diff --git a/pkg/protocol/ack.go b/pkg/protocol/ack.go
new file mode 100644
index 00000000..e85ff263
--- /dev/null
+++ b/pkg/protocol/ack.go
@@ -0,0 +1,65 @@
+// SPDX-FileCopyrightText: 2026 The Pion community <https://pion.ly>
+// SPDX-License-Identifier: MIT
+
+package protocol
+
+import (
+	"golang.org/x/crypto/cryptobyte"
+)
+
+// ACK is the DTLS 1.3 content type used to acknowledge receipt of
+// handshake records.
+//
+// https://datatracker.ietf.org/doc/html/rfc9147#section-7
+type ACK struct {
+	// Records is the list of RecordNumbers being acknowledged.
+	Records []RecordNumber
+}
+
+// RecordNumber identifies a specific DTLS record by its epoch and sequence number.
+// The 128-bit value matches the unpacked RecordNumber structure from RFC 9147 Section 4.2.
+type RecordNumber struct {
+	Epoch          uint64
+	SequenceNumber uint64
+}
+
+// ContentType returns the content type for ACK records (26).
+func (a ACK) ContentType() ContentType {
+	return ContentTypeACK
+}
+
+// Marshal encodes the ACK message to its wire format.
+func (a *ACK) Marshal() ([]byte, error) {
+	var out cryptobyte.Builder
+
+	out.AddUint16LengthPrefixed(func(b *cryptobyte.Builder) {
+		for _, rec := range a.Records {
+			b.AddUint64(rec.Epoch)
+			b.AddUint64(rec.SequenceNumber)
+		}
+	})
+
+	return out.Bytes()
+}
+
+// Unmarshal decodes an ACK message from its wire format.
+func (a *ACK) Unmarshal(data []byte) error {
+	val := cryptobyte.String(data)
+
+	var recordList cryptobyte.String
+	if !val.ReadUint16LengthPrefixed(&recordList) || !val.Empty() {
+		return errLengthMismatch
+	}
+
+	a.Records = make([]RecordNumber, 0)
+
+	for !recordList.Empty() {
+		var rec RecordNumber
+		if !recordList.ReadUint64(&rec.Epoch) || !recordList.ReadUint64(&rec.SequenceNumber) {
+			return errInvalidACK
+		}
+		a.Records = append(a.Records, rec)
+	}
+
+	return nil
+}
diff --git a/pkg/protocol/ack_test.go b/pkg/protocol/ack_test.go
new file mode 100644
index 00000000..1807557c
--- /dev/null
+++ b/pkg/protocol/ack_test.go
@@ -0,0 +1,111 @@
+// SPDX-FileCopyrightText: 2026 The Pion community <https://pion.ly>
+// SPDX-License-Identifier: MIT
+
+package protocol
+
+import (
+	"testing"
+
+	"github.com/stretchr/testify/assert"
+)
+
+func TestACK(t *testing.T) {
+	ack := ACK{
+		Records: []RecordNumber{
+			{Epoch: 1, SequenceNumber: 42},
+		},
+	}
+
+	raw, err := ack.Marshal()
+	assert.NoError(t, err)
+
+	expect := []byte{
+		0x00, 0x10, // record list length (1 record × 16 bytes)
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // epoch = 1
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x2a, // sequence_number = 42
+	}
+	assert.Equal(t, expect, raw)
+
+	newACK := ACK{}
+	assert.NoError(t, newACK.Unmarshal(expect))
+	assert.Len(t, newACK.Records, 1)
+	assert.Equal(t, uint64(1), newACK.Records[0].Epoch)
+	assert.Equal(t, uint64(42), newACK.Records[0].SequenceNumber)
+}
+
+func TestACK_MultipleRecords(t *testing.T) {
+	ack := ACK{
+		Records: []RecordNumber{
+			{Epoch: 1, SequenceNumber: 1},
+			{Epoch: 1, SequenceNumber: 2},
+			{Epoch: 2, SequenceNumber: 0},
+		},
+	}
+
+	raw, err := ack.Marshal()
+	assert.NoError(t, err)
+
+	expect := []byte{
+		0x00, 0x30, // record list length (3 × 16 bytes)
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // epoch = 1
