diff --git a/resources/migrations/20260307000000-create-wallets.down.sql b/resources/migrations/20260307000000-create-wallets.down.sql
new file mode 100644
index 0000000..9e04aee
--- /dev/null
+++ b/resources/migrations/20260307000000-create-wallets.down.sql
@@ -0,0 +1 @@
+DROP TABLE wallets;
diff --git a/resources/migrations/20260307000000-create-wallets.up.sql b/resources/migrations/20260307000000-create-wallets.up.sql
new file mode 100644
index 0000000..7a86481
--- /dev/null
+++ b/resources/migrations/20260307000000-create-wallets.up.sql
@@ -0,0 +1,9 @@
+CREATE TABLE wallets (
+  id         UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+  name       TEXT NOT NULL UNIQUE,
+  created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+--;;
+INSERT INTO wallets (name) VALUES
+  ('Crypto.Com'), ('Nexo'), ('CoinCorner'), ('Strike'),
+  ('Cold'), ('Coldcard'), ('Nunchuk Multi Sig');
diff --git a/resources/migrations/20260307100000-create-events.down.sql b/resources/migrations/20260307100000-create-events.down.sql
new file mode 100644
index 0000000..5ec743c
--- /dev/null
+++ b/resources/migrations/20260307100000-create-events.down.sql
@@ -0,0 +1 @@
+DROP TABLE events;
diff --git a/resources/migrations/20260307100000-create-events.up.sql b/resources/migrations/20260307100000-create-events.up.sql
new file mode 100644
index 0000000..14dea94
--- /dev/null
+++ b/resources/migrations/20260307100000-create-events.up.sql
@@ -0,0 +1,17 @@
+CREATE TABLE events (
+  id             BIGSERIAL PRIMARY KEY,
+  event_type     TEXT NOT NULL,
+  occurred_at    TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  recorded_at    TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+  sats           BIGINT,
+  fee_sats       BIGINT,
+  fiat_amount    NUMERIC(18,2),
+  fiat_currency  TEXT,
+  from_wallet_id UUID REFERENCES wallets(id),
+  to_wallet_id   UUID REFERENCES wallets(id),
+  note           TEXT
+);
+--;;
+CREATE INDEX idx_events_type ON events (event_type);
+--;;
+CREATE INDEX idx_events_occurred ON events (occurred_at);
diff --git a/resources/queries.sql b/resources/queries.sql
index ed30895..57d5f30 100644
--- a/resources/queries.sql
+++ b/resources/queries.sql
@@ -65,3 +65,74 @@ SELECT rate_date, eur, dkk, eur_dkk, updated_at FROM currencies ORDER BY rate_da
 -- :name get-currency-rates-by-date :? :1
 -- :doc Get currency rates for a specific date
 SELECT rate_date, eur, dkk, eur_dkk, updated_at FROM currencies WHERE rate_date = :rate-date
+
+-- Wallets -------------------------------------------------------------------
+
+-- :name insert-wallet! :! :n
+-- :doc Insert a new wallet
+INSERT INTO wallets (name) VALUES (:name)
+
+-- :name get-all-wallets :? :*
+-- :doc Get all wallets
+SELECT id, name, created_at FROM wallets ORDER BY name
+
+-- :name get-wallet-by-id :? :1
+-- :doc Get a wallet by ID
+SELECT id, name, created_at FROM wallets WHERE id = :id
+
+-- Events --------------------------------------------------------------------
+
+-- :name insert-event! :! :n
+-- :doc Insert a new event
+INSERT INTO events (event_type, occurred_at, sats, fee_sats, fiat_amount, fiat_currency, from_wallet_id, to_wallet_id, note)
