diff --git a/src/NATS.Server/InternalClient.cs b/src/NATS.Server/InternalClient.cs
new file mode 100644
index 0000000..61532a9
--- /dev/null
+++ b/src/NATS.Server/InternalClient.cs
@@ -0,0 +1,59 @@
+using NATS.Server.Auth;
+using NATS.Server.Protocol;
+using NATS.Server.Subscriptions;
+
+namespace NATS.Server;
+
+/// <summary>
+/// Lightweight socketless client for internal messaging (SYSTEM, ACCOUNT, JETSTREAM).
+/// Maps to Go's internal client created by createInternalClient() in server.go:1910-1936.
+/// No network I/O — messages are delivered via callback.
+/// </summary>
+public sealed class InternalClient : INatsClient
+{
+    public ulong Id { get; }
+    public ClientKind Kind { get; }
+    public bool IsInternal => Kind.IsInternal();
+    public Account? Account { get; }
+    public ClientOptions? ClientOpts => null;
+    public ClientPermissions? Permissions => null;
+
+    /// <summary>
+    /// Callback invoked when a message is delivered to this internal client.
+    /// Set by the event system or account import infrastructure.
+    /// </summary>
+    public Action<string, string, string?, ReadOnlyMemory<byte>, ReadOnlyMemory<byte>>? MessageCallback { get; set; }
+
+    private readonly Dictionary<string, Subscription> _subs = new(StringComparer.Ordinal);
+
+    public InternalClient(ulong id, ClientKind kind, Account account)
+    {
+        if (!kind.IsInternal())
+            throw new ArgumentException($"InternalClient requires an internal ClientKind, got {kind}", nameof(kind));
+
+        Id = id;
+        Kind = kind;
+        Account = account;
+    }
+
+    public void SendMessage(string subject, string sid, string? replyTo,
+        ReadOnlyMemory<byte> headers, ReadOnlyMemory<byte> payload)
+    {
+        MessageCallback?.Invoke(subject, sid, replyTo, headers, payload);
+    }
+
+    public bool QueueOutbound(ReadOnlyMemory<byte> data) => true; // no-op for internal clients
+
+    public void RemoveSubscription(string sid)
+    {
+        if (_subs.Remove(sid))
+            Account?.DecrementSubscriptions();
+    }
+
+    public void AddSubscription(Subscription sub)
+    {
+        _subs[sub.Sid] = sub;
+    }
+
+    public IReadOnlyDictionary<string, Subscription> Subscriptions => _subs;
+}
diff --git a/tests/NATS.Server.Tests/InternalClientTests.cs b/tests/NATS.Server.Tests/InternalClientTests.cs
index bbfa024..6a068c4 100644
--- a/tests/NATS.Server.Tests/InternalClientTests.cs
+++ b/tests/NATS.Server.Tests/InternalClientTests.cs
@@ -1,3 +1,5 @@
+using NATS.Server.Auth;
+
 namespace NATS.Server.Tests;
 
 public class InternalClientTests
@@ -26,4 +28,58 @@ public class InternalClientTests
     {
         typeof(NatsClient).GetProperty("Kind")!.PropertyType.ShouldBe(typeof(ClientKind));
     }
+
+    [Fact]
+    public void InternalClient_system_kind()
+    {
+        var account = new Account("$SYS");
+        var client = new InternalClient(1, ClientKind.System, account);
+        client.Kind.ShouldBe(ClientKind.System);
+        client.IsInternal.ShouldBeTrue();
+        client.Id.ShouldBe(1UL);
+        client.Account.ShouldBe(account);
+    }
+
+    [Fact]
+    public void InternalClient_account_kind()
+    {
+        var account = new Account("myaccount");
+        var client = new InternalClient(2, ClientKind.Account, account);
+        client.Kind.ShouldBe(ClientKind.Account);
+        client.IsInternal.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void InternalClient_rejects_non_internal_kind()
+    {
+        var account = new Account("test");
+        Should.Throw<ArgumentException>(() => new InternalClient(1, ClientKind.Client, account));
+    }
+
+    [Fact]
+    public void InternalClient_SendMessage_invokes_callback()
+    {
+        var account = new Account("$SYS");
+        var client = new InternalClient(1, ClientKind.System, account);
+        string? capturedSubject = null;
+        string? capturedSid = null;
+        client.MessageCallback = (subject, sid, replyTo, headers, payload) =>
+        {
+            capturedSubject = subject;
+            capturedSid = sid;
+        };
+
+        client.SendMessage("test.subject", "1", null, ReadOnlyMemory<byte>.Empty, ReadOnlyMemory<byte>.Empty);
+
+        capturedSubject.ShouldBe("test.subject");
+        capturedSid.ShouldBe("1");
+    }
+
+    [Fact]
+    public void InternalClient_QueueOutbound_returns_true_noop()
+    {
+        var account = new Account("$SYS");
+        var client = new InternalClient(1, ClientKind.System, account);
+        client.QueueOutbound(ReadOnlyMemory<byte>.Empty).ShouldBeTrue();
+    }
 }