';
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/nested/n1.less 1`] = `
+".foo { color: red; }
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/nested/n1.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content es2017/nested/n2.js 1`] = `
+"export const path = 'nested/n2';
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/index.js 1`] = `
+"export var title = \\"index\\";
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/index.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/nested/n1.js 1`] = `
+"export var path = \\"nested/n1\\";
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/nested/n1.less 1`] = `
+".foo { color: red; }
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/nested/n1.min.js 1`] = `
+"'use strict';
+const path = require('path');
+console.log(path);
+"
+`;
+
+exports[`Run config compile-excludes > file content esm/nested/n2.js 1`] = `
+"export var path = \\"nested/n2\\";
+"
+`;
+
+exports[`Run config excludes > cjs structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "cjs",
+}
+`;
+
+exports[`Run config excludes > dist structure 1`] = `null`;
+
+exports[`Run config excludes > es2017 structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "es2017",
+}
+`;
+
+exports[`Run config excludes > esm structure 1`] = `
+{
+  "files": [
+    {
+      "name": "index.js",
+    },
+    {
+      "name": "index.min.js",
+    },
+    {
+      "files": [
+        {
+          "name": "n1.less",
+        },
+        {
+          "name": "n1.min.js",
+        },
+      ],
+      "name": "nested",
+    },
+  ],
+  "name": "esm",
+}
+`;
diff --git a/packages/pkg/tests/projects/helper.ts b/packages/pkg/tests/projects/helper.ts
index 97401e2c..c79917cb 100644
--- a/packages/pkg/tests/projects/helper.ts
+++ b/packages/pkg/tests/projects/helper.ts
@@ -3,13 +3,15 @@ import * as path from 'node:path'
 import * as url from "node:url";
 import * as fse from 'fs-extra'
 import fs from "fs-extra";
-import { execSync, spawn } from 'node:child_process'
-import { UserConfig } from '../../src'
+import { execSync } from 'node:child_process'
+import { UserConfig, TransformUserConfig } from '../../src'
 
 const fixturesDir = path.join(url.fileURLToPath(import.meta.url), '../../fixtures')
 
 const CHECK_DIRS = ['es2017', 'esm', 'dist', 'cjs']
 
+export const ALL_TRANSFORM_FORMATS: TransformUserConfig['formats'] = ['cjs', 'es2017', 'esm']
+
 export interface ProjectTestUserConfig {
   name: string,
   config?: string | UserConfig
diff --git a/packages/pkg/tests/projects/transform-excludes.test.ts b/packages/pkg/tests/projects/transform-excludes.test.ts
new file mode 100644
index 00000000..df349d35
--- /dev/null
+++ b/packages/pkg/tests/projects/transform-excludes.test.ts
@@ -0,0 +1,22 @@
+import { ALL_TRANSFORM_FORMATS, runProjectTest } from "./helper";
+
+runProjectTest('transform-excludes', [{
+  name: 'excludes',
+  snapshot: 'structure',
+  config: {
+    transform: {
+      formats: ALL_TRANSFORM_FORMATS,
+      excludes: ['**/n*.ts'],
+    },
+    declaration: false
+  }
+}, {
+  name: 'compile-excludes',
+  config: {
+    transform: {
+      formats: ALL_TRANSFORM_FORMATS,
+      compileExcludes: ['**/*.min.js'],
+    },
+    declaration: false,
+  }
+}])
diff --git a/pnpm-lock.yaml b/pnpm-lock.yaml
index 2b07d1fc..bac6be4b 100644
--- a/pnpm-lock.yaml
+++ b/pnpm-lock.yaml
@@ -426,6 +426,9 @@ importers:
       picocolors:
         specifier: ^1.0.0
         version: 1.0.0
+      picomatch:
+        specifier: ^2.3.1
+        version: 2.3.1
       postcss:
         specifier: ^8.4.6
         version: 8.4.14
@@ -463,6 +466,9 @@ importers:
       '@types/node':
         specifier: ^17.0.2
         version: 17.0.45
+      '@types/picomatch':
+        specifier: ^2.0.0
+        version: 2.3.4
       cssnano:
         specifier: ^5.1.15
         version: 5.1.15(postcss@8.4.14)
@@ -491,6 +497,12 @@ importers:
         specifier: workspace:*
         version: link:../../..
 
+  packages/pkg/tests/fixtures/transform-excludes:
+    dependencies:
+      '@ice/pkg':
+        specifier: workspace:*
+        version: link:../../..
+
   packages/plugin-docusaurus:
     dependencies:
       '@docusaurus/core':
@@ -7420,6 +7432,10 @@ packages:
   /@types/parse5@5.0.3:
     resolution: {integrity: sha512-kUNnecmtkunAoQ3CnjmMkzNU/gtxG8guhi+Fk2U/kOpIKjIMKnXGp4IJCgQJrXSgMsWYimYG4TGjz/UzbGEBTw==}
 
+  /@types/picomatch@2.3.4:
+    resolution: {integrity: sha512-0so8lU8O5zatZS/2Fi4zrwks+vZv7e0dygrgEZXljODXBig97l4cPQD+9LabXfGJOWwoRkTVz6Q4edZvD12UOA==}
+    dev: true
+
   /@types/prettier@2.7.2:
     resolution: {integrity: sha512-KufADq8uQqo1pYKVIYzfKbJfBAc0sOeXqGbFaSpv8MRmC/zXgowNZmFcbngndGk922QDmOASEXUZCaY48gs4cg==}
     dev: true
diff --git a/website/docs/reference/config.md b/website/docs/reference/config.md
index 41f0ad3a..349136ac 100644
--- a/website/docs/reference/config.md
+++ b/website/docs/reference/config.md
@@ -266,20 +266,43 @@ export default defineConfig({
 + 类型：`string | string[]`
 + 默认值：`undefined`
 
-排除无需编译的文件。比如，我们不想编译 `src` 下的所有测试文件，其中测试文件包含在 `__tests__` 目录下，或以 `*.test.[j|t]s` 结尾。
+排除无需处理的文件，既不会进行编译，也不会进行拷贝。
+比如，不想处理 `src` 下的所有测试文件，其中测试文件包含在 `__tests__` 目录下，或以 `*.test.[j|t]s` 结尾。
 
 ```ts title="build.config.mts"
 import { defineConfig } from '@ice/pkg';
 
 export default defineConfig({
   transfrom: {
-    excludes: ['**/__tests__/**', '*.test.[j|t]s'],
+    excludes: ['**/__tests__/**', '**/*.test.[j|t]s'],
   },
 });
 ```
 
 `excludes` 的配置完全遵循 [minimatch](https://github.com/isaacs/minimatch) 写法。
 
+#### compileExcludes
+
++ 类型：`string | string[]`
++ 默认值: `undefined`
++ 可用版本: `1.6.0`
+
+排除无需编译但需要进行拷贝的代码文件。
+
+例如，不希望重复编译 `.min.js` 后缀的文件，但是又希望能够直接拷贝到输出文件夹内，则可以按照如下配置
+
+```ts title="build.config.mts"
+import { defineConfig } from '@ice/pkg';
+
+export default defineConfig({
+  transfrom: {
+    compileExcludes: ['**/*.min.js'],
+  },
+});
+```
+
+配置规则和 `excludes` 一致。
+
 ### bundle
 
 该字段定义 [Bundle 模式](../guide/abilities#双模式构建) 下额外的配置，若开启，默认生成 `dist` 文件目录。`bundle` 包含以下配置：