nodejs
diff --git a/‎doc/api/deprecations.md
+4-1 b/‎doc/api/deprecations.md
+4-1
diff --git a/‎lib/net.js
-39 b/‎lib/net.js
-39
diff --git a/‎test/parallel/test-net-deprecated-setsimultaneousaccepts.js
-18 b/‎test/parallel/test-net-deprecated-setsimultaneousaccepts.js
-18
diff --git a/‎test/parallel/test-net-server-simultaneous-accepts-produce-warning-once.js
-19 b/‎test/parallel/test-net-server-simultaneous-accepts-produce-warning-once.js
-19
@@ -2554,12 +2554,15 @@ undocumented `COUNTER_NET_SERVER_CONNECTION()`,
 
 <!-- YAML
 changes:
+  - version: REPLACEME
+    pr-url: https://github.com/nodejs/node/pull/57550
+    description: End-of-Life.
   - version: v12.0.0
     pr-url: https://github.com/nodejs/node/pull/23760
     description: Runtime deprecation.
 -->
 
-Type: Runtime
+Type: End-of-Life
 
 The undocumented `net._setSimultaneousAccepts()` function was originally
 intended for debugging and performance tuning when using the
 
@@ -2473,48 +2473,9 @@ Server.prototype.unref = function() {
   return this;
 };
 
-let _setSimultaneousAccepts;
-let warnSimultaneousAccepts = true;
-
-if (isWindows) {
-  let simultaneousAccepts;
-
-  _setSimultaneousAccepts = function(handle) {
-    if (warnSimultaneousAccepts) {
-      process.emitWarning(
-        'net._setSimultaneousAccepts() is deprecated and will be removed.',
-        'DeprecationWarning', 'DEP0121');
-      warnSimultaneousAccepts = false;
-    }
-    if (handle === undefined) {
-      return;
-    }
-
-    if (simultaneousAccepts === undefined) {
-      simultaneousAccepts = (process.env.NODE_MANY_ACCEPTS &&
-                             process.env.NODE_MANY_ACCEPTS !== '0');
-    }
-
-    if (handle._simultaneousAccepts !== simultaneousAccepts) {
-      handle.setSimultaneousAccepts(!!simultaneousAccepts);
-      handle._simultaneousAccepts = simultaneousAccepts;
-    }
-  };
-} else {
-  _setSimultaneousAccepts = function() {
-    if (warnSimultaneousAccepts) {
-      process.emitWarning(
-        'net._setSimultaneousAccepts() is deprecated and will be removed.',
-        'DeprecationWarning', 'DEP0121');
-      warnSimultaneousAccepts = false;
-    }
-  };
-}
-
 module.exports = {
   _createServerHandle: createServerHandle,
   _normalizeArgs: normalizeArgs,
-  _setSimultaneousAccepts,
   get BlockList() {
     BlockList ??= require('internal/blocklist').BlockList;
     return BlockList;