diff --git a/activerecord/lib/active_record/associations/preloader/association.rb b/activerecord/lib/active_record/associations/preloader/association.rb
index 4db5c67ad0f..7c23b7fbe26 100644
--- a/activerecord/lib/active_record/associations/preloader/association.rb
+++ b/activerecord/lib/active_record/associations/preloader/association.rb
@@ -247,8 +247,8 @@ module ActiveRecord
             association = owner.association(reflection.name)
 
             if reflection.collection?
-              association.loaded!
-              association.target.concat(records)
+              not_persisted_records = association.target.reject(&:persisted?)
+              association.target = records + not_persisted_records
             else
               association.target = records.first
             end
diff --git a/activerecord/test/cases/associations_test.rb b/activerecord/test/cases/associations_test.rb
index 69c1adfd436..812a6f17030 100644
--- a/activerecord/test/cases/associations_test.rb
+++ b/activerecord/test/cases/associations_test.rb
@@ -804,6 +804,17 @@ class PreloaderTest < ActiveRecord::TestCase
     end
   end
 
+  def test_preload_does_not_concatenate_duplicate_records
+    post = posts(:welcome)
+    post.reload
+    post.comments.create!(body: "A new comment")
+
+    ActiveRecord::Associations::Preloader.new(records: [post], associations: :comments).call
+
+    assert_equal post.comments.length, post.comments.count
+    assert_equal post.comments.all.to_a, post.comments
+  end
+
   def test_preload_for_hmt_with_conditions
     post = posts(:welcome)
     _normal_category = post.categories.create!(name: "Normal")