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // sequence_number = 1
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // epoch = 1
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x02, // sequence_number = 2
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x02, // epoch = 2
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, // sequence_number = 0
+	}
+	assert.Equal(t, expect, raw)
+
+	newACK := ACK{}
+	assert.NoError(t, newACK.Unmarshal(expect))
+	assert.Len(t, newACK.Records, 3)
+	assert.Equal(t, uint64(1), newACK.Records[0].Epoch)
+	assert.Equal(t, uint64(1), newACK.Records[0].SequenceNumber)
+	assert.Equal(t, uint64(1), newACK.Records[1].Epoch)
+	assert.Equal(t, uint64(2), newACK.Records[1].SequenceNumber)
+	assert.Equal(t, uint64(2), newACK.Records[2].Epoch)
+	assert.Equal(t, uint64(0), newACK.Records[2].SequenceNumber)
+}
+
+func TestACK_EmptyRecords(t *testing.T) {
+	ack := ACK{Records: []RecordNumber{}}
+
+	raw, err := ack.Marshal()
+	assert.NoError(t, err)
+
+	expect := []byte{
+		0x00, 0x00, // record list length (empty)
+	}
+	assert.Equal(t, expect, raw)
+
+	newACK := ACK{}
+	assert.NoError(t, newACK.Unmarshal(expect))
+	assert.Empty(t, newACK.Records)
+}
+
+func TestACK_UnmarshalTruncatedRecord(t *testing.T) {
+	// Length prefix claims 16 bytes but only 7 are present.
+	raw := []byte{
+		0x00, 0x10, // record list length = 16
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, // only 7 bytes of epoch
+	}
+	newACK := ACK{}
+	assert.ErrorIs(t, newACK.Unmarshal(raw), errLengthMismatch)
+}
+
+func TestACK_UnmarshalTrailingData(t *testing.T) {
+	// Valid record list followed by unexpected trailing bytes.
+	raw := []byte{
+		0x00, 0x10, // record list length = 16 (one record)
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // epoch = 1
+		0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x00, 0x01, // sequence_number = 1
+		0xde, 0xad, // trailing garbage
+	}
+	newACK := ACK{}
+	assert.ErrorIs(t, newACK.Unmarshal(raw), errLengthMismatch)
+}
+
+func TestACK_UnmarshalEmpty(t *testing.T) {
+	newACK := ACK{}
+	assert.NoError(t, newACK.Unmarshal([]byte{0x00, 0x00}))
+}
diff --git a/pkg/protocol/content.go b/pkg/protocol/content.go
index 58bbdc5b..fd16d44a 100644
--- a/pkg/protocol/content.go
+++ b/pkg/protocol/content.go
@@ -15,6 +15,7 @@ const (
 	ContentTypeHandshake        ContentType = 22
 	ContentTypeApplicationData  ContentType = 23
 	ContentTypeConnectionID     ContentType = 25
+	ContentTypeACK              ContentType = 26
 )
 
 // Content is the top level distinguisher for a DTLS Datagram.
diff --git a/pkg/protocol/errors.go b/pkg/protocol/errors.go
index 6e69a750..1e344bef 100644
--- a/pkg/protocol/errors.go
+++ b/pkg/protocol/errors.go
@@ -12,6 +12,10 @@ import (
 var (
 	errBufferTooSmall    = &TemporaryError{Err: errors.New("buffer is too small")} //nolint:err113
 	errInvalidCipherSpec = &FatalError{Err: errors.New("cipher spec invalid")}     //nolint:err113
+	errInvalidACK        = &FatalError{Err: errors.New("ack invalid")}             //nolint:err113
+	errLengthMismatch    = &InternalError{
+		Err: errors.New("data length and declared length do not match"), //nolint:err113
+	}
 )
 
 // FatalError indicates that the DTLS connection is no longer available.