ACL-based inbound mirroring applies to extended-ACL rules that include the mirror keyword.
device# configure terminal
device(config)# ip access-list extended extd_ACL5
device(conf-ipacl-ext)# seq 5 deny tcp host 10.24.26.145 any mirror device(conf-ipacl-ext)# seq 15 permit tcp 10.24.26.146 any mirror
device(config)# interface ethernet 2/1 device(conf-if-eth-2/1)# ip access-group extd_ACL5 in