diff --git a/src/main/java/com/acquirex/controller/AcquisitionApprovalController.java b/src/main/java/com/acquirex/controller/AcquisitionApprovalController.java
new file mode 100644
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--- /dev/null
+++ b/src/main/java/com/acquirex/controller/AcquisitionApprovalController.java
@@ -0,0 +1,191 @@
+package com.acquirex.controller;
+
+import com.acquirex.dto.ApprovalRequest;
+import com.acquirex.dto.ApprovalResponse;
+import com.acquirex.exception.ApprovalProcessingException;
+import com.acquirex.exception.GlobalExceptionHandler;
+import com.acquirex.service.AcquisitionApprovalService;
+import jakarta.validation.Valid;
+import org.springframework.http.HttpStatus;
+import org.springframework.http.ResponseEntity;
+import org.springframework.validation.FieldError;
+import org.springframework.web.bind.MethodArgumentNotValidException;
+import org.springframework.web.bind.annotation.*;
+
+import java.math.BigDecimal;
+import java.time.LocalDateTime;
+import java.util.HashMap;
+import java.util.List;
+import java.util.Map;
+
+@RestController
+@RequestMapping("/api/v1/acquisitions")
+public class AcquisitionApprovalController {
+
+    private final AcquisitionApprovalService service;
+
+    public AcquisitionApprovalController(AcquisitionApprovalService service) {
+        this.service = service;
+    }
+
+    @PostMapping
+    public ResponseEntity<ApprovalResponse> requestApproval(@Valid @RequestBody ApprovalRequest request) {
+        ApprovalResponse response = service.requestApproval(request);
+        return ResponseEntity.status(HttpStatus.CREATED).body(response);
+    }
+
+    @PostMapping("/{id}/approve")
+    public ResponseEntity<ApprovalResponse> approve(@PathVariable Long id) {
+        ApprovalResponse response = service.processApproval(id, true, null);
+        return ResponseEntity.ok(response);
+    }
+
+    @PostMapping("/{id}/reject")
+    public ResponseEntity<ApprovalResponse> reject(@PathVariable Long id, @RequestParam String reason) {
+        ApprovalResponse response = service.processApproval(id, false, reason);
+        return ResponseEntity.ok(response);
+    }
+
+    @GetMapping("/{id}")
+    public ResponseEntity<ApprovalResponse> getApproval(@PathVariable Long id) {
+        ApprovalResponse response = service.getApproval(id);
+        return ResponseEntity.ok(response);
+    }
+
+    @GetMapping("/pending")
+    public ResponseEntity<List<ApprovalResponse>> getPendingApprovals() {
+        List<ApprovalResponse> responses = service.getPendingApprovals();
+        return ResponseEntity.ok(responses);
+    }
+
+    @GetMapping("/merchant/{merchantId}")
+    public ResponseEntity<List<ApprovalResponse>> getApprovalsByMerchant(@PathVariable String merchantId) {
+        List<ApprovalResponse> responses = service.getApprovalsByMerchant(merchantId);
+        return ResponseEntity.ok(responses);
+    }
+}
+
+// DTOs
+class ApprovalRequest {
+    @jakarta.validation.constraints.NotBlank(message = "Merchant ID is required")
+    private String merchantId;
+
+    @jakarta.validation.constraints.NotBlank(message = "Card number is required")
+    @jakarta.validation.constraints.Size(min = 13, max = 19, message = "Card number must be between 13 and 19 digits")
+    private String cardNumber;
+
+    @jakarta.validation.constraints.NotNull(message = "Amount is required")
+    @jakarta.validation.constraints.DecimalMin(value = "0.01", message = "Amount must be greater than zero")
+    private BigDecimal amount;
+
+    @jakarta.validation.constraints.NotBlank(message = "Currency is required")
+    @jakarta.validation.constraints.Size(min = 3, max = 3, message = "Currency must be a 3-letter code")
+    private String currency;
+
+    public ApprovalRequest() {}
+
+    public ApprovalRequest(String merchantId, String cardNumber, BigDecimal amount, String currency) {
+        this.merchantId = merchantId;
+        this.cardNumber = cardNumber;
+        this.amount = amount;
+        this.currency = currency;
+    }
+
+    public String getMerchantId() { return merchantId; }
+    public void setMerchantId(String merchantId) { this.merchantId = merchantId; }
+    public String getCardNumber() { return cardNumber; }