+VALUES (:event-type, :occurred-at, :sats, :fee-sats, :fiat-amount, :fiat-currency, :from-wallet-id, :to-wallet-id, :note)
+
+-- :name get-all-events :? :*
+-- :doc Get all events with wallet names
+SELECT e.id, e.event_type, e.occurred_at, e.recorded_at,
+       e.sats, e.fee_sats, e.fiat_amount, e.fiat_currency,
+       e.from_wallet_id, fw.name AS from_wallet_name,
+       e.to_wallet_id, tw.name AS to_wallet_name,
+       e.note
+FROM events e
+LEFT JOIN wallets fw ON fw.id = e.from_wallet_id
+LEFT JOIN wallets tw ON tw.id = e.to_wallet_id
+ORDER BY e.occurred_at DESC
+
+-- :name get-events-by-type :? :*
+-- :doc Get events filtered by type
+SELECT e.id, e.event_type, e.occurred_at, e.recorded_at,
+       e.sats, e.fee_sats, e.fiat_amount, e.fiat_currency,
+       e.from_wallet_id, fw.name AS from_wallet_name,
+       e.to_wallet_id, tw.name AS to_wallet_name,
+       e.note
+FROM events e
+LEFT JOIN wallets fw ON fw.id = e.from_wallet_id
+LEFT JOIN wallets tw ON tw.id = e.to_wallet_id
+WHERE e.event_type = :event-type
+ORDER BY e.occurred_at DESC
+
+-- :name get-events-by-wallet :? :*
+-- :doc Get events involving a specific wallet
+SELECT e.id, e.event_type, e.occurred_at, e.recorded_at,
+       e.sats, e.fee_sats, e.fiat_amount, e.fiat_currency,
+       e.from_wallet_id, fw.name AS from_wallet_name,
+       e.to_wallet_id, tw.name AS to_wallet_name,
+       e.note
+FROM events e
+LEFT JOIN wallets fw ON fw.id = e.from_wallet_id
+LEFT JOIN wallets tw ON tw.id = e.to_wallet_id
+WHERE e.from_wallet_id = :wallet-id OR e.to_wallet_id = :wallet-id
+ORDER BY e.occurred_at DESC
+
+-- :name get-wallet-balances :? :*
+-- :doc Compute sats balance per wallet from events
+SELECT w.id, w.name,
+  COALESCE(SUM(CASE WHEN e.to_wallet_id = w.id THEN e.sats ELSE 0 END), 0)
+  - COALESCE(SUM(CASE WHEN e.from_wallet_id = w.id THEN e.sats ELSE 0 END), 0)
+  - COALESCE(SUM(CASE WHEN e.from_wallet_id = w.id THEN e.fee_sats ELSE 0 END), 0)
+  AS balance_sats
+FROM wallets w
+LEFT JOIN events e ON e.from_wallet_id = w.id OR e.to_wallet_id = w.id
+GROUP BY w.id, w.name
+ORDER BY w.name
diff --git a/src/clj/pmagnus/btcdata/web/controllers/transactions.clj b/src/clj/pmagnus/btcdata/web/controllers/transactions.clj
new file mode 100644
index 0000000..e903ab6
--- /dev/null
+++ b/src/clj/pmagnus/btcdata/web/controllers/transactions.clj
@@ -0,0 +1,50 @@
+(ns pmagnus.btcdata.web.controllers.transactions
+  (:require
+   [clojure.string :as str]
+   [ring.util.http-response :as response])
+  (:import
+   [java.time Instant]
+   [java.util UUID]))
+
+(defn list-wallets [{:keys [query-fn]} _req]
+  (response/ok (query-fn :get-all-wallets {})))
+
+(defn create-wallet! [{:keys [query-fn]} req]
+  (let [{:keys [name]} (:body-params req)]
+    (if (str/blank? name)
+      (response/bad-request {:error "name is required"})
+      (do (query-fn :insert-wallet! {:name name})
+          (response/created "/api/wallets" {:name name})))))
+
+(defn get-wallet-balances [{:keys [query-fn]} _req]
+  (response/ok (query-fn :get-wallet-balances {})))
+
+(defn create-event! [{:keys [query-fn]} req]
+  (let [params (:body-params req)
+        event-type (:event_type params)]
+    (if-not (#{"bank_to_exchange" "exchange_to_wallet" "wallet_to_wallet"} event-type)
