diff --git a/src/EFCore.Jet/Query/Sql/Internal/JetQuerySqlGenerator.cs b/src/EFCore.Jet/Query/Sql/Internal/JetQuerySqlGenerator.cs
index 80731af..4b2e672 100644
--- a/src/EFCore.Jet/Query/Sql/Internal/JetQuerySqlGenerator.cs
+++ b/src/EFCore.Jet/Query/Sql/Internal/JetQuerySqlGenerator.cs
@@ -751,6 +751,71 @@ namespace EntityFrameworkCore.Jet.Query.Sql.Internal
             return crossJoinExpression;
         }
 
+        private Expression VisitRowValuePrivate(RowValueExpression rowValueExpression, IReadOnlyList<string> columnNames)
+        {
+            var values = rowValueExpression.Values;
+            var count = values.Count;
+            for (var i = 0; i < count; i++)
+            {
+                if (i > 0)
+                {
+                    Sql.Append(", ");
+                }
+
+                Visit(values[i]);
+                Sql.Append(" AS ");
+                Sql.Append(_sqlGenerationHelper.DelimitIdentifier(columnNames[i]));
+            }
+
+            return rowValueExpression;
+        }
+
+        /// <summary>
+        ///     This is an internal API that supports the Entity Framework Core infrastructure and not subject to
+        ///     the same compatibility standards as public APIs. It may be changed or removed without notice in
+        ///     any release. You should only use it directly in your code with extreme caution and knowing that
+        ///     doing so can result in application failures when updating to a new Entity Framework Core release.
+        /// </summary>
+        protected override Expression VisitValues(ValuesExpression valuesExpression)
+        {
+            base.VisitValues(valuesExpression);
+
+            return valuesExpression;
+        }
+
+        /// <summary>
+        ///     This is an internal API that supports the Entity Framework Core infrastructure and not subject to
+        ///     the same compatibility standards as public APIs. It may be changed or removed without notice in
+        ///     any release. You should only use it directly in your code with extreme caution and knowing that
+        ///     doing so can result in application failures when updating to a new Entity Framework Core release.
+        /// </summary>
+        protected override void GenerateValues(ValuesExpression valuesExpression)
+        {
+            if (valuesExpression.RowValues.Count == 0)
+            {
+                throw new InvalidOperationException(RelationalStrings.EmptyCollectionNotSupportedAsInlineQueryRoot);
+            }
+
+            var rowValues = valuesExpression.RowValues;
+
+            for (var i = 0; i < rowValues.Count; i++)
+            {
+                Sql.Append("SELECT ");
+
+                VisitRowValuePrivate(valuesExpression.RowValues[i], valuesExpression.ColumnNames);
+                GeneratePseudoFromClause();
+                var alias = valuesExpression.Alias;
+                Sql.Append(" AS ");
+                Sql.Append(_sqlGenerationHelper.DelimitIdentifier(alias + "_" + i));
+                if (i != rowValues.Count - 1)
+                {
+                    Sql.AppendLine();
+                    Sql.AppendLine("UNION");
+                }
+            }
+        }
+
+
         /// <summary>Generates the TOP part of the SELECT statement,</summary>
         /// <param name="selectExpression"> The select expression. </param>
         protected override void GenerateTop(SelectExpression selectExpression)
diff --git a/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_odbc_x86.txt b/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_odbc_x86.txt
index 37ca3f8..a5cbdb3 100644
--- a/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_odbc_x86.txt
+++ b/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_odbc_x86.txt
@@ -15226,6 +15226,12 @@ EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.I
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_two_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_zero_values(async: False)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_zero_values(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_one_value(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_one_value(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_three_values(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_three_values(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_two_values(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_two_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_zero_values(async: False)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_zero_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Except_column_collection(async: False)
diff --git a/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_oledb_x86.txt b/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_oledb_x86.txt
index d73fc74..f3badd0 100644
--- a/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_oledb_x86.txt
+++ b/test/EFCore.Jet.FunctionalTests/GreenTests/ace_2010_oledb_x86.txt
@@ -16390,6 +16390,12 @@ EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.I
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_two_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_zero_values(async: False)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Contains_with_zero_values(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_one_value(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_one_value(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_three_values(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_three_values(async: True)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_two_values(async: False)
+EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_two_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_zero_values(async: False)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Count_with_zero_values(async: True)
 EntityFrameworkCore.Jet.FunctionalTests.Query.PrimitiveCollectionsQueryJetTest.Inline_collection_Except_column_collection(async: False)
diff --git a/test/EFCore.Jet.FunctionalTests/Query/PrimitiveCollectionsQueryJetTest.cs b/test/EFCore.Jet.FunctionalTests/Query/PrimitiveCollectionsQueryJetTest.cs
index 0fc237c..a70c0c3 100644
--- a/test/EFCore.Jet.FunctionalTests/Query/PrimitiveCollectionsQueryJetTest.cs
+++ b/test/EFCore.Jet.FunctionalTests/Query/PrimitiveCollectionsQueryJetTest.cs
@@ -77,13 +77,14 @@ WHERE `p`.`NullableInt` IS NULL OR `p`.`NullableInt` = 999
         await base.Inline_collection_Count_with_one_value(async);
 