+    public void setCardNumber(String cardNumber) { this.cardNumber = cardNumber; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getCurrency() { return currency; }
+    public void setCurrency(String currency) { this.currency = currency; }
+}
+
+class ApprovalResponse {
+    private Long id;
+    private String merchantId;
+    private String cardNumber;
+    private BigDecimal amount;
+    private String currency;
+    private String status;
+    private String approvalCode;
+    private String rejectionReason;
+    private LocalDateTime requestedAt;
+    private LocalDateTime processedAt;
+
+    public ApprovalResponse() {}
+
+    public ApprovalResponse(Long id, String merchantId, String cardNumber, BigDecimal amount,
+                           String currency, String status, String approvalCode,
+                           String rejectionReason, LocalDateTime requestedAt, LocalDateTime processedAt) {
+        this.id = id;
+        this.merchantId = merchantId;
+        this.cardNumber = cardNumber;
+        this.amount = amount;
+        this.currency = currency;
+        this.status = status;
+        this.approvalCode = approvalCode;
+        this.rejectionReason = rejectionReason;
+        this.requestedAt = requestedAt;
+        this.processedAt = processedAt;
+    }
+
+    public Long getId() { return id; }
+    public void setId(Long id) { this.id = id; }
+    public String getMerchantId() { return merchantId; }
+    public void setMerchantId(String merchantId) { this.merchantId = merchantId; }
+    public String getCardNumber() { return cardNumber; }
+    public void setCardNumber(String cardNumber) { this.cardNumber = cardNumber; }
+    public BigDecimal getAmount() { return amount; }
+    public void setAmount(BigDecimal amount) { this.amount = amount; }
+    public String getCurrency() { return currency; }
+    public void setCurrency(String currency) { this.currency = currency; }
+    public String getStatus() { return status; }
+    public void setStatus(String status) { this.status = status; }
+    public String getApprovalCode() { return approvalCode; }
+    public void setApprovalCode(String approvalCode) { this.approvalCode = approvalCode; }
+    public String getRejectionReason() { return rejectionReason; }
+    public void setRejectionReason(String rejectionReason) { this.rejectionReason = rejectionReason; }
+    public LocalDateTime getRequestedAt() { return requestedAt; }
+    public void setRequestedAt(LocalDateTime requestedAt) { this.requestedAt = requestedAt; }
+    public LocalDateTime getProcessedAt() { return processedAt; }
+    public void setProcessedAt(LocalDateTime processedAt) { this.processedAt = processedAt; }
+}
+
+// Exceptions
+class ApprovalProcessingException extends RuntimeException {
+    public ApprovalProcessingException(String message) {
+        super(message);
+    }
+}
+
+@RestControllerAdvice
+class GlobalExceptionHandler {
+
+    @org.springframework.web.bind.annotation.ExceptionHandler(ApprovalProcessingException.class)
+    public ResponseEntity<Map<String, Object>> handleApprovalProcessingException(ApprovalProcessingException ex) {
+        Map<String, Object> body = new HashMap<>();
+        body.put("timestamp", LocalDateTime.now());
+        body.put("status", HttpStatus.BAD_REQUEST.value());
+        body.put("error", "Approval Processing Error");
+        body.put("message", ex.getMessage());
+        return ResponseEntity.badRequest().body(body);
+    }
+
+    @org.springframework.web.bind.annotation.ExceptionHandler(MethodArgumentNotValidException.class)
+    public ResponseEntity<Map<String, Object>> handleValidationExceptions(MethodArgumentNotValidException ex) {
+        Map<String, Object> body = new HashMap<>();
+        body.put("timestamp", LocalDateTime.now());
+        body.put("status", HttpStatus.BAD_REQUEST.value());
+        body.put("error", "Validation Error");
+
+        Map<String, String> errors = new HashMap<>();
+        ex.getBindingResult().getAllErrors().forEach(error -> {
+            String fieldName = ((FieldError) error).getField();
+            String errorMessage = error.getDefaultMessage();
+            errors.put(fieldName, errorMessage);
+        });
+        body.put("errors", errors);
+        return ResponseEntity.badRequest().body(body);
+    }
+}
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