diff --git a/src/NATS.Server/JetStream/Consumers/SampleTracker.cs b/src/NATS.Server/JetStream/Consumers/SampleTracker.cs
new file mode 100644
index 0000000..634ef03
--- /dev/null
+++ b/src/NATS.Server/JetStream/Consumers/SampleTracker.cs
@@ -0,0 +1,111 @@
+namespace NATS.Server.JetStream.Consumers;
+
+/// <summary>
+/// Implements stochastic sampling for consumer delivery latency measurement.
+/// When enabled, a configurable percentage of messages are sampled and their
+/// delivery latency recorded for advisory publication.
+/// Go reference: consumer.go sampleFrequency, shouldSample.
+/// </summary>
+public sealed class SampleTracker
+{
+    private readonly double _sampleRate;
+    private readonly Random _random;
+    private long _sampleCount;
+    private long _totalDeliveries;
+
+    /// <summary>
+    /// Creates a sample tracker with the given rate (0.0 to 1.0).
+    /// Use ParseSampleFrequency to convert string like "1%" to rate.
+    /// </summary>
+    public SampleTracker(double sampleRate, Random? random = null)
+    {
+        _sampleRate = Math.Clamp(sampleRate, 0.0, 1.0);
+        _random = random ?? Random.Shared;
+    }
+
+    /// <summary>The configured sample rate (0.0 to 1.0).</summary>
+    public double SampleRate => _sampleRate;
+
+    /// <summary>Number of messages that were sampled.</summary>
+    public long SampleCount => Interlocked.Read(ref _sampleCount);
+
+    /// <summary>Total number of deliveries checked.</summary>
+    public long TotalDeliveries => Interlocked.Read(ref _totalDeliveries);
+
+    /// <summary>
+    /// Returns true if this delivery should be sampled.
+    /// Uses Random to stochastically select based on sample rate.
+    /// Go reference: consumer.go shouldSample.
+    /// </summary>
+    public bool ShouldSample()
+    {
+        Interlocked.Increment(ref _totalDeliveries);
+
+        if (_sampleRate <= 0.0) return false;
+        if (_sampleRate >= 1.0)
+        {
+            Interlocked.Increment(ref _sampleCount);
+            return true;
+        }
+
+        if (_random.NextDouble() < _sampleRate)
+        {
+            Interlocked.Increment(ref _sampleCount);
+            return true;
+        }
+
+        return false;
+    }
+
+    /// <summary>
+    /// Records a latency measurement for a sampled delivery.
+    /// Returns a LatencySample for advisory publication.
+    /// </summary>
+    public LatencySample RecordLatency(TimeSpan deliveryLatency, ulong sequence, string subject)
+    {
+        return new LatencySample
+        {
+            Sequence = sequence,
+            Subject = subject,
+            DeliveryLatency = deliveryLatency,
+            SampledAtUtc = DateTime.UtcNow,
+        };
+    }
+
+    /// <summary>
+    /// Parses a sample frequency string like "1%", "50%", "100%".
+    /// Returns the rate as a double (0.0 to 1.0).
+    /// Returns 0.0 for invalid or empty strings.
+    /// Go reference: consumer.go parseSampleFrequency.
+    /// </summary>
+    public static double ParseSampleFrequency(string? frequency)
+    {
+        if (string.IsNullOrWhiteSpace(frequency))
+            return 0.0;
+
+        var trimmed = frequency.Trim();
+        if (trimmed.EndsWith('%'))
+            trimmed = trimmed[..^1].Trim();
+
+        if (double.TryParse(trimmed, System.Globalization.CultureInfo.InvariantCulture, out var value))
+        {
+            if (value <= 0) return 0.0;
+            if (value > 100) return 1.0;
+            return value / 100.0;
+        }
+
+        return 0.0;
+    }
+}
+
+/// <summary>
+/// A single latency sample from a consumer delivery.
+/// Go reference: consumer.go ackLatency advisory.
+/// </summary>
+public sealed class LatencySample
+{
+    public ulong Sequence { get; init; }
+    public string Subject { get; init; } = string.Empty;
+    public TimeSpan DeliveryLatency { get; init; }
+    public DateTime SampledAtUtc { get; init; }
+}
diff --git a/tests/NATS.Server.Tests/JetStream/Consumers/SampleModeTests.cs b/tests/NATS.Server.Tests/JetStream/Consumers/SampleModeTests.cs
new file mode 100644
index 0000000..e0ff983
--- /dev/null
+++ b/tests/NATS.Server.Tests/JetStream/Consumers/SampleModeTests.cs
@@ -0,0 +1,174 @@
+using NATS.Server.JetStream.Consumers;
+
+namespace NATS.Server.Tests.JetStream.Consumers;
+
+/// <summary>
+/// Tests for SampleTracker: sample frequency parsing and stochastic latency sampling.