         AssertSql(
-"""
-SELECT [p].[Id], [p].[Bool], [p].[Bools], [p].[DateTime], [p].[DateTimes], [p].[Enum], [p].[Enums], [p].[Int], [p].[Ints], [p].[NullableInt], [p].[NullableInts], [p].[NullableString], [p].[NullableStrings], [p].[String], [p].[Strings]
-FROM [PrimitiveCollectionsEntity] AS [p]
+            """
+SELECT `p`.`Id`, `p`.`Bool`, `p`.`Bools`, `p`.`DateTime`, `p`.`DateTimes`, `p`.`Enum`, `p`.`Enums`, `p`.`Int`, `p`.`Ints`, `p`.`NullableInt`, `p`.`NullableInts`, `p`.`NullableString`, `p`.`NullableStrings`, `p`.`String`, `p`.`Strings`
+FROM `PrimitiveCollectionsEntity` AS `p`
 WHERE (
     SELECT COUNT(*)
-    FROM (VALUES (CAST(2 AS int))) AS [v]([Value])
-    WHERE [v].[Value] > [p].[Id]) = 1
+    FROM (SELECT CLNG(2) AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_0`) AS `v`
+    WHERE `v`.`Value` > `p`.`Id`) = 1
 """);
     }
 
@@ -92,13 +93,17 @@ WHERE (
         await base.Inline_collection_Count_with_two_values(async);
 
         AssertSql(
-"""
-SELECT [p].[Id], [p].[Bool], [p].[Bools], [p].[DateTime], [p].[DateTimes], [p].[Enum], [p].[Enums], [p].[Int], [p].[Ints], [p].[NullableInt], [p].[NullableInts], [p].[NullableString], [p].[NullableStrings], [p].[String], [p].[Strings]
-FROM [PrimitiveCollectionsEntity] AS [p]
+            """
+SELECT `p`.`Id`, `p`.`Bool`, `p`.`Bools`, `p`.`DateTime`, `p`.`DateTimes`, `p`.`Enum`, `p`.`Enums`, `p`.`Int`, `p`.`Ints`, `p`.`NullableInt`, `p`.`NullableInts`, `p`.`NullableString`, `p`.`NullableStrings`, `p`.`String`, `p`.`Strings`
+FROM `PrimitiveCollectionsEntity` AS `p`
 WHERE (
     SELECT COUNT(*)
-    FROM (VALUES (CAST(2 AS int)), (999)) AS [v]([Value])
-    WHERE [v].[Value] > [p].[Id]) = 1
+    FROM (SELECT CLNG(2) AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_0`
+    UNION
+    SELECT 999 AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_1`) AS `v`
+    WHERE `v`.`Value` > `p`.`Id`) = 1
 """);
     }
 
@@ -107,13 +112,20 @@ WHERE (
         await base.Inline_collection_Count_with_three_values(async);
 
         AssertSql(
-"""
-SELECT [p].[Id], [p].[Bool], [p].[Bools], [p].[DateTime], [p].[DateTimes], [p].[Enum], [p].[Enums], [p].[Int], [p].[Ints], [p].[NullableInt], [p].[NullableInts], [p].[NullableString], [p].[NullableStrings], [p].[String], [p].[Strings]
-FROM [PrimitiveCollectionsEntity] AS [p]
+            """
+SELECT `p`.`Id`, `p`.`Bool`, `p`.`Bools`, `p`.`DateTime`, `p`.`DateTimes`, `p`.`Enum`, `p`.`Enums`, `p`.`Int`, `p`.`Ints`, `p`.`NullableInt`, `p`.`NullableInts`, `p`.`NullableString`, `p`.`NullableStrings`, `p`.`String`, `p`.`Strings`
+FROM `PrimitiveCollectionsEntity` AS `p`
 WHERE (
     SELECT COUNT(*)
-    FROM (VALUES (CAST(2 AS int)), (999), (1000)) AS [v]([Value])
-    WHERE [v].[Value] > [p].[Id]) = 2
+    FROM (SELECT CLNG(2) AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_0`
+    UNION
+    SELECT 999 AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_1`
+    UNION
+    SELECT 1000 AS `Value`
+    FROM (SELECT COUNT(*) FROM `#Dual`) AS `v_2`) AS `v`
+    WHERE `v`.`Value` > `p`.`Id`) = 2
 """);
     }