diff --git a/api/src/main/java/org/apache/iceberg/FileContent.java b/api/src/main/java/org/apache/iceberg/FileContent.java
index 2c9a2fa51bd2..f700305d68ee 100644
--- a/api/src/main/java/org/apache/iceberg/FileContent.java
+++ b/api/src/main/java/org/apache/iceberg/FileContent.java
@@ -18,11 +18,21 @@
  */
 package org.apache.iceberg;
 
-/** Content type stored in a file, one of DATA, POSITION_DELETES, or EQUALITY_DELETES. */
+/**
+ * Content type stored in a file.
+ *
+ * <p>For V1-V3 tables: DATA, POSITION_DELETES, or EQUALITY_DELETES.
+ *
+ * <p>For V4 tables: DATA, POSITION_DELETES, EQUALITY_DELETES, DATA_MANIFEST, or DELETE_MANIFEST.
+ */
 public enum FileContent {
   DATA(0),
   POSITION_DELETES(1),
-  EQUALITY_DELETES(2);
+  EQUALITY_DELETES(2),
+  /** Data manifest entry (V4+ only) - references data files in a root manifest. */
+  DATA_MANIFEST(3),
+  /** Delete manifest entry (V4+ only) - references delete files in a root manifest. */
+  DELETE_MANIFEST(4);
 
   private final int id;
 
diff --git a/core/src/main/java/org/apache/iceberg/ContentInfo.java b/core/src/main/java/org/apache/iceberg/ContentInfo.java
new file mode 100644
index 000000000000..6a4831214f4d
--- /dev/null
+++ b/core/src/main/java/org/apache/iceberg/ContentInfo.java
@@ -0,0 +1,58 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied.  See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.iceberg;
+
+import org.apache.iceberg.types.Types;
+
+/**
+ * Metadata about externally stored content such as deletion vectors.
+ *
+ * <p>The deletion vector content is stored at the specified offset and size within the file
+ * referenced by {@link TrackedFile#location()}.
+ *
+ * <p>This struct must be defined when content_type is POSITION_DELETES, and must be null otherwise.
+ *
+ * <p>Note: For manifest-level deletion vectors (marking entries in a manifest as deleted), see
+ * {@link TrackedFile#manifestDV()} which stores the DV inline as a binary field.
+ */
+interface ContentInfo {
+  Types.NestedField OFFSET =
+      Types.NestedField.required(
+          144, "offset", Types.LongType.get(), "Offset in the file where the content starts");
+  Types.NestedField SIZE_IN_BYTES =
+      Types.NestedField.required(
+          145,
+          "size_in_bytes",
+          Types.LongType.get(),
+          "Length of the referenced content stored in the file");
+
+  static Types.StructType schema() {
+    return Types.StructType.of(OFFSET, SIZE_IN_BYTES);
+  }
+
+  /**
+   * Returns the offset in the file where the deletion vector content starts.
+   *
+   * <p>The file location is specified in the {@link TrackedFile#location()} field.
+   */
+  long offset();
+
+  /** Returns the size in bytes of the deletion vector content. */
+  long sizeInBytes();
+}
diff --git a/core/src/main/java/org/apache/iceberg/ManifestEntryStatus.java b/core/src/main/java/org/apache/iceberg/ManifestEntryStatus.java
new file mode 100644
index 000000000000..c54178096db5
--- /dev/null
+++ b/core/src/main/java/org/apache/iceberg/ManifestEntryStatus.java
@@ -0,0 +1,41 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied.  See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.iceberg;
+
+/**
+ * Status of an entry in a manifest file.
+ *
+ * <p>This is a top-level enum to avoid duplication across manifest entry types (V3 ManifestEntry
+ * and V4 TrackingInfo).
+ */
+public enum ManifestEntryStatus {
+  EXISTING(0),
+  ADDED(1),
+  DELETED(2);
+
+  private final int id;
+
+  ManifestEntryStatus(int id) {
+    this.id = id;
+  }
+
+  public int id() {
+    return id;
+  }
+}
diff --git a/core/src/main/java/org/apache/iceberg/ManifestStats.java b/core/src/main/java/org/apache/iceberg/ManifestStats.java
new file mode 100644
index 000000000000..89e57f5bea52
--- /dev/null
+++ b/core/src/main/java/org/apache/iceberg/ManifestStats.java
@@ -0,0 +1,86 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied.  See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.iceberg;
+
+import org.apache.iceberg.types.Types;
+
+/**
+ * Statistics for manifest entries in a V4 tracked file.
+ *
+ * <p>This encapsulates added/removed/existing files/row counts and min_sequence_number for a
+ * manifest. This must be defined when the content_type is a manifest (3 or 4), and null otherwise.
