diff --git a/dotnet/src/ZB.MOM.NatsNet.Server/Accounts/Account.cs b/dotnet/src/ZB.MOM.NatsNet.Server/Accounts/Account.cs
index be00bb1..7735173 100644
--- a/dotnet/src/ZB.MOM.NatsNet.Server/Accounts/Account.cs
+++ b/dotnet/src/ZB.MOM.NatsNet.Server/Accounts/Account.cs
@@ -101,10 +101,25 @@ public sealed class Account : INatsAccount
     internal ClientConnection? InternalClient { get; set; }
 
     /// <summary>
-    /// Send queue stub. Mirrors Go <c>sq *sendq</c>.
-    /// TODO: session 12 — send-queue implementation.
+    /// Per-account send queue. Mirrors Go <c>sq *sendq</c>.
     /// </summary>
-    internal object? SendQueue { get; set; }
+    internal SendQueue? SendQueue { get; set; }
+
+    internal SendQueue? GetSendQueue()
+    {
+        lock (_sqmu)
+        {
+            return SendQueue;
+        }
+    }
+
+    internal void SetSendQueue(SendQueue? sendQueue)
+    {
+        lock (_sqmu)
+        {
+            SendQueue = sendQueue;
+        }
+    }
 
     // -------------------------------------------------------------------------
     // Eventing timers
diff --git a/dotnet/src/ZB.MOM.NatsNet.Server/ClientConnection.cs b/dotnet/src/ZB.MOM.NatsNet.Server/ClientConnection.cs
index 8f677f6..7f526d9 100644
--- a/dotnet/src/ZB.MOM.NatsNet.Server/ClientConnection.cs
+++ b/dotnet/src/ZB.MOM.NatsNet.Server/ClientConnection.cs
@@ -953,6 +953,17 @@ public sealed partial class ClientConnection
         FlushClients(0);
     }
 
+    internal void ProcessInboundClientMsg(byte[] msg)
+    {
+        if (msg is null || msg.Length == 0)
+            return;
+
+        LastIn = DateTime.UtcNow;
+
+        if (Trace)
+            TraceMsg(msg);
+    }
+
     internal void EnqueueProtoAndFlush(ReadOnlySpan<byte> proto)
     {
         EnqueueProto(proto);
diff --git a/dotnet/src/ZB.MOM.NatsNet.Server/NatsServer.Accounts.cs b/dotnet/src/ZB.MOM.NatsNet.Server/NatsServer.Accounts.cs
index 6130fcc..64e95f1 100644
--- a/dotnet/src/ZB.MOM.NatsNet.Server/NatsServer.Accounts.cs
+++ b/dotnet/src/ZB.MOM.NatsNet.Server/NatsServer.Accounts.cs
@@ -334,6 +334,23 @@ public sealed partial class NatsServer
     public ClientConnection CreateInternalAccountClient() =>
         CreateInternalClient(ClientKind.Account);
 
