diff --git a/src/NATS.Server/JetStream/Consumers/WaitingRequestQueue.cs b/src/NATS.Server/JetStream/Consumers/WaitingRequestQueue.cs
new file mode 100644
index 0000000..81c9a51
--- /dev/null
+++ b/src/NATS.Server/JetStream/Consumers/WaitingRequestQueue.cs
@@ -0,0 +1,65 @@
+namespace NATS.Server.JetStream.Consumers;
+
+/// <summary>
+/// A pull request with mutable batch and byte tracking for delivery fulfillment.
+/// Go reference: consumer.go waitingRequest / processNextMsgRequest.
+/// </summary>
+public sealed record PullRequest(
+    string ReplyTo,
+    int Batch,
+    long MaxBytes,
+    DateTimeOffset Expires,
+    bool NoWait,
+    string? PinId = null)
+{
+    /// <summary>Remaining messages allowed for this request.</summary>
+    public int RemainingBatch { get; private set; } = Batch;
+
+    /// <summary>Remaining bytes allowed for this request (only meaningful when MaxBytes > 0).</summary>
+    public long RemainingBytes { get; private set; } = MaxBytes;
+
+    /// <summary>True when batch or bytes (if set) are exhausted.</summary>
+    public bool IsExhausted => RemainingBatch <= 0 || (MaxBytes > 0 && RemainingBytes <= 0);
+
+    /// <summary>Decrement remaining batch count by one.</summary>
+    public void ConsumeBatch() => RemainingBatch--;
+
+    /// <summary>Subtract delivered bytes from remaining byte budget.</summary>
+    public void ConsumeBytes(long bytes) => RemainingBytes -= bytes;
+}
+
+/// <summary>
+/// FIFO queue of pull requests with expiry support.
+/// Unlike PullRequestWaitQueue (priority-based), this is a simple FIFO with
+/// RemoveExpired cleanup and mutable request tracking.
+/// Go reference: consumer.go waitQueue / processNextMsgRequest.
+/// </summary>
+public sealed class WaitingRequestQueue
+{
+    private readonly LinkedList<PullRequest> _queue = new();
+
+    public int Count => _queue.Count;
+    public bool IsEmpty => _queue.Count == 0;
+
+    public void Enqueue(PullRequest request) => _queue.AddLast(request);
+
+    public PullRequest? TryDequeue()
+    {
+        if (_queue.Count == 0) return null;
+        var first = _queue.First!.Value;
+        _queue.RemoveFirst();
+        return first;
+    }
+
+    public void RemoveExpired(DateTimeOffset now)
+    {
+        var node = _queue.First;
+        while (node != null)
+        {
+            var next = node.Next;
+            if (node.Value.Expires <= now)
+                _queue.Remove(node);
+            node = next;
+        }
+    }
+}
diff --git a/tests/NATS.Server.Tests/JetStream/Consumers/WaitingRequestQueueTests.cs b/tests/NATS.Server.Tests/JetStream/Consumers/WaitingRequestQueueTests.cs
new file mode 100644
index 0000000..f93e238
--- /dev/null
+++ b/tests/NATS.Server.Tests/JetStream/Consumers/WaitingRequestQueueTests.cs
@@ -0,0 +1,116 @@
+using NATS.Server.JetStream.Consumers;
+
+namespace NATS.Server.Tests.JetStream.Consumers;
+
+/// <summary>
+/// Tests for WaitingRequestQueue FIFO queue with expiry and batch/byte tracking.
+/// Go reference: consumer.go processNextMsgRequest.
+/// </summary>
+public class WaitingRequestQueueTests
+{
+    [Fact]
+    public void Enqueue_and_dequeue_fifo()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.Enqueue(new PullRequest("reply.1", Batch: 10, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false));
+        queue.Enqueue(new PullRequest("reply.2", Batch: 5, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false));
+
+        queue.Count.ShouldBe(2);
+
+        var first = queue.TryDequeue();
+        first.ShouldNotBeNull();
+        first.ReplyTo.ShouldBe("reply.1");
+    }
+
+    [Fact]
+    public void TryDequeue_returns_null_when_empty()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.TryDequeue().ShouldBeNull();
+        queue.IsEmpty.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void Expired_requests_are_removed()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.Enqueue(new PullRequest("expired", Batch: 10, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMilliseconds(-100), NoWait: false));
+        queue.Enqueue(new PullRequest("valid", Batch: 10, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false));
+
+        queue.RemoveExpired(DateTimeOffset.UtcNow);
+        queue.Count.ShouldBe(1);
+
+        var next = queue.TryDequeue();
+        next!.ReplyTo.ShouldBe("valid");
+    }
+
+    [Fact]
+    public void NoWait_request_returns_immediately_when_empty()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.Enqueue(new PullRequest("nowait", Batch: 10, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: true));
+
+        var req = queue.TryDequeue();
+        req.ShouldNotBeNull();
+        req.NoWait.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void MaxBytes_tracks_accumulation()
+    {
+        var queue = new WaitingRequestQueue();
+        var req = new PullRequest("mb", Batch: 100, MaxBytes: 1024, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false);
+        queue.Enqueue(req);
+
+        var dequeued = queue.TryDequeue()!;
+        dequeued.MaxBytes.ShouldBe(1024L);
+        dequeued.RemainingBytes.ShouldBe(1024L);
+
+        dequeued.ConsumeBytes(256);
+        dequeued.RemainingBytes.ShouldBe(768L);
+        dequeued.IsExhausted.ShouldBeFalse();
+
+        dequeued.ConsumeBytes(800);
+        dequeued.IsExhausted.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void Batch_decrements_on_delivery()
+    {
+        var queue = new WaitingRequestQueue();
+        var req = new PullRequest("batch", Batch: 3, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false);
+        queue.Enqueue(req);
+
+        var dequeued = queue.TryDequeue()!;
+        dequeued.RemainingBatch.ShouldBe(3);
+
+        dequeued.ConsumeBatch();
+        dequeued.RemainingBatch.ShouldBe(2);
+
+        dequeued.ConsumeBatch();
+        dequeued.ConsumeBatch();
+        dequeued.IsExhausted.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void RemoveExpired_handles_all_expired()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.Enqueue(new PullRequest("a", Batch: 1, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMilliseconds(-100), NoWait: false));
+        queue.Enqueue(new PullRequest("b", Batch: 1, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMilliseconds(-50), NoWait: false));
+
+        queue.RemoveExpired(DateTimeOffset.UtcNow);
+        queue.Count.ShouldBe(0);
+        queue.IsEmpty.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void PinId_is_stored()
+    {
+        var queue = new WaitingRequestQueue();
+        queue.Enqueue(new PullRequest("pin", Batch: 1, MaxBytes: 0, Expires: DateTimeOffset.UtcNow.AddMinutes(1), NoWait: false, PinId: "pin-123"));
+
+        var dequeued = queue.TryDequeue()!;
+        dequeued.PinId.ShouldBe("pin-123");
+    }
+}