diff --git a/django/test/utils.py b/django/test/utils.py
index 78bbb0cf65..63067c98a6 100644
--- a/django/test/utils.py
+++ b/django/test/utils.py
@@ -728,12 +728,13 @@ class CaptureQueriesContext:
         self.connection.ensure_connection()
         self.initial_queries = len(self.connection.queries_log)
         self.final_queries = None
-        request_started.disconnect(reset_queries)
+        self.reset_queries_disconnected = request_started.disconnect(reset_queries)
         return self
 
     def __exit__(self, exc_type, exc_value, traceback):
         self.connection.force_debug_cursor = self.force_debug_cursor
-        request_started.connect(reset_queries)
+        if self.reset_queries_disconnected:
+            request_started.connect(reset_queries)
         if exc_type is not None:
             return
         self.final_queries = len(self.connection.queries_log)
diff --git a/tests/test_utils/tests.py b/tests/test_utils/tests.py
index ae123920e0..e468c24727 100644
--- a/tests/test_utils/tests.py
+++ b/tests/test_utils/tests.py
@@ -435,6 +435,14 @@ class CaptureQueriesContextManagerTests(TestCase):
         self.assertIn(self.person_pk, captured_queries[0]["sql"])
         self.assertIn(self.person_pk, captured_queries[1]["sql"])
 
+    def test_with_client_nested(self):
+        with CaptureQueriesContext(connection) as captured_queries:
+            Person.objects.count()
+            with CaptureQueriesContext(connection):
+                pass
+            self.client.get(self.url)
+        self.assertEqual(2, len(captured_queries))
+
 
 @override_settings(ROOT_URLCONF="test_utils.urls")
 class AssertNumQueriesContextManagerTests(TestCase):
@@ -475,6 +483,13 @@ class AssertNumQueriesContextManagerTests(TestCase):
             self.client.get(self.url)
             self.client.get(self.url)
 
+    def test_with_client_nested(self):
+        with self.assertNumQueries(2):
+            Person.objects.count()
+            with self.assertNumQueries(0):
+                pass
+            self.client.get(self.url)
+
 
 @override_settings(ROOT_URLCONF="test_utils.urls")
 class AssertTemplateUsedContextManagerTests(SimpleTestCase):