diff --git a/poc-sync-engine/src/SyncManager.ts b/poc-sync-engine/src/SyncManager.ts
new file mode 100644
index 0000000..f2a25ba
--- /dev/null
+++ b/poc-sync-engine/src/SyncManager.ts
@@ -0,0 +1,69 @@
+import { SyncQueue, SyncJob } from './SyncQueue';
+
+export interface SyncHandler<T = unknown> {
+  handle(job: SyncJob<T>): Promise<void>;
+}
+
+export class SyncManager<T = unknown> {
+  private queue: SyncQueue<T>;
+  private handler: SyncHandler<T>;
+  private isOnline: boolean = false;
+  private isProcessing: boolean = false;
+
+  constructor(queue: SyncQueue<T>, handler: SyncHandler<T>) {
+    this.queue = queue;
+    this.handler = handler;
+  }
+
+  public updateNetworkStatus(online: boolean) {
+    console.log(`[Network] Status changed to ${online ? 'ONLINE' : 'OFFLINE'}`);
+    this.isOnline = online;
+    if (this.isOnline) {
+      this.drainQueue();
+    }
+  }
+
+  public getQueueLength(): number {
+    return this.queue.getLength();
+  }
+
+  public async drainQueue(): Promise<void> {
+    if (this.isProcessing || !this.isOnline || this.queue.getLength() === 0) {
+      return;
+    }
+
+    this.isProcessing = true;
+    
+    while (this.queue.getLength() > 0 && this.isOnline) {
+      const job = this.queue.peek();
+      if (!job) break;
+
+      try {
+        console.log(`[SyncManager] Attempting to sync job ${job.id} (${job.method} ${job.url})`);
+        
+        await this.handler.handle(job);
+        
+        console.log(`[SyncManager] Successfully synced job ${job.id}`);
+        this.queue.dequeue();
+      } catch (error) {
+        console.error(`[SyncManager] Sync failed for job ${job.id}`);
+        
+        if (!this.isOnline) {
+          break;
+        }
+
+        if (job.retryCount >= 5) {
+          console.error(`[SyncManager] Max retries reached for job ${job.id}. Dropping or moving to DLQ.`);
+          this.queue.dequeue();
+        } else {
+          this.queue.requeue(job);
+          const backoffTime = Math.pow(2, job.retryCount) * 1000;
+          console.log(`[SyncManager] Backing off for ${backoffTime}ms before next attempt`);
+          await new Promise(resolve => setTimeout(resolve, backoffTime));
+        }
+      }
+    }
+
+    this.isProcessing = false;
+  }
+}
diff --git a/poc-sync-engine/src/SyncQueue.ts b/poc-sync-engine/src/SyncQueue.ts
new file mode 100644
index 0000000..7f6b3bb
--- /dev/null
+++ b/poc-sync-engine/src/SyncQueue.ts
@@ -0,0 +1,53 @@
+export interface SyncJob<T = unknown> {
+  id: string;
+  url: string;
+  method: 'POST' | 'PUT' | 'PATCH' | 'DELETE';
+  payload: T;
+  timestamp: number;
+  retryCount: number;
+}
+
+export class SyncQueue<T = unknown> {
+  private queue: SyncJob<T>[] = [];
+
+  constructor() {
+    this.loadFromStorage();
+  }
+
+  public enqueue(job: Omit<SyncJob<T>, 'id' | 'timestamp' | 'retryCount'>): void {
+    const newJob: SyncJob<T> = {
+      ...job,
+      id: Math.random().toString(36).substring(2, 9),
+      timestamp: Date.now(),
+      retryCount: 0,
+    };
+    this.queue.push(newJob);
+    this.persistToStorage();
+  }
+
+  public peek(): SyncJob<T> | undefined {
+    return this.queue[0];
+  }
+
+  public dequeue(): SyncJob<T> | undefined {
+    const job = this.queue.shift();
+    this.persistToStorage();
+    return job;
+  }
+
+  public requeue(job: SyncJob<T>): void {
+    job.retryCount += 1;
+    this.persistToStorage();
+  }
+
+  public getLength(): number {
