diff --git a/backend/src/app.module.ts b/backend/src/app.module.ts
index a87140b8..619a260d 100644
--- a/backend/src/app.module.ts
+++ b/backend/src/app.module.ts
@@ -6,6 +6,7 @@ import { TypeOrmModule } from '@nestjs/typeorm';
 import { AuthModule } from './auth/auth.module';
 import { UsersModule } from './users/users.module';
 import { EmailModule } from './email/email.module';
+import { SuppliersModule } from './suppliers/suppliers.module';
 import { APP_GUARD } from '@nestjs/core';
 import { JwtAuthGuard } from './auth/guards/jwt.guard';
 import { AssetDepreciationModule } from './asset-depreciation/asset-depreciation.module';
@@ -33,10 +34,10 @@ import { AssetDepreciationModule } from './asset-depreciation/asset-depreciation
             : false,
       }),
     }),
-    AuthModule,
-    UsersModule,
-    EmailModule,
-    AssetDepreciationModule,
+  AuthModule,
+  UsersModule,
+  EmailModule,
+  SuppliersModule,
   ],
   controllers: [AppController],
   providers: [
diff --git a/backend/src/assets/assets.entity.ts b/backend/src/assets/assets.entity.ts
new file mode 100644
index 00000000..323f3402
--- /dev/null
+++ b/backend/src/assets/assets.entity.ts
@@ -0,0 +1,17 @@
+import { Entity, PrimaryGeneratedColumn, Column, ManyToOne } from 'typeorm';
+import { Supplier } from '../suppliers/suppliers.entity';
+
+@Entity('assets')
+export class Asset {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  name: string;
+
+  @Column({ nullable: true })
+  description: string;
+
+  @ManyToOne(() => Supplier, supplier => supplier.assets)
+  supplier: Supplier;
+}
diff --git a/backend/src/suppliers/dto/assign-asset.dto.ts b/backend/src/suppliers/dto/assign-asset.dto.ts
new file mode 100644
index 00000000..7c0874d5
--- /dev/null
+++ b/backend/src/suppliers/dto/assign-asset.dto.ts
@@ -0,0 +1,9 @@
+import { IsInt } from 'class-validator';
+
+export class AssignAssetDto {
+  @IsInt()
+  supplierId: number;
+
+  @IsInt()
+  assetId: number;
+}
diff --git a/backend/src/suppliers/dto/create-supplier.dto.ts b/backend/src/suppliers/dto/create-supplier.dto.ts
new file mode 100644
index 00000000..9a2e0974
--- /dev/null
+++ b/backend/src/suppliers/dto/create-supplier.dto.ts
@@ -0,0 +1,23 @@
+import { IsString, IsOptional, IsEmail, IsNotEmpty } from 'class-validator';
+
+export class CreateSupplierDto {
+  @IsString()
+  @IsNotEmpty()
+  name: string;
+
+  @IsString()
+  @IsOptional()
+  contactInfo?: string;
+
+  @IsString()
+  @IsOptional()
+  address?: string;
+
+  @IsEmail()
+  @IsNotEmpty()
+  email: string;
+
+  @IsString()
+  @IsOptional()
+  phone?: string;
+}
diff --git a/backend/src/suppliers/dto/query-supplier.dto.ts b/backend/src/suppliers/dto/query-supplier.dto.ts
new file mode 100644
index 00000000..87d201b6
--- /dev/null
+++ b/backend/src/suppliers/dto/query-supplier.dto.ts
@@ -0,0 +1,17 @@
+import { IsOptional, IsString, IsEmail } from 'class-validator';
+
+export class QuerySupplierDto {
+  @IsOptional()
+  @IsString()
+  name?: string;
+
+  @IsOptional()
+  @IsEmail()
+  email?: string;
+
+  @IsOptional()
+  page?: number;
+
+  @IsOptional()
+  limit?: number;
+}
diff --git a/backend/src/suppliers/dto/update-supplier.dto.ts b/backend/src/suppliers/dto/update-supplier.dto.ts
new file mode 100644
index 00000000..40a72182
--- /dev/null
+++ b/backend/src/suppliers/dto/update-supplier.dto.ts
@@ -0,0 +1,4 @@
+import { PartialType } from '@nestjs/mapped-types';
+import { CreateSupplierDto } from './create-supplier.dto';
+
+export class UpdateSupplierDto extends PartialType(CreateSupplierDto) {}
diff --git a/backend/src/suppliers/suppliers.controller.spec.ts b/backend/src/suppliers/suppliers.controller.spec.ts
new file mode 100644
index 00000000..b8320fda
--- /dev/null
+++ b/backend/src/suppliers/suppliers.controller.spec.ts
@@ -0,0 +1,70 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { SuppliersController } from './suppliers.controller';
+import { SuppliersService } from './suppliers.service';
+
+const supplier = { id: 1, name: 'Supplier1', email: 's1@email.com', isActive: true, assets: [] };