+/// Go reference: consumer.go sampleFrequency, shouldSample, parseSampleFrequency.
+/// </summary>
+public class SampleModeTests
+{
+    // --- ParseSampleFrequency ---
+
+    [Fact]
+    public void ParseSampleFrequency_one_percent()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("1%");
+        rate.ShouldBe(0.01, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_fifty_percent()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("50%");
+        rate.ShouldBe(0.5, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_hundred_percent()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("100%");
+        rate.ShouldBe(1.0, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_zero()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("0%");
+        rate.ShouldBe(0.0, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_no_percent_sign()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("25");
+        rate.ShouldBe(0.25, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_empty_string()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("");
+        rate.ShouldBe(0.0, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_null()
+    {
+        var rate = SampleTracker.ParseSampleFrequency(null);
+        rate.ShouldBe(0.0, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_invalid()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("abc");
+        rate.ShouldBe(0.0, 1e-9);
+    }
+
+    [Fact]
+    public void ParseSampleFrequency_over_100_clamped()
+    {
+        var rate = SampleTracker.ParseSampleFrequency("200%");
+        rate.ShouldBe(1.0, 1e-9);
+    }
+
+    // --- ShouldSample ---
+
+    [Fact]
+    public void ShouldSample_rate_100_always_samples()
+    {
+        var tracker = new SampleTracker(1.0);
+        for (var i = 0; i < 20; i++)
+        {
+            tracker.ShouldSample().ShouldBeTrue();
+        }
+    }
+
+    [Fact]
+    public void ShouldSample_rate_0_never_samples()
+    {
+        var tracker = new SampleTracker(0.0);
+        for (var i = 0; i < 20; i++)
+        {
+            tracker.ShouldSample().ShouldBeFalse();
+        }
+    }
+
+    [Fact]
+    public void ShouldSample_increments_total_deliveries()
+    {
+        var tracker = new SampleTracker(0.5);
+        tracker.TotalDeliveries.ShouldBe(0L);
+
+        tracker.ShouldSample();
+        tracker.TotalDeliveries.ShouldBe(1L);
+
+        tracker.ShouldSample();
+        tracker.TotalDeliveries.ShouldBe(2L);
+
+        tracker.ShouldSample();
+        tracker.TotalDeliveries.ShouldBe(3L);
+    }
+
+    [Fact]
+    public void ShouldSample_stochastic_with_seeded_random()
+    {
+        // Use a seeded Random for deterministic results.
+        // With seed 42 and rate 0.5, we can predict exact outcomes.
+        var rng = new Random(42);
+        var tracker = new SampleTracker(0.5, rng);
+
+        // Pre-compute expected outcomes using the same seed.
+        var expectedRng = new Random(42);
+        var expected = new bool[10];
+        for (var i = 0; i < 10; i++)
+        {
+            expected[i] = expectedRng.NextDouble() < 0.5;
+        }
+
+        var actual = new bool[10];
+        for (var i = 0; i < 10; i++)
+        {
+            actual[i] = tracker.ShouldSample();
+        }
+
+        actual.ShouldBe(expected);
+        tracker.TotalDeliveries.ShouldBe(10L);
+    }
+
+    [Fact]
+    public void RecordLatency_captures_all_fields()
+    {
+        var tracker = new SampleTracker(1.0);
+        var latency = TimeSpan.FromMilliseconds(42);
+        const ulong seq = 7UL;
+        const string subject = "orders.new";
+
+        var before = DateTime.UtcNow;
+        var sample = tracker.RecordLatency(latency, seq, subject);
+        var after = DateTime.UtcNow;
+
+        sample.Sequence.ShouldBe(seq);
+        sample.Subject.ShouldBe(subject);
+        sample.DeliveryLatency.ShouldBe(latency);
+        sample.SampledAtUtc.ShouldBeGreaterThanOrEqualTo(before);
+        sample.SampledAtUtc.ShouldBeLessThanOrEqualTo(after);
+    }
+
+    [Fact]
+    public void SampleCount_tracks_sampled_only()
+    {
+        // Rate 1.0: every delivery is sampled.
+        var allSampled = new SampleTracker(1.0);
+        for (var i = 0; i < 5; i++) allSampled.ShouldSample();
+        allSampled.SampleCount.ShouldBe(5L);
+        allSampled.TotalDeliveries.ShouldBe(5L);
+
+        // Rate 0.0: no delivery is sampled.
+        var noneSampled = new SampleTracker(0.0);
+        for (var i = 0; i < 5; i++) noneSampled.ShouldSample();
+        noneSampled.SampleCount.ShouldBe(0L);
+        noneSampled.TotalDeliveries.ShouldBe(5L);
+    }
+}