diff --git a/python/src/com/jetbrains/python/psi/impl/PyClassImpl.java b/python/src/com/jetbrains/python/psi/impl/PyClassImpl.java
index 561feda63191..27db8b6fe64b 100644
--- a/python/src/com/jetbrains/python/psi/impl/PyClassImpl.java
+++ b/python/src/com/jetbrains/python/psi/impl/PyClassImpl.java
@@ -1222,6 +1222,8 @@ public class PyClassImpl extends PyBaseElementImpl<PyClassStub> implements PyCla
             .map(PyWithItem::getTarget)
             .select(PyTargetExpression.class)
             .forEach(result::add);
+
+          super.visitPyWithStatement(node);
         }
       });
       return result;
diff --git a/python/testData/inspections/PyUnresolvedReferencesInspection/instanceAttributeCreatedInsideWithStatement.py b/python/testData/inspections/PyUnresolvedReferencesInspection/instanceAttributeCreatedInsideWithStatement.py
new file mode 100644
index 000000000000..fd25530a1870
--- /dev/null
+++ b/python/testData/inspections/PyUnresolvedReferencesInspection/instanceAttributeCreatedInsideWithStatement.py
@@ -0,0 +1,8 @@
+class Foo(object):
+    def __init__(self):
+        with open('b.py'):
+            self.scope = "a"
+            pass
+
+    def get_scope(self):
+        return self.scope
\ No newline at end of file
diff --git a/python/testSrc/com/jetbrains/python/inspections/PyUnresolvedReferencesInspectionTest.java b/python/testSrc/com/jetbrains/python/inspections/PyUnresolvedReferencesInspectionTest.java
index 807e879d85ef..0b4da8a34b8e 100644
--- a/python/testSrc/com/jetbrains/python/inspections/PyUnresolvedReferencesInspectionTest.java
+++ b/python/testSrc/com/jetbrains/python/inspections/PyUnresolvedReferencesInspectionTest.java
@@ -758,6 +758,11 @@ public class PyUnresolvedReferencesInspectionTest extends PyInspectionTestCase {
     assertNotParsed((PyFile)fooPsiFile);
   }
 
+  // PY-23164
+  public void testInstanceAttributeCreatedInsideWithStatement() {
+    doTest();
+  }
+
   @NotNull
   @Override
   protected Class<? extends PyInspection> getInspectionClass() {