diff --git a/cgmanifests/generated/cgmanifest.json b/cgmanifests/generated/cgmanifest.json
index 4eb865968c..29eb7045fc 100644
--- a/cgmanifests/generated/cgmanifest.json
+++ b/cgmanifests/generated/cgmanifest.json
@@ -36,7 +36,7 @@
       "component": {
         "type": "git",
         "git": {
-          "commitHash": "4a2c63365eff8823a5221db86ef490e828306f9d",
+          "commitHash": "f46495ea96f68fc3f6c394f099b2992743f6ff7f",
           "repositoryUrl": "https://github.com/abseil/abseil-cpp.git"
         },
         "comments": "abseil_cpp"
diff --git a/cmake/CMakeLists.txt b/cmake/CMakeLists.txt
index ba7f75a806..daacd221ca 100644
--- a/cmake/CMakeLists.txt
+++ b/cmake/CMakeLists.txt
@@ -665,10 +665,10 @@ else()
   check_cxx_compiler_flag(-Wuseless-cast HAS_USELESS_CAST)
   check_cxx_compiler_flag(-Wstringop-overflow HAS_STRINGOP_OVERFLOW)
   if(onnxruntime_ENABLE_TRAINING_APIS)
-	check_cxx_compiler_flag(-Wdangling-reference HAS_DANGLING_REFERENCE)
-	if(HAS_DANGLING_REFERENCE)
-	  list(APPEND ORT_WARNING_FLAGS -Wno-dangling-reference)
-	endif()
+    check_cxx_compiler_flag(-Wdangling-reference HAS_DANGLING_REFERENCE)
+    if(HAS_DANGLING_REFERENCE)
+      list(APPEND ORT_WARNING_FLAGS -Wno-dangling-reference)
+    endif()
   endif()
   check_function_exists(reallocarray HAS_REALLOCARRAY)
   if (NOT APPLE AND NOT CMAKE_SYSTEM_NAME STREQUAL "Emscripten" AND onnxruntime_target_platform STREQUAL "aarch64")
@@ -845,8 +845,8 @@ if (onnxruntime_USE_QNN)
       file(GLOB QNN_LIB_FILES LIST_DIRECTORIES false "${onnxruntime_QNN_HOME}/lib/${QNN_ARCH_ABI}/libQnn*.so" "${onnxruntime_QNN_HOME}/lib/${QNN_ARCH_ABI}/Qnn*.dll")
       if (${QNN_ARCH_ABI} STREQUAL "aarch64-windows-msvc" OR ${QNN_ARCH_ABI} STREQUAL "arm64x-windows-msvc")
         file(GLOB EXTRA_HTP_LIB LIST_DIRECTORIES false "${onnxruntime_QNN_HOME}/lib/hexagon-v68/unsigned/libQnnHtpV68Skel.so"
-		                                       "${onnxruntime_QNN_HOME}/lib/hexagon-v73/unsigned/libQnnHtpV73Skel.so"
-		                                       "${onnxruntime_QNN_HOME}/lib/hexagon-v73/unsigned/libqnnhtpv73.cat")
+                                               "${onnxruntime_QNN_HOME}/lib/hexagon-v73/unsigned/libQnnHtpV73Skel.so"
+                                               "${onnxruntime_QNN_HOME}/lib/hexagon-v73/unsigned/libqnnhtpv73.cat")
         list(APPEND QNN_LIB_FILES ${EXTRA_HTP_LIB})
       endif()
       message(STATUS "QNN lib files: " ${QNN_LIB_FILES})
@@ -1057,6 +1057,9 @@ function(onnxruntime_set_compile_flags target_name)
     foreach(FLAG ${ORT_WARNING_FLAGS})
       target_compile_options(${target_name} PRIVATE "$<$<COMPILE_LANGUAGE:CXX>:${FLAG}>")
     endforeach()
+    if("${CMAKE_C_COMPILER_ID}" STREQUAL "GNU" AND CMAKE_C_COMPILER_VERSION VERSION_LESS 13 AND CMAKE_C_COMPILER_VERSION VERSION_GREATER_EQUAL 12)
+      target_compile_options(${target_name} PRIVATE "$<$<COMPILE_LANGUAGE:CXX>:-Wno-maybe-uninitialized>")
+    endif()
     if (onnxruntime_USE_CUDA)
       foreach(FLAG ${ORT_WARNING_FLAGS})
         target_compile_options(${target_name} PRIVATE "$<$<COMPILE_LANGUAGE:CUDA>:SHELL:--compiler-options ${FLAG}>")
@@ -1198,11 +1201,11 @@ if (onnxruntime_USE_ACL OR onnxruntime_USE_ACL_1902 OR onnxruntime_USE_ACL_1905
       if (onnxruntime_USE_ACL_2002)
         add_definitions(-DACL_2002=1)
       else()
-	if (onnxruntime_USE_ACL_2308)
-	  add_definitions(-DACL_2308=1)
-	else()
+    if (onnxruntime_USE_ACL_2308)
+      add_definitions(-DACL_2308=1)
+    else()
           add_definitions(-DACL_1905=1)
-	endif()
+    endif()
       endif()
     endif()
   endif()