+    return this.queue.length;
+  }
+
+  private persistToStorage() {
+  }
+
+  private loadFromStorage() {
+    this.queue = [];
+  }
+}
diff --git a/poc-sync-engine/tests/SyncManager.test.ts b/poc-sync-engine/tests/SyncManager.test.ts
new file mode 100644
index 0000000..19575be
--- /dev/null
+++ b/poc-sync-engine/tests/SyncManager.test.ts
@@ -0,0 +1,97 @@
+import { SyncQueue } from '../src/SyncQueue';
+import { SyncManager, SyncHandler } from '../src/SyncManager';
+
+describe('Offline-First Sync Engine', () => {
+  let queue: SyncQueue;
+  let manager: SyncManager;
+  let mockHandler: jest.Mocked<SyncHandler>;
+
+  beforeEach(() => {
+    queue = new SyncQueue();
+    mockHandler = {
+      handle: jest.fn().mockResolvedValue(undefined),
+    };
+    manager = new SyncManager(queue, mockHandler);
+    jest.spyOn(console, 'log').mockImplementation(() => {});
+    jest.spyOn(console, 'error').mockImplementation(() => {});
+  });
+
+  afterEach(() => {
+    jest.restoreAllMocks();
+  });
+
+  test('should enqueue mutations successfully', () => {
+    queue.enqueue({
+      url: '/api/resource/LMS Assignment Submission',
+      method: 'POST',
+      payload: { answer: 'A', assignment_id: '123' },
+    });
+
+    expect(queue.getLength()).toBe(1);
+    expect(queue.peek()?.url).toBe('/api/resource/LMS Assignment Submission');
+  });
+
+  test('should not process queue when offline', async () => {
+    queue.enqueue({ url: '/api/resource/Course', method: 'POST', payload: {} });
+    
+    manager.updateNetworkStatus(false);
+    await manager.drainQueue();
+
+    expect(queue.getLength()).toBe(1);
+    expect(mockHandler.handle).not.toHaveBeenCalled();
+  });
+
+  test('should drain queue when online', async () => {
+    mockHandler.handle.mockResolvedValue(undefined);
+
+    queue.enqueue({ url: '/api/resource/A', method: 'POST', payload: {} });
+    queue.enqueue({ url: '/api/resource/B', method: 'POST', payload: {} });
+
+    manager.updateNetworkStatus(true);
+    
+    await new Promise(process.nextTick);
+    await new Promise(process.nextTick);
+
+    expect(queue.getLength()).toBe(0);
+    expect(mockHandler.handle).toHaveBeenCalledTimes(2);
+  });
+
+  test('should support and preserve typed payloads', () => {
+    interface AssignmentPayload {
+      answer: string;
+      assignment_id: string;
+    }
+    const typedQueue = new SyncQueue<AssignmentPayload>();
+    typedQueue.enqueue({
+      url: '/api/resource/LMS Assignment Submission',
+      method: 'POST',
+      payload: { answer: 'B', assignment_id: '456' },
+    });
+
+    const job = typedQueue.peek();
+    expect(job).toBeDefined();
+    if (job) {
+      const payload: AssignmentPayload = job.payload;
+      expect(payload.answer).toBe('B');
+      expect(payload.assignment_id).toBe('456');
+    }
+  });
+
+  test('should retry on handler failure', async () => {
+    jest.useFakeTimers();
+    mockHandler.handle
+      .mockRejectedValueOnce(new Error('Network error'))
+      .mockResolvedValue(undefined);
+
+    queue.enqueue({ url: '/api/resource/A', method: 'POST', payload: {} });
+
+    manager.updateNetworkStatus(true);
+
+    await Promise.resolve(); // trigger initial attempt and failure
+    await jest.advanceTimersByTimeAsync(2000); // trigger retry attempt
+
+    expect(queue.getLength()).toBe(0);
+    expect(mockHandler.handle).toHaveBeenCalledTimes(2);
+    jest.useRealTimers();
+  });
+});