+ */
+interface ManifestStats {
+  Types.NestedField ADDED_FILES_COUNT =
+      Types.NestedField.required(
+          504, "added_files_count", Types.IntegerType.get(), "Number of files added");
+  Types.NestedField EXISTING_FILES_COUNT =
+      Types.NestedField.required(
+          505, "existing_files_count", Types.IntegerType.get(), "Number of existing files");
+  Types.NestedField DELETED_FILES_COUNT =
+      Types.NestedField.required(
+          506, "deleted_files_count", Types.IntegerType.get(), "Number of deleted files");
+  Types.NestedField ADDED_ROWS_COUNT =
+      Types.NestedField.required(
+          512, "added_rows_count", Types.LongType.get(), "Number of rows in added files");
+  Types.NestedField EXISTING_ROWS_COUNT =
+      Types.NestedField.required(
+          513, "existing_rows_count", Types.LongType.get(), "Number of rows in existing files");
+  Types.NestedField DELETED_ROWS_COUNT =
+      Types.NestedField.required(
+          514, "deleted_rows_count", Types.LongType.get(), "Number of rows in deleted files");
+  Types.NestedField MIN_SEQUENCE_NUMBER =
+      Types.NestedField.required(
+          516,
+          "min_sequence_number",
+          Types.LongType.get(),
+          "Minimum sequence number of files in this manifest");
+
+  static Types.StructType schema() {
+    return Types.StructType.of(
+        ADDED_FILES_COUNT,
+        EXISTING_FILES_COUNT,
+        DELETED_FILES_COUNT,
+        ADDED_ROWS_COUNT,
+        EXISTING_ROWS_COUNT,
+        DELETED_ROWS_COUNT,
+        MIN_SEQUENCE_NUMBER);
+  }
+
+  /** Returns the number of files added by this manifest. */
+  int addedFilesCount();
+
+  /** Returns the number of existing files referenced by this manifest. */
+  int existingFilesCount();
+
+  /** Returns the number of deleted files in this manifest. */
+  int deletedFilesCount();
+
+  /** Returns the number of rows in added files. */
+  long addedRowsCount();
+
+  /** Returns the number of rows in existing files. */
+  long existingRowsCount();
+
+  /** Returns the number of rows in deleted files. */
+  long deletedRowsCount();
+
+  /** Returns the minimum sequence number of files in this manifest. */
+  long minSequenceNumber();
+}
diff --git a/core/src/main/java/org/apache/iceberg/TrackedFile.java b/core/src/main/java/org/apache/iceberg/TrackedFile.java
new file mode 100644
index 000000000000..e51acba98e41
--- /dev/null
+++ b/core/src/main/java/org/apache/iceberg/TrackedFile.java
@@ -0,0 +1,271 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied.  See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.iceberg;
+
+import java.nio.ByteBuffer;
+import java.util.List;
+import java.util.Set;
+import org.apache.iceberg.stats.ContentStats;
+import org.apache.iceberg.types.Types;
+
+/**
+ * Represents a V4 content entry in a manifest file.
+ *
+ * <p>TrackedFile is the V4 equivalent of ContentFile. It provides a unified representation for all
+ * entry types in a V4 manifest: data files, delete files, manifests, and deletion vectors.
+ */
+interface TrackedFile {
+  // Field IDs from V4 specification
+  Types.NestedField TRACKING_INFO =
+      Types.NestedField.required(
+          147, "tracking_info", TrackingInfo.schema(), "Tracking information for this entry");
+  Types.NestedField CONTENT_TYPE =
+      Types.NestedField.required(
+          134,
+          "content_type",
+          Types.IntegerType.get(),
+          "Type of content: 0=DATA, 1=POSITION_DELETES, 2=EQUALITY_DELETES, 3=DATA_MANIFEST, 4=DELETE_MANIFEST");
+  Types.NestedField LOCATION =
+      Types.NestedField.required(100, "location", Types.StringType.get(), "Location of the file");
+  Types.NestedField FILE_FORMAT =
+      Types.NestedField.required(
+          101,
+          "file_format",
+          Types.StringType.get(),
+          "String file format name: avro, orc, parquet, or puffin");
+  Types.NestedField PARTITION_SPEC_ID =
+      Types.NestedField.required(
+          149,
+          "partition_spec_id",
+          Types.IntegerType.get(),
+          "ID of partition spec used to write manifest or data/delete files");
+  Types.NestedField SORT_ORDER_ID =
+      Types.NestedField.optional(
+          140,
+          "sort_order_id",
+          Types.IntegerType.get(),
+          "ID representing sort order for this file. Can only be set if content_type is 0");
+  Types.NestedField RECORD_COUNT =
+      Types.NestedField.required(
+          103,
+          "record_count",
+          Types.LongType.get(),
+          "Number of records in this file, or the cardinality of a deletion vector");
+  Types.NestedField FILE_SIZE_IN_BYTES =
+      Types.NestedField.optional(
+          104, "file_size_in_bytes", Types.LongType.get(), "Total file size in bytes.");
+  Types.NestedField CONTENT_STATS =
+      Types.NestedField.optional(
+          146,
+          "content_stats",