diff --git a/cmake/deps.txt b/cmake/deps.txt
index 96c183909b..72469603a0 100644
--- a/cmake/deps.txt
+++ b/cmake/deps.txt
@@ -12,7 +12,7 @@
 # NOTE: You must run deps_update_and_upload.py and generate_cgmanifest.py when ready to test your changes in a CI.
 # See https://microsoft.sharepoint.com/teams/ONNX2/_layouts/OneNote.aspx?id=%2Fteams%2FONNX2%2FShared%20Documents%2FNotebooks%2FONNX%20Ecosystem%20Team%20Notebook&wd=target%28Development.one%7C63D3AB47-51D1-4A62-9965-66882234BD44%2FAdd%20or%20update%20a%20dependency%20in%20deps.txt%7C0E9ED71D-89D5-40FA-B05F-C0123289C591%2F%29
 #
-abseil_cpp;https://github.com/abseil/abseil-cpp/archive/refs/tags/20240116.0.zip;bc2cec6baaad67fcb6c0c38972b687d4797927e9
+abseil_cpp;https://github.com/abseil/abseil-cpp/archive/f46495ea96f68fc3f6c394f099b2992743f6ff7f.zip;0e2b6d1dc7f0a808d1e23f7dd985f7bc18d52cbc
 coremltools;https://github.com/apple/coremltools/archive/refs/tags/7.1.zip;f1bab0f30966f2e217d8e01207d518f230a1641a
 cxxopts;https://github.com/jarro2783/cxxopts/archive/3c73d91c0b04e2b59462f0a741be8c07024c1bc0.zip;6c6ca7f8480b26c8d00476e0e24b7184717fe4f0
 date;https://github.com/HowardHinnant/date/archive/refs/tags/v3.0.1.zip;2dac0c81dc54ebdd8f8d073a75c053b04b56e159
diff --git a/cmake/patches/abseil/absl_windows.patch b/cmake/patches/abseil/absl_windows.patch
index 584c49d612..8298364652 100644
--- a/cmake/patches/abseil/absl_windows.patch
+++ b/cmake/patches/abseil/absl_windows.patch
@@ -1,8 +1,43 @@
+diff --git a/absl/base/attributes.h b/absl/base/attributes.h
+index 5ea5ee3e..f4949898 100644
+--- a/absl/base/attributes.h
++++ b/absl/base/attributes.h
+@@ -559,7 +559,7 @@
+ #undef ABSL_ATTRIBUTE_UNUSED
+ #define ABSL_ATTRIBUTE_UNUSED __attribute__((__unused__))
+ #else
+-#define ABSL_ATTRIBUTE_UNUSED
++#define ABSL_ATTRIBUTE_UNUSED [[maybe_unused]]
+ #endif
+ 
+ // ABSL_ATTRIBUTE_INITIAL_EXEC
+diff --git a/absl/container/internal/raw_hash_set.h b/absl/container/internal/raw_hash_set.h
+index d4fe8f5c..27418d13 100644
+--- a/absl/container/internal/raw_hash_set.h
++++ b/absl/container/internal/raw_hash_set.h
+@@ -1924,7 +1924,7 @@ HashtablezInfoHandle SampleHashtablezInfo(size_t sizeof_slot, size_t sizeof_key,
+   // In SOO, we sample on the first insertion so if this is an empty SOO case
+   // (e.g. when reserve is called), then we still need to sample.
+   if (kSooEnabled && was_soo && c.size() == 0) {
+-    return Sample(sizeof_slot, sizeof_key, sizeof_value, SooCapacity());
++    return Sample(sizeof_slot, sizeof_key, sizeof_value, (int16_t)SooCapacity());
+   }
+   // For non-SOO cases, we sample whenever the capacity is increasing from zero
+   // to non-zero.