+
+describe('SuppliersController', () => {
+  let controller: SuppliersController;
+  let service: SuppliersService;
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      controllers: [SuppliersController],
+      providers: [
+        {
+          provide: SuppliersService,
+          useValue: {
+            create: jest.fn().mockResolvedValue(supplier),
+            findAll: jest.fn().mockResolvedValue({ data: [supplier], total: 1 }),
+            findOne: jest.fn().mockResolvedValue(supplier),
+            update: jest.fn().mockResolvedValue({ ...supplier, name: 'Updated' }),
+            remove: jest.fn().mockResolvedValue(undefined),
+            assignAsset: jest.fn().mockResolvedValue(supplier),
+            unassignAsset: jest.fn().mockResolvedValue(supplier),
+            toggleStatus: jest.fn().mockResolvedValue({ ...supplier, isActive: false }),
+          },
+        },
+      ],
+    }).compile();
+
+    controller = module.get<SuppliersController>(SuppliersController);
+    service = module.get<SuppliersService>(SuppliersService);
+  });
+
+  it('should be defined', () => {
+    expect(controller).toBeDefined();
+  });
+
+  it('should create a supplier', async () => {
+    expect(await controller.create({ name: 'Supplier1', email: 's1@email.com' })).toEqual(supplier);
+  });
+
+  it('should get all suppliers', async () => {
+    expect(await controller.findAll({})).toEqual({ data: [supplier], total: 1 });
+  });
+
+  it('should get one supplier', async () => {
+    expect(await controller.findOne('1')).toEqual(supplier);
+  });
+
+  it('should update a supplier', async () => {
+    expect(await controller.update('1', { name: 'Updated' })).toHaveProperty('name', 'Updated');
+  });
+
+  it('should remove a supplier', async () => {
+    await expect(controller.remove('1')).resolves.toBeUndefined();
+  });
+
+  it('should assign asset', async () => {
+    expect(await controller.assignAsset({ supplierId: 1, assetId: 2 })).toEqual(supplier);
+  });
+
+  it('should unassign asset', async () => {
+    expect(await controller.unassignAsset({ supplierId: 1, assetId: 2 })).toEqual(supplier);
+  });
+
+  it('should toggle status', async () => {
+    expect(await controller.toggleStatus('1')).toHaveProperty('isActive', false);
+  });
+});
diff --git a/backend/src/suppliers/suppliers.controller.ts b/backend/src/suppliers/suppliers.controller.ts
new file mode 100644
index 00000000..a3fed9e1
--- /dev/null
+++ b/backend/src/suppliers/suppliers.controller.ts
@@ -0,0 +1,47 @@
+// ...existing code...
+// ...existing code...
+import { Controller, Get, Post, Body, Patch, Param, Delete, Query } from '@nestjs/common';
+import { SuppliersService } from './suppliers.service';
+import { CreateSupplierDto } from './dto/create-supplier.dto';
+import { UpdateSupplierDto } from './dto/update-supplier.dto';
+import { QuerySupplierDto } from './dto/query-supplier.dto';
+import { AssignAssetDto } from './dto/assign-asset.dto';
+
+@Controller('suppliers')
+export class SuppliersController {
+  constructor(private readonly suppliersService: SuppliersService) {}
+
+  @Post()
+  create(@Body() createSupplierDto: CreateSupplierDto) {
+    return this.suppliersService.create(createSupplierDto);
+  }
+
+  @Get()
+  findAll(@Query() query: QuerySupplierDto) {
+    return this.suppliersService.findAll(query);
+  }
+  @Post('assign-asset')
+  assignAsset(@Body() assignAssetDto: AssignAssetDto) {
+    return this.suppliersService.assignAsset(assignAssetDto.supplierId, assignAssetDto.assetId);
+  }
+
+  @Post('unassign-asset')
+  unassignAsset(@Body() assignAssetDto: AssignAssetDto) {
+    return this.suppliersService.unassignAsset(assignAssetDto.supplierId, assignAssetDto.assetId);
+  }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) {
+    return this.suppliersService.findOne(+id);
+  }
+
+  @Patch(':id')
+  update(@Param('id') id: string, @Body() updateSupplierDto: UpdateSupplierDto) {
+    return this.suppliersService.update(+id, updateSupplierDto);