+      (response/bad-request {:error "Invalid event_type"})
+      (let [occurred-at (if-let [ts (:occurred_at params)]
+                          (Instant/parse ts)
+                          (Instant/now))
+            row {:event-type     event-type
+                 :occurred-at    occurred-at
+                 :sats           (:sats params)
+                 :fee-sats       (:fee_sats params)
+                 :fiat-amount    (:fiat_amount params)
+                 :fiat-currency  (:fiat_currency params)
+                 :from-wallet-id (some-> (:from_wallet_id params) UUID/fromString)
+                 :to-wallet-id   (some-> (:to_wallet_id params) UUID/fromString)
+                 :note           (:note params)}]
+        (query-fn :insert-event! row)
+        (response/created "/api/events" {:status "ok"})))))
+
+(defn list-events [{:keys [query-fn]} req]
+  (let [event-type (get-in req [:query-params "type"])]
+    (if event-type
+      (response/ok (query-fn :get-events-by-type {:event-type event-type}))
+      (response/ok (query-fn :get-all-events {})))))
+
+(defn get-wallet-events [{:keys [query-fn]} req]
+  (let [id (UUID/fromString (get-in req [:path-params :id]))]
+    (response/ok (query-fn :get-events-by-wallet {:wallet-id id}))))
diff --git a/src/clj/pmagnus/btcdata/web/middleware/core.clj b/src/clj/pmagnus/btcdata/web/middleware/core.clj
index ea0a908..a760f1f 100644
--- a/src/clj/pmagnus/btcdata/web/middleware/core.clj
+++ b/src/clj/pmagnus/btcdata/web/middleware/core.clj
@@ -9,7 +9,7 @@
     (if (= :options (:request-method request))
       {:status  204
        :headers {"Access-Control-Allow-Origin"  origin
-                 "Access-Control-Allow-Methods" "GET, OPTIONS"
+                 "Access-Control-Allow-Methods" "GET, POST, DELETE, OPTIONS"
                  "Access-Control-Allow-Headers" "Content-Type"
                  "Access-Control-Max-Age"       "86400"}}
       (when-let [resp (handler request)]
diff --git a/src/clj/pmagnus/btcdata/web/routes/api.clj b/src/clj/pmagnus/btcdata/web/routes/api.clj
index f217338..1da7611 100644
--- a/src/clj/pmagnus/btcdata/web/routes/api.clj
+++ b/src/clj/pmagnus/btcdata/web/routes/api.clj
@@ -4,6 +4,7 @@
    [integrant.core :as ig]
    [pmagnus.btcdata.frankfurter.rates :as rates]
    [pmagnus.btcdata.web.controllers.health :as health]
+   [pmagnus.btcdata.web.controllers.transactions :as tx]
    [pmagnus.btcdata.web.middleware.exception :as exception]
    [pmagnus.btcdata.web.middleware.formats :as formats]
    [reitit.coercion.malli :as malli]
@@ -161,7 +162,17 @@
    ["/strike/ws"
     {:get        (fn [req] (ws-strike-handler opts req))
      :no-doc     true
-     :middleware []}]])
+     :middleware []}]
+   ["/wallets"
+    {:get  (fn [req] (tx/list-wallets opts req))
+     :post (fn [req] (tx/create-wallet! opts req))}]
+   ["/wallets/balances"
+    {:get (fn [req] (tx/get-wallet-balances opts req))}]
+   ["/wallets/:id/events"
+    {:get (fn [req] (tx/get-wallet-events opts req))}]
+   ["/events"
+    {:get  (fn [req] (tx/list-events opts req))
+     :post (fn [req] (tx/create-event! opts req))}]])
 
 (defn route-data [opts]
   (merge