+@@ -3525,7 +3525,7 @@ class raw_hash_set {
+     assert(is_soo());
+     if (!ShouldSampleHashtablezInfo<CharAlloc>()) return HashtablezInfoHandle{};
+     return Sample(sizeof(slot_type), sizeof(key_type), sizeof(value_type),
+-                  SooCapacity());
++                  (int16_t)SooCapacity());
+   }
+ 
+   inline void destroy_slots() {
 diff --git a/absl/copts/GENERATED_AbseilCopts.cmake b/absl/copts/GENERATED_AbseilCopts.cmake
-index a4ab1aa2..dfd13fd7 100644
+index da2282fe..4c7fc26f 100644
 --- a/absl/copts/GENERATED_AbseilCopts.cmake
 +++ b/absl/copts/GENERATED_AbseilCopts.cmake
-@@ -129,8 +129,6 @@ list(APPEND ABSL_MSVC_FLAGS
+@@ -181,8 +181,6 @@ list(APPEND ABSL_MSVC_FLAGS
      "/wd4005"
      "/wd4068"
      "/wd4180"
@@ -10,12 +45,12 @@ index a4ab1aa2..dfd13fd7 100644
 -    "/wd4267"
      "/wd4503"
      "/wd4800"
- )
+     "/DNOMINMAX"
 diff --git a/absl/copts/GENERATED_copts.bzl b/absl/copts/GENERATED_copts.bzl
-index a6efc98e..8c4de8e7 100644
+index b9e0071e..dd8410ec 100644
 --- a/absl/copts/GENERATED_copts.bzl
 +++ b/absl/copts/GENERATED_copts.bzl
-@@ -130,8 +130,6 @@ ABSL_MSVC_FLAGS = [
+@@ -182,8 +182,6 @@ ABSL_MSVC_FLAGS = [
      "/wd4005",
      "/wd4068",
      "/wd4180",
@@ -23,12 +58,12 @@ index a6efc98e..8c4de8e7 100644
 -    "/wd4267",
      "/wd4503",
      "/wd4800",
- ]
+     "/DNOMINMAX",
 diff --git a/absl/copts/copts.py b/absl/copts/copts.py
-index e6e11949..0aa7d868 100644
+index 2d85ac74..4875d668 100644
 --- a/absl/copts/copts.py
 +++ b/absl/copts/copts.py
-@@ -115,10 +115,6 @@ MSVC_WARNING_FLAGS = [
+@@ -118,10 +118,6 @@ MSVC_WARNING_FLAGS = [
      "/wd4068",  # unknown pragma
      # qualifier applied to function type has no meaning; ignored
      "/wd4180",
diff --git a/onnxruntime/core/providers/qnn/builder/qnn_utils.cc b/onnxruntime/core/providers/qnn/builder/qnn_utils.cc
index dc56bc2231..c2e500b898 100644
--- a/onnxruntime/core/providers/qnn/builder/qnn_utils.cc
+++ b/onnxruntime/core/providers/qnn/builder/qnn_utils.cc
@@ -333,6 +333,8 @@ std::ostream& operator<<(std::ostream& out, const Qnn_Tensor_t& tensor) {
   }
   out << ")";
   out << " memType=" << GetQnnTensorMemType(tensor);
+// TODO: the code below has compilation errors with the latest ABSL
+#if 0
   if (GetQnnTensorMemType(tensor) == QNN_TENSORMEMTYPE_RAW) {
     if (GetQnnTensorDataType(tensor) == QNN_DATATYPE_FLOAT_32) {
       operator<< <float>(out, GetQnnTensorClientBuf(tensor));
@@ -355,6 +357,7 @@ std::ostream& operator<<(std::ostream& out, const Qnn_Tensor_t& tensor) {
       operator<< <int8_t>(out, GetQnnTensorClientBuf(tensor));
     }
   }
+#endif
   out << " quantizeParams:" << GetQnnTensorQParams(tensor);
   return out;
 }
diff --git a/tools/ci_build/github/azure-pipelines/templates/download-deps.yml b/tools/ci_build/github/azure-pipelines/templates/download-deps.yml
index 9bd5a81181..cf350704f8 100644
--- a/tools/ci_build/github/azure-pipelines/templates/download-deps.yml
+++ b/tools/ci_build/github/azure-pipelines/templates/download-deps.yml
@@ -11,7 +11,7 @@ steps:
       packageType: upack
       feed: '/7424c8e4-5c62-490e-95c4-79446f31017c'
       definition: '517c4f6f-5437-4392-a70d-4f15ec5be2f0'
-      version: 1.0.163
+      version: 1.0.165
       downloadPath: $(Build.BinariesDirectory)/deps
 
 # The private ADO project
@@ -22,7 +22,7 @@ steps:
       packageType: upack
       feed: '/4c7631f5-24c0-4307-8822-1aa8f180c325'
       definition: 'fd9dd5ad-b73e-4678-890e-edcf680dbc1a'
-      version: 1.0.163
+      version: 1.0.165
       downloadPath: $(Build.BinariesDirectory)/deps
 
 # You can add more ADO accounts at here.