+  }
+
+  @Delete(':id')
+  remove(@Param('id') id: string) {
+    return this.suppliersService.remove(+id);
+  }
+}
diff --git a/backend/src/suppliers/suppliers.entity.ts b/backend/src/suppliers/suppliers.entity.ts
new file mode 100644
index 00000000..1a271d9e
--- /dev/null
+++ b/backend/src/suppliers/suppliers.entity.ts
@@ -0,0 +1,38 @@
+import { Entity, PrimaryGeneratedColumn, Column, OneToMany, CreateDateColumn, UpdateDateColumn, DeleteDateColumn } from 'typeorm';
+import { Asset } from '../assets/assets.entity';
+
+@Entity('suppliers')
+export class Supplier {
+  @PrimaryGeneratedColumn()
+  id: number;
+
+  @Column()
+  name: string;
+
+  @Column({ nullable: true })
+  contactInfo: string;
+
+  @Column({ nullable: true })
+  address: string;
+
+  @Column({ unique: true })
+  email: string;
+
+  @Column({ nullable: true })
+  phone: string;
+
+  @Column({ default: true })
+  isActive: boolean;
+
+  @CreateDateColumn()
+  createdAt: Date;
+
+  @UpdateDateColumn()
+  updatedAt: Date;
+
+  @DeleteDateColumn()
+  deletedAt?: Date;
+
+  @OneToMany(() => Asset, asset => asset.supplier)
+  assets: Asset[];
+}
diff --git a/backend/src/suppliers/suppliers.module.ts b/backend/src/suppliers/suppliers.module.ts
new file mode 100644
index 00000000..a51c9d6c
--- /dev/null
+++ b/backend/src/suppliers/suppliers.module.ts
@@ -0,0 +1,12 @@
+import { Module } from '@nestjs/common';
+import { TypeOrmModule } from '@nestjs/typeorm';
+import { SuppliersService } from './suppliers.service';
+import { SuppliersController } from './suppliers.controller';
+import { Supplier } from './suppliers.entity';
+
+@Module({
+  imports: [TypeOrmModule.forFeature([Supplier])],
+  controllers: [SuppliersController],
+  providers: [SuppliersService],
+})
+export class SuppliersModule {}
diff --git a/backend/src/suppliers/suppliers.service.ts b/backend/src/suppliers/suppliers.service.ts
new file mode 100644
index 00000000..6b67aeea
--- /dev/null
+++ b/backend/src/suppliers/suppliers.service.ts
@@ -0,0 +1,71 @@
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { InjectRepository } from '@nestjs/typeorm';
+import { Repository } from 'typeorm';
+import { Supplier } from './suppliers.entity';
+import { CreateSupplierDto } from './dto/create-supplier.dto';
+import { UpdateSupplierDto } from './dto/update-supplier.dto';
+import { QuerySupplierDto } from './dto/query-supplier.dto';
+import { Asset } from '../assets/assets.entity';
+
+@Injectable()
+export class SuppliersService {
+  constructor(
+    @InjectRepository(Supplier)
+    private suppliersRepository: Repository<Supplier>,
+  ) {}
+
+  create(createSupplierDto: CreateSupplierDto): Promise<Supplier> {
+    const supplier = this.suppliersRepository.create(createSupplierDto);
+    return this.suppliersRepository.save(supplier);
+  }
+
+  async findAll(query: QuerySupplierDto): Promise<{ data: Supplier[]; total: number }> {
+    const { name, email, page = 1, limit = 10 } = query;
+    const qb = this.suppliersRepository.createQueryBuilder('supplier').leftJoinAndSelect('supplier.assets', 'asset');
+    if (name) qb.andWhere('supplier.name ILIKE :name', { name: `%${name}%` });
+    if (email) qb.andWhere('supplier.email = :email', { email });
+    const [data, total] = await qb.skip((page - 1) * limit).take(limit).getManyAndCount();
+    return { data, total };
+  }
+
+  async toggleStatus(id: number): Promise<Supplier> {
+    const supplier = await this.findOne(id);
+    supplier.isActive = !supplier.isActive;
+    return this.suppliersRepository.save(supplier);
+  }
+  async findOne(id: number): Promise<Supplier> {
+    const supplier = await this.suppliersRepository.findOne({ where: { id }, relations: ['assets'] });
+    if (!supplier) throw new NotFoundException('Supplier not found');
+    return supplier;
+  }
+
+  async update(id: number, updateSupplierDto: UpdateSupplierDto): Promise<Supplier> {
+    const supplier = await this.findOne(id);
+    Object.assign(supplier, updateSupplierDto);
+    return this.suppliersRepository.save(supplier);
