diff --git a/providers/src/airflow/providers/google/cloud/openlineage/utils.py b/providers/src/airflow/providers/google/cloud/openlineage/utils.py
index ff6c4c05bb6a4..6b8c93063fc39 100644
--- a/providers/src/airflow/providers/google/cloud/openlineage/utils.py
+++ b/providers/src/airflow/providers/google/cloud/openlineage/utils.py
@@ -54,6 +54,24 @@ def extract_ds_name_from_gcs_path(path: str) -> str:
 
     Returns:
         The processed dataset name.
+
+    Examples:
+        >>> extract_ds_name_from_gcs_path("/dir/file.*")
+        'dir'
+        >>> extract_ds_name_from_gcs_path("/dir/pre_")
+        'dir'
+        >>> extract_ds_name_from_gcs_path("/dir/file.txt")
+        'dir/file.txt'
+        >>> extract_ds_name_from_gcs_path("/dir/file.")
+        'dir'
+        >>> extract_ds_name_from_gcs_path("/dir/")
+        'dir'
+        >>> extract_ds_name_from_gcs_path("")
+        '/'
+        >>> extract_ds_name_from_gcs_path("/")
+        '/'
+        >>> extract_ds_name_from_gcs_path(".")
+        '/'
     """
     if WILDCARD in path:
         path = path.split(WILDCARD, maxsplit=1)[0]
diff --git a/providers/src/airflow/providers/google/cloud/transfers/s3_to_gcs.py b/providers/src/airflow/providers/google/cloud/transfers/s3_to_gcs.py
index cbd82724ede67..18687f1eb93d1 100644
--- a/providers/src/airflow/providers/google/cloud/transfers/s3_to_gcs.py
+++ b/providers/src/airflow/providers/google/cloud/transfers/s3_to_gcs.py
@@ -345,3 +345,18 @@ def get_transfer_hook(self):
             gcp_conn_id=self.gcp_conn_id,
             impersonation_chain=self.google_impersonation_chain,
         )
+
+    def get_openlineage_facets_on_start(self):
+        from airflow.providers.common.compat.openlineage.facet import Dataset
+        from airflow.providers.google.cloud.hooks.gcs import _parse_gcs_url
+        from airflow.providers.google.cloud.openlineage.utils import extract_ds_name_from_gcs_path
+        from airflow.providers.openlineage.extractors import OperatorLineage
+
+        gcs_bucket, gcs_blob = _parse_gcs_url(self.dest_gcs)
+        if not self.apply_gcs_prefix:
+            gcs_blob += self.prefix
+
+        return OperatorLineage(
+            inputs=[Dataset(namespace=f"s3://{self.bucket}", name=self.prefix.strip("/") or "/")],
+            outputs=[Dataset(namespace=f"gs://{gcs_bucket}", name=extract_ds_name_from_gcs_path(gcs_blob))],
+        )
diff --git a/providers/tests/google/cloud/transfers/test_local_to_gcs.py b/providers/tests/google/cloud/transfers/test_local_to_gcs.py
index 0ebf2f595032c..bf0ad43e1108d 100644
--- a/providers/tests/google/cloud/transfers/test_local_to_gcs.py
+++ b/providers/tests/google/cloud/transfers/test_local_to_gcs.py
@@ -195,7 +195,9 @@ def test_get_openlineage_facets_on_start_with_string_src(
         assert not result.run_facets
         assert len(result.outputs) == 1
         assert len(result.inputs) == 1
+        assert result.outputs[0].namespace == "gs://dummy"
         assert result.outputs[0].name == expected_output
+        assert result.inputs[0].namespace == "file"
         assert result.inputs[0].name == expected_input
         if symlink:
             assert result.inputs[0].facets["symlink"] == SymlinksDatasetFacet(
diff --git a/providers/tests/google/cloud/transfers/test_s3_to_gcs.py b/providers/tests/google/cloud/transfers/test_s3_to_gcs.py
index 896d281d32891..9539e257aff71 100644
--- a/providers/tests/google/cloud/transfers/test_s3_to_gcs.py
+++ b/providers/tests/google/cloud/transfers/test_s3_to_gcs.py
@@ -270,6 +270,38 @@ def test_execute_apply_gcs_prefix(
 
         assert sorted([s3_prefix + s3_object]) == sorted(uploaded_files)
 
+    @pytest.mark.parametrize(
+        ("s3_prefix", "gcs_destination", "apply_gcs_prefix", "expected_input", "expected_output"),
+        [
+            ("dir/pre", "gs://bucket/dest_dir/", False, "dir/pre", "dest_dir/dir"),
+            ("dir/pre/", "gs://bucket/dest_dir/", False, "dir/pre", "dest_dir/dir/pre"),
+            ("dir/pre", "gs://bucket/dest_dir/", True, "dir/pre", "dest_dir"),
+            ("dir/pre", "gs://bucket/", False, "dir/pre", "dir"),
+            ("dir/pre", "gs://bucket/", True, "dir/pre", "/"),
+            ("", "gs://bucket/", False, "/", "/"),
+            ("", "gs://bucket/", True, "/", "/"),
+        ],
+    )
+    def test_get_openlineage_facets_on_start(
+        self, s3_prefix, gcs_destination, apply_gcs_prefix, expected_input, expected_output
+    ):
+        operator = S3ToGCSOperator(
+            task_id=TASK_ID,
+            bucket=S3_BUCKET,
+            prefix=s3_prefix,
+            dest_gcs=gcs_destination,
+            apply_gcs_prefix=apply_gcs_prefix,
+        )
+        result = operator.get_openlineage_facets_on_start()
+        assert not result.job_facets
+        assert not result.run_facets
+        assert len(result.outputs) == 1
+        assert len(result.inputs) == 1
+        assert result.outputs[0].namespace == "gs://bucket"
+        assert result.outputs[0].name == expected_output
+        assert result.inputs[0].namespace == f"s3://{S3_BUCKET}"
+        assert result.inputs[0].name == expected_input
+
 
 class TestS3ToGoogleCloudStorageOperatorDeferrable:
     @mock.patch("airflow.providers.google.cloud.transfers.s3_to_gcs.CloudDataTransferServiceHook")