+          Types.StructType.of(), // schema is derived from table schema at read/write time
+          "Content statistics for this entry");
+  Types.NestedField KEY_METADATA =
+      Types.NestedField.optional(
+          131,
+          "key_metadata",
+          Types.BinaryType.get(),
+          "Implementation-specific key metadata for encryption");
+  Types.NestedField SPLIT_OFFSETS =
+      Types.NestedField.optional(
+          132,
+          "split_offsets",
+          Types.ListType.ofRequired(133, Types.LongType.get()),
+          "Split offsets for the data file. Must be sorted ascending");
+  Types.NestedField CONTENT_INFO =
+      Types.NestedField.optional(
+          148,
+          "content_info",
+          ContentInfo.schema(),
+          "Content info. Required when content_type is POSITION_DELETES, must be null otherwise");
+  Types.NestedField EQUALITY_IDS =
+      Types.NestedField.optional(
+          135,
+          "equality_ids",
+          Types.ListType.ofRequired(136, Types.IntegerType.get()),
+          "Field ids used to determine row equality in equality delete files. Required when content=2");
+  Types.NestedField REFERENCED_FILE =
+      Types.NestedField.optional(
+          143,
+          "referenced_file",
+          Types.StringType.get(),
+          "Location of referenced data file or affiliated manifest");
+  Types.NestedField MANIFEST_STATS =
+      Types.NestedField.optional(
+          150,
+          "manifest_stats",
+          ManifestStats.schema(),
+          "Manifest statistics. Required for DATA_MANIFEST and DELETE_MANIFEST");
+  Types.NestedField MANIFEST_DV =
+      Types.NestedField.optional(
+          151,
+          "manifest_dv",
+          Types.BinaryType.get(),
+          "Serialized deletion vector for manifest entries");
+
+  /**
+   * Returns the path of the manifest which this file is referenced in or null if it was not read
+   * from a manifest.
+   */
+  String manifestLocation();
+
+  /**
+   * Returns the tracking information for this entry.
+   *
+   * <p>Contains status, snapshot ID, sequence numbers, and first-row-id. Optional - may be null if
+   * tracking info is inherited.
+   */
+  TrackingInfo trackingInfo();
+
+  /**
+   * Returns the type of content stored by this entry.
+   *
+   * <p>One of: DATA, POSITION_DELETES, EQUALITY_DELETES, DATA_MANIFEST, or DELETE_MANIFEST.
+   */
+  FileContent contentType();
+
+  /** Returns the location of the file. */
+  String location();
+
+  /** Returns the format of the file (avro, orc, parquet, or puffin). */
+  FileFormat fileFormat();
+
+  /**
+   * Returns the content info.
+   *
+   * <p>Must be defined if content_type is POSITION_DELETES, must be null otherwise.
+   */
+  ContentInfo contentInfo();
+
+  /** Returns the ID of the partition spec used to write this file or manifest. */
+  int partitionSpecId();
+
+  /**
+   * Returns the ID representing sort order for this file.
+   *
+   * <p>Can only be set if content_type is DATA.
+   */
+  Integer sortOrderId();
+
+  /** Returns the number of records in this file, or the cardinality of a deletion vector. */
+  long recordCount();
+
+  /**
+   * Returns the total file size in bytes.
+   *
+   * <p>Must be defined if location is defined.
+   */
+  long fileSizeInBytes();
+
+  /** Returns the content stats for this entry. */
+  ContentStats contentStats();
+
+  /**
+   * Returns the manifest stats for this entry.
+   *
+   * <p>Must be set if content_type is DATA_MANIFEST or DELETE_MANIFEST, otherwise must be null.
+   */
+  ManifestStats manifestStats();
+
+  /**
+   * Returns the manifest deletion vector for this entry.
+   *
+   * <p>When present, this is a serialized deletion vector where each set bit position corresponds
+   * to an entry in the manifest that should be treated as deleted. This allows marking manifest
+   * entries as deleted without rewriting the manifest file.
+   *
+   * <p>Optional for DATA_MANIFEST and DELETE_MANIFEST content types, must be null otherwise.
+   */
+  ByteBuffer manifestDV();
+
+  /** Returns metadata about how this file is encrypted, or null if stored in plain text. */
+  ByteBuffer keyMetadata();
+
+  /**
+   * Returns list of recommended split locations, if applicable, null otherwise.
+   *
+   * <p>Must be sorted in ascending order.
+   */
+  List<Long> splitOffsets();
+
+  /**
+   * Returns the set of field IDs used for equality comparison, in equality delete files.
+   *
+   * <p>Required when content_type is EQUALITY_DELETES, must be null otherwise.
+   */
+  List<Integer> equalityIds();
+
+  /**
+   * Returns the location of the referenced file.
+   *
+   * <p>For POSITION_DELETES: location of the data file that the deletion vector references.
+   *
+   * <p>For DELETE_MANIFEST: location of the affiliated data manifest, or null if unaffiliated.
+   */
+  String referencedFile();
+
+  /**
+   * Copies this tracked file.
+   *
+   