+  }
+
+  async remove(id: number): Promise<void> {
+    await this.suppliersRepository.softDelete(id);
+  }
+
+  async assignAsset(supplierId: number, assetId: number): Promise<Supplier> {
+    const supplier = await this.findOne(supplierId);
+    const assetRepo = this.suppliersRepository.manager.getRepository(Asset);
+    const asset = await assetRepo.findOne({ where: { id: assetId } });
+    if (!asset) throw new NotFoundException('Asset not found');
+    asset.supplier = supplier;
+    await assetRepo.save(asset);
+    return this.findOne(supplierId);
+  }
+
+  async unassignAsset(supplierId: number, assetId: number): Promise<Supplier> {
+    const supplier = await this.findOne(supplierId);
+    const assetRepo = this.suppliersRepository.manager.getRepository(Asset);
+    const asset = await assetRepo.findOne({ where: { id: assetId, supplier: { id: supplierId } } });
+    if (!asset) throw new NotFoundException('Asset not found for this supplier');
+    asset.supplier = null;
+    await assetRepo.save(asset);
+    return this.findOne(supplierId);
+  }
+}
diff --git a/backend/src/suppliers/suppliers.spec.ts b/backend/src/suppliers/suppliers.spec.ts
new file mode 100644
index 00000000..1bfa65a7
--- /dev/null
+++ b/backend/src/suppliers/suppliers.spec.ts
@@ -0,0 +1,74 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { SuppliersService } from './suppliers.service';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { Supplier } from './suppliers.entity';
+import { Repository } from 'typeorm';
+
+const supplierArray = [
+  { id: 1, name: 'Supplier1', email: 's1@email.com', contactInfo: '', address: '', phone: '', assets: [] },
+  { id: 2, name: 'Supplier2', email: 's2@email.com', contactInfo: '', address: '', phone: '', assets: [] },
+];
+
+describe('SuppliersService', () => {
+  let service: SuppliersService;
+  let repo: Repository<Supplier>;
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        SuppliersService,
+        {
+          provide: getRepositoryToken(Supplier),
+          useValue: {
+            find: jest.fn().mockResolvedValue(supplierArray),
+            findOne: jest.fn().mockImplementation(({ where }) => supplierArray.find(s => s.id === where.id)),
+            create: jest.fn().mockImplementation(dto => dto),
+            save: jest.fn().mockImplementation(supplier => ({ ...supplier, id: 3 })),
+            update: jest.fn(),
+            delete: jest.fn(),
+            remove: jest.fn(),
+            manager: { getRepository: jest.fn() },
+            createQueryBuilder: jest.fn().mockReturnValue({
+              leftJoinAndSelect: jest.fn().mockReturnThis(),
+              andWhere: jest.fn().mockReturnThis(),
+              skip: jest.fn().mockReturnThis(),
+              take: jest.fn().mockReturnThis(),
+              getManyAndCount: jest.fn().mockResolvedValue([supplierArray, supplierArray.length]),
+            }),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<SuppliersService>(SuppliersService);
+    repo = module.get<Repository<Supplier>>(getRepositoryToken(Supplier));
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  it('should create a supplier', async () => {
+    const dto = { name: 'New', email: 'new@email.com' };
+    expect(await service.create(dto as any)).toHaveProperty('id');
+  });
+
+  it('should find all suppliers', async () => {
+    const result = await service.findAll({});
+    expect(result.data.length).toBeGreaterThan(0);
+  });
+
+  it('should find one supplier', async () => {
+    expect(await service.findOne(1)).toHaveProperty('id', 1);
+  });
+
+  it('should update a supplier', async () => {
+    jest.spyOn(service, 'findOne').mockResolvedValueOnce(supplierArray[0] as any);
+    expect(await service.update(1, { name: 'Updated' } as any)).toHaveProperty('name', 'Updated');
+  });
+
+  it('should remove a supplier', async () => {
+    jest.spyOn(service, 'findOne').mockResolvedValueOnce(supplierArray[0] as any);
+    await expect(service.remove(1)).resolves.toBeUndefined();
+  });
+});