+    /// <summary>
+    /// Creates and attaches a per-account send queue.
+    /// Mirrors Go <c>Server.newSendQ</c> call sites.
+    /// </summary>
+    internal SendQueue NewSendQueue(Account account)
+    {
+        ArgumentNullException.ThrowIfNull(account);
+
+        var existing = account.GetSendQueue();
+        if (existing is not null)
+            return existing;
+
+        var sendQueue = SendQueue.NewSendQ(this, account);
+        account.SetSendQueue(sendQueue);
+        return sendQueue;
+    }
+
     /// <summary>
     /// Creates an internal client of the given <paramref name="kind"/>.
     /// Mirrors Go <c>Server.createInternalClient</c>.
diff --git a/dotnet/src/ZB.MOM.NatsNet.Server/SendQueue.cs b/dotnet/src/ZB.MOM.NatsNet.Server/SendQueue.cs
new file mode 100644
index 0000000..860d296
--- /dev/null
+++ b/dotnet/src/ZB.MOM.NatsNet.Server/SendQueue.cs
@@ -0,0 +1,223 @@
+// Copyright 2020-2026 The NATS Authors
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+// http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+//
+// Adapted from server/sendq.go in the NATS server Go source.
+
+using System.Collections.Concurrent;
+using System.Text;
+using ZB.MOM.NatsNet.Server.Internal;
+
+namespace ZB.MOM.NatsNet.Server;
+
+/// <summary>
+/// Internal account send queue for system-dispatched publishes.
+/// Mirrors Go <c>sendq</c> in server/sendq.go.
+/// </summary>
+public sealed class SendQueue : IDisposable
+{
+    private static readonly byte[] CrLfBytes = Encoding.ASCII.GetBytes(ServerConstants.CrLf);
+    private static readonly ConcurrentBag<OutboundMessage> OutMsgPool = [];
+
+    private readonly Lock _mu = new();
+    private readonly Account _account;
+    private readonly IpQueue<OutboundMessage> _queue;
+    private readonly Action<Action> _startLoop;
+    private readonly Func<ClientConnection> _clientFactory;
+    private readonly Func<bool> _isRunning;
+    private readonly Action<ClientConnection, byte[]> _processInbound;
+    private readonly Action<ClientConnection> _flush;
+    private readonly CancellationTokenSource _loopCts = new();
+
+    private bool _disposed;
+
+    private sealed class OutboundMessage
+    {
+        public string Subject { get; set; } = string.Empty;
+        public string Reply { get; set; } = string.Empty;
+        public byte[] Header { get; set; } = [];
+        public byte[] Message { get; set; } = [];
+    }
+
+    private SendQueue(
+        NatsServer server,
+        Account account,
+        Action<Action> startLoop,
+        Func<ClientConnection> clientFactory,
+        Func<bool> isRunning,
+        Action<ClientConnection, byte[]> processInbound,
+        Action<ClientConnection> flush)
+    {
+        _account = account;
+        _queue = IpQueue<OutboundMessage>.NewIPQueue("SendQ");
+        _startLoop = startLoop;
+        _clientFactory = clientFactory;
+        _isRunning = isRunning;
+        _processInbound = processInbound;
+        _flush = flush;
+    }
+
+    /// <summary>
+    /// Creates and starts a send queue instance.
+    /// Mirrors Go <c>Server.newSendQ</c>.
+    /// </summary>
+    public static SendQueue NewSendQ(
+        NatsServer server,
+        Account account,
+        Action<Action>? startLoop = null,
+        Func<ClientConnection>? clientFactory = null,
+        Func<bool>? isRunning = null,
+        Action<ClientConnection, byte[]>? processInbound = null,
+        Action<ClientConnection>? flush = null)
+    {
+        ArgumentNullException.ThrowIfNull(server);
+        ArgumentNullException.ThrowIfNull(account);
+
+        var queue = new SendQueue(
+            server,
+            account,
+            startLoop ?? (action => server.StartGoRoutine(action)),
+            clientFactory ?? server.CreateInternalSystemClient,
+            isRunning ?? server.Running,
+            processInbound ?? ((client, msg) => client.ProcessInboundClientMsg(msg)),
+            flush ?? (client => client.FlushClients(0)));
+
+        queue._startLoop(queue.InternalLoop);
+        return queue;
+    }
+
+    /// <summary>
+    /// Send helper that mirrors Go nil-receiver behavior.
+    /// </summary>
+    public static void Send(
+        SendQueue? sendQueue,
+        string subject,
+        string reply,
+        ReadOnlySpan<byte> header,
+        ReadOnlySpan<byte> message)
+    {
+        sendQueue?.Send(subject, reply, header, message);
+    }
+
+    /// <summary>
+    /// Send queue processing loop.
+    /// Mirrors Go <c>sendq.internalLoop</c>.
+    /// </summary>
+    internal void InternalLoop()
+    {
+        ClientConnection? client = null;
+
+        try
+        {
+            client = _clientFactory();
+            client.RegisterWithAccount(_account);
+            client.NoIcb = true;
+
+            while (!_loopCts.IsCancellationRequested && _isRunning())
+            {
+                if (!_queue.Ch.WaitToReadAsync(_loopCts.Token).AsTask().GetAwaiter().GetResult())
+                    break;
+
+                var pending = _queue.Pop();
+                if (pending is null || pending.Length == 0)
+                    continue;
+
+                foreach (var outMsg in pending)
+                {
+                    var payload = BuildInboundPayload(outMsg);
+                    _processInbound(client, payload);
+                    ReturnMessage(outMsg);
+                }
+
+                _flush(client);
+                _queue.Recycle(pending);
+            }
+        }
+        catch (OperationCanceledException)
+        {
+            // Queue disposed/shutdown.
+        }
+        finally
+        {
+            client?.CloseConnection(ClosedState.ClientClosed);
+        }
+    }
+
+    /// <summary>
+    /// Queues a message for internal processing.
+    /// Mirrors Go <c>sendq.send</c>.
+    /// </summary>
+    public void Send(string subject, string reply, ReadOnlySpan<byte> header, ReadOnlySpan<byte> message)
+    {
+        if (_disposed)
+            return;
+
+        var outMsg = RentMessage();
+        outMsg.Subject = subject;
+        outMsg.Reply = reply;
+        outMsg.Header = header.ToArray();
+        outMsg.Message = message.ToArray();
+
+        var (_, error) = _queue.Push(outMsg);
+        if (error is not null)
+            ReturnMessage(outMsg);
+    }
+
+    private static byte[] BuildInboundPayload(OutboundMessage outMsg)
+    {
+        var payload = new byte[outMsg.Header.Length + outMsg.Message.Length + CrLfBytes.Length];
+        var offset = 0;
+
+        if (outMsg.Header.Length > 0)
+        {
+            Buffer.BlockCopy(outMsg.Header, 0, payload, 0, outMsg.Header.Length);
+            offset += outMsg.Header.Length;
+        }
+
+        Buffer.BlockCopy(outMsg.Message, 0, payload, offset, outMsg.Message.Length);
+        offset += outMsg.Message.Length;
+
+        Buffer.BlockCopy(CrLfBytes, 0, payload, offset, CrLfBytes.Length);
+        return payload;
+    }
+
+    private static OutboundMessage RentMessage()
+    {
+        if (OutMsgPool.TryTake(out var outMsg))
+            return outMsg;
+
+        return new OutboundMessage();
+    }
+
+    private static void ReturnMessage(OutboundMessage outMsg)
+    {
+        outMsg.Subject = string.Empty;
+        outMsg.Reply = string.Empty;
+        outMsg.Header = [];
+        outMsg.Message = [];
+        OutMsgPool.Add(outMsg);
+    }
+
+    public void Dispose()
+    {
+        lock (_mu)
+        {
+            if (_disposed)
+                return;
+
+            _disposed = true;
+        }
+
+        _loopCts.Cancel();
+        _loopCts.Dispose();
+    }
+}
diff --git a/dotnet/tests/ZB.MOM.NatsNet.Server.Tests/Internal/SendQueueTests.cs b/dotnet/tests/ZB.MOM.NatsNet.Server.Tests/Internal/SendQueueTests.cs
new file mode 100644
index 0000000..f5513d5
--- /dev/null
+++ b/dotnet/tests/ZB.MOM.NatsNet.Server.Tests/Internal/SendQueueTests.cs
@@ -0,0 +1,107 @@
+// Copyright 2026 The NATS Authors
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+// http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+using System.Text;
+using Shouldly;
+using ZB.MOM.NatsNet.Server.Internal;
+
+namespace ZB.MOM.NatsNet.Server.Tests.Internal;
+
+public sealed class SendQueueTests
+{
+    [Fact]
+    public void NewSendQ_WhenCreated_StartsInternalLoopEntryPath()
+    {
+        var (server, account) = CreateServerAndAccount();
+        var started = false;
+
+        using var sendQueue = SendQueue.NewSendQ(
+            server,
+            account,
+            startLoop: _ => started = true);
+
+        started.ShouldBeTrue();
+    }
+
+    [Fact]
+    public void Send_WhenQueueIsNullOrDisposed_NoOps()
+    {
+        SendQueue? nullQueue = null;
+        Should.NotThrow(() =>
+            SendQueue.Send(nullQueue, "subject", string.Empty, [], []));
+
+        var (server, account) = CreateServerAndAccount();
+        using var sendQueue = SendQueue.NewSendQ(
+            server,
+            account,
+            startLoop: _ => { });
+
+        sendQueue.Dispose();
+
+        Should.NotThrow(() =>
+            sendQueue.Send("subject", "reply", [1, 2], [3, 4]));
+    }
+
+    [Fact]
+    public void InternalLoop_WhenMessageQueued_CopiesPayloadAndDispatchesToInternalClientPath()
+    {
+        var (server, account) = CreateServerAndAccount();
+        var internalClient = new ClientConnection(ClientKind.System);
+        var received = new List<byte[]>();
+        var flushCalls = 0;
+        var running = true;
+
+        using var sendQueue = SendQueue.NewSendQ(
+            server,
+            account,
+            startLoop: _ => { },
+            clientFactory: () => internalClient,
+            isRunning: () =>
+            {
+                var current = running;
+                running = false;
+                return current;
+            },
+            processInbound: (_, msg) => received.Add((byte[])msg.Clone()),
+            flush: _ => flushCalls++);
+
+        var hdr = Encoding.ASCII.GetBytes("NATS/1.0\r\nHeader: A\r\n\r\n");
+        var msg = Encoding.ASCII.GetBytes("hello");
+        sendQueue.Send("events.1", "reply.1", hdr, msg);
+        hdr[0] = (byte)'X';
+        msg[0] = (byte)'Y';
+
+        sendQueue.InternalLoop();
+
+        received.Count.ShouldBe(1);
+        flushCalls.ShouldBe(1);
+
+        var expectedHeader = Encoding.ASCII.GetBytes("NATS/1.0\r\nHeader: A\r\n\r\n");
+        var expectedPayload = Encoding.ASCII.GetBytes("hello\r\n");
+        var expected = new byte[expectedHeader.Length + expectedPayload.Length];
+        Buffer.BlockCopy(expectedHeader, 0, expected, 0, expectedHeader.Length);
+        Buffer.BlockCopy(expectedPayload, 0, expected, expectedHeader.Length, expectedPayload.Length);
+
+        received[0].ShouldBe(expected);
+    }
+
+    private static (NatsServer server, Account account) CreateServerAndAccount()
+    {
+        var (server, err) = NatsServer.NewServer(new ServerOptions { NoSystemAccount = true });
+        err.ShouldBeNull();
+        server.ShouldNotBeNull();
+
+        var account = new Account { Name = "SENDQ" };
+        return (server!, account);
+    }
+}
diff --git a/porting.db b/porting.db
index 6364f8d..3da9f5a 100644
Binary files a/porting.db and b/porting.db differ
diff --git a/reports/current.md b/reports/current.md
index 92f8af9..e860f29 100644
--- a/reports/current.md
+++ b/reports/current.md
@@ -1,6 +1,6 @@
 # NATS .NET Porting Status Report
 
-Generated: 2026-02-28 12:24:46 UTC
+Generated: 2026-02-28 12:31:12 UTC
 
 ## Modules (12 total)
 
@@ -12,10 +12,10 @@ Generated: 2026-02-28 12:24:46 UTC
 
 | Status | Count |
 |--------|-------|
-| deferred | 2351 |
+| deferred | 2348 |
 | n_a | 24 |
 | stub | 1 |
-| verified | 1297 |
+| verified | 1300 |
 
 ## Unit Tests (3257 total)
 
@@ -34,4 +34,4 @@ Generated: 2026-02-28 12:24:46 UTC
 
 ## Overall Progress
 
-**2499/6942 items complete (36.0%)**
+**2502/6942 items complete (36.0%)**