diff --git a/NEW/src/JdeScoping.DataSync/Etl/Destinations/DbBulkMergeDestination.cs b/NEW/src/JdeScoping.DataSync/Etl/Destinations/DbBulkMergeDestination.cs
new file mode 100644
index 0000000..c4a0984
--- /dev/null
+++ b/NEW/src/JdeScoping.DataSync/Etl/Destinations/DbBulkMergeDestination.cs
@@ -0,0 +1,204 @@
+using System.Data;
+using System.Diagnostics;
+using System.Text;
+using JdeScoping.DataAccess.Interfaces;
+using JdeScoping.DataSync.Etl.Contracts;
+using JdeScoping.DataSync.Etl.Results;
+using Microsoft.Data.SqlClient;
+
+namespace JdeScoping.DataSync.Etl.Destinations;
+
+/// <summary>
+/// Imports data into a SQL Server table using bulk copy to a temp table followed by MERGE.
+/// This approach supports incremental updates by matching on key columns and updating
+/// existing rows or inserting new ones.
+/// </summary>
+public class DbBulkMergeDestination : IImportDestination
+{
+    private const int DefaultBatchSize = 10000;
+
+    private readonly IDbConnectionFactory _connectionFactory;
+    private readonly string _tableName;
+    private readonly string[] _matchColumns;
+    private readonly string[]? _updateColumns;
+    private readonly int _batchSize;
+
+    /// <inheritdoc />
+    public string DestinationName => $"BulkMerge:{_tableName}";
+
+    /// <summary>
+    /// Creates a new bulk merge destination for the specified table.
+    /// </summary>
+    /// <param name="connectionFactory">Factory to create database connections.</param>
+    /// <param name="tableName">Name of the destination table.</param>
+    /// <param name="matchColumns">Columns to match on for determining existing rows (key columns).</param>
+    /// <param name="updateColumns">Columns to update when a row matches. If null, all non-match columns are updated.</param>
+    /// <param name="batchSize">Number of rows per batch. 0 uses the default (10000).</param>
+    public DbBulkMergeDestination(
+        IDbConnectionFactory connectionFactory,
+        string tableName,
+        string[] matchColumns,
+        string[]? updateColumns = null,
+        int batchSize = 0)
+    {
+        ArgumentNullException.ThrowIfNull(connectionFactory);
+        ArgumentException.ThrowIfNullOrWhiteSpace(tableName);
+        ArgumentNullException.ThrowIfNull(matchColumns);
+        if (matchColumns.Length == 0)
+            throw new ArgumentException("At least one match column is required.", nameof(matchColumns));
+
+        _connectionFactory = connectionFactory;
+        _tableName = tableName;
+        _matchColumns = matchColumns;
+        _updateColumns = updateColumns;
+        _batchSize = batchSize > 0 ? batchSize : DefaultBatchSize;
+    }
+
+    /// <inheritdoc />
+    public async Task<DestinationResult> WriteAsync(
+        IDataReader source,
+        CancellationToken cancellationToken = default)
+    {
+        ArgumentNullException.ThrowIfNull(source);
+
+        var stopwatch = Stopwatch.StartNew();
+        long totalRows = 0;
+        int batchCount = 0;
+
+        var tempTableName = $"#ETL_{_tableName.Replace(".", "_").Replace("[", "").Replace("]", "")}";
+
+        await using var connection = await _connectionFactory.CreateLotFinderConnectionAsync(cancellationToken);
+
+        try
+        {
+            // Create temp table from destination schema
+            await CreateTempTableAsync(connection, tempTableName, cancellationToken);
+
+            // Get all column names from source
+            var allColumns = new List<string>();
+            for (int i = 0; i < source.FieldCount; i++)
+                allColumns.Add(source.GetName(i));
+
+            // Determine update columns (all non-match columns if not specified)
+            var matchSet = new HashSet<string>(_matchColumns, StringComparer.OrdinalIgnoreCase);
+            var updateCols = _updateColumns ?? allColumns.Where(c => !matchSet.Contains(c)).ToArray();
+
+            // Build MERGE SQL
+            var mergeSql = BuildMergeSql(tempTableName, allColumns, updateCols);
+
+            // Process in batches using DataTable buffer
+            var batch = new DataTable();
+            SetupDataTable(batch, source);
+
+            while (source.Read())
+            {
+                var row = batch.NewRow();
+                for (int i = 0; i < source.FieldCount; i++)
+                    row[i] = source.GetValue(i);
+                batch.Rows.Add(row);
+
+                if (batch.Rows.Count >= _batchSize)
+                {
+                    batchCount++;
+                    await ProcessBatchAsync(connection, batch, tempTableName, mergeSql, cancellationToken);
+                    totalRows += batch.Rows.Count;
+                    batch.Clear();
+                }
+            }
+
+            // Process remaining rows
+            if (batch.Rows.Count > 0)
+            {
+                batchCount++;
+                await ProcessBatchAsync(connection, batch, tempTableName, mergeSql, cancellationToken);
+                totalRows += batch.Rows.Count;
+            }
+
+            stopwatch.Stop();
+            return new DestinationResult(totalRows, batchCount, stopwatch.Elapsed);
+        }
+        finally
+        {
+            await DropTempTableAsync(connection, tempTableName);
+        }
+    }
+
+    private async Task CreateTempTableAsync(SqlConnection connection, string tempTableName, CancellationToken ct)
+    {
+        var sql = $"SELECT TOP 0 * INTO {tempTableName} FROM [{_tableName}]";
+        await using var cmd = connection.CreateCommand();
+        cmd.CommandText = sql;
+        await cmd.ExecuteNonQueryAsync(ct);
+    }
+
+    private async Task DropTempTableAsync(SqlConnection connection, string tempTableName)
+    {
+        try
+        {
+            var sql = $"IF OBJECT_ID('tempdb..{tempTableName}') IS NOT NULL DROP TABLE {tempTableName}";
+            await using var cmd = connection.CreateCommand();
+            cmd.CommandText = sql;
+            await cmd.ExecuteNonQueryAsync();
+        }
+        catch
+        {
+            // Ignore cleanup errors
+        }
+    }
+
+    private async Task ProcessBatchAsync(
+        SqlConnection connection,
+        DataTable batch,
+        string tempTableName,
+        string mergeSql,
+        CancellationToken ct)
+    {
+        // Bulk copy to temp table
+        using var bulkCopy = new SqlBulkCopy(connection)
+        {
+            DestinationTableName = tempTableName,
+            BatchSize = batch.Rows.Count
+        };
+        await bulkCopy.WriteToServerAsync(batch, ct);
+
+        // Execute MERGE
+        await using var cmd = connection.CreateCommand();
+        cmd.CommandText = mergeSql;
+        await cmd.ExecuteNonQueryAsync(ct);
+
+        // Truncate temp table for next batch
+        cmd.CommandText = $"TRUNCATE TABLE {tempTableName}";
+        await cmd.ExecuteNonQueryAsync(ct);
+    }
+
+    private string BuildMergeSql(string tempTableName, IReadOnlyList<string> allColumns, IReadOnlyList<string> updateColumns)
+    {
+        var sb = new StringBuilder();
+        sb.AppendLine($"MERGE INTO [{_tableName}] AS target");
+        sb.AppendLine($"USING {tempTableName} AS source");
+        sb.Append("ON ");
+        sb.AppendLine(string.Join(" AND ", _matchColumns.Select(c => $"target.[{c}] = source.[{c}]")));
+
+        if (updateColumns.Count > 0)
+        {
+            sb.AppendLine("WHEN MATCHED THEN UPDATE SET");
+            sb.AppendLine(string.Join(", ", updateColumns.Select(c => $"target.[{c}] = source.[{c}]")));
+        }
+
+        sb.AppendLine("WHEN NOT MATCHED THEN INSERT");
+        sb.AppendLine($"({string.Join(", ", allColumns.Select(c => $"[{c}]"))})");
+        sb.AppendLine($"VALUES ({string.Join(", ", allColumns.Select(c => $"source.[{c}]"))});");
+
+        return sb.ToString();
+    }
+
+    private static void SetupDataTable(DataTable table, IDataReader source)
+    {
+        for (int i = 0; i < source.FieldCount; i++)
+        {
+            var type = source.GetFieldType(i);
+            var baseType = Nullable.GetUnderlyingType(type) ?? type;
+            table.Columns.Add(source.GetName(i), baseType);
+        }
+    }
+}
diff --git a/NEW/tests/JdeScoping.DataSync.Tests/Etl/Destinations/DbBulkMergeDestinationTests.cs b/NEW/tests/JdeScoping.DataSync.Tests/Etl/Destinations/DbBulkMergeDestinationTests.cs
new file mode 100644
index 0000000..aea5813
--- /dev/null
+++ b/NEW/tests/JdeScoping.DataSync.Tests/Etl/Destinations/DbBulkMergeDestinationTests.cs
@@ -0,0 +1,65 @@
+using JdeScoping.DataAccess.Interfaces;
+using JdeScoping.DataSync.Etl.Destinations;
+using NSubstitute;
+
+namespace JdeScoping.DataSync.Tests.Etl.Destinations;
+
+public class DbBulkMergeDestinationTests
+{
+    [Fact]
+    public void Constructor_SetsDestinationName()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        var dest = new DbBulkMergeDestination(factory, "WorkOrder", new[] { "OrderNumber" });
+        Assert.Equal("BulkMerge:WorkOrder", dest.DestinationName);
+    }
+
+    [Fact]
+    public void Constructor_NullFactory_ThrowsArgumentNullException()
+    {
+        Assert.Throws<ArgumentNullException>(() =>
+            new DbBulkMergeDestination(null!, "WorkOrder", new[] { "Id" }));
+    }
+
+    [Fact]
+    public void Constructor_NullTableName_ThrowsArgumentNullException()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        Assert.Throws<ArgumentNullException>(() =>
+            new DbBulkMergeDestination(factory, null!, new[] { "Id" }));
+    }
+
+    [Fact]
+    public void Constructor_EmptyTableName_ThrowsArgumentException()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        Assert.Throws<ArgumentException>(() =>
+            new DbBulkMergeDestination(factory, "", new[] { "Id" }));
+    }
+
+    [Fact]
+    public void Constructor_EmptyMatchColumns_ThrowsArgumentException()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        Assert.Throws<ArgumentException>(() =>
+            new DbBulkMergeDestination(factory, "WorkOrder", Array.Empty<string>()));
+    }
+
+    [Fact]
+    public void Constructor_NullMatchColumns_ThrowsArgumentNullException()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        Assert.Throws<ArgumentNullException>(() =>
+            new DbBulkMergeDestination(factory, "WorkOrder", null!));
+    }
+
+    [Fact]
+    public void Constructor_WithUpdateColumns_Succeeds()
+    {
+        var factory = Substitute.For<IDbConnectionFactory>();
+        var dest = new DbBulkMergeDestination(factory, "WorkOrder",
+            new[] { "OrderNumber" },
+            updateColumns: new[] { "Status", "Description" });
+        Assert.Equal("BulkMerge:WorkOrder", dest.DestinationName);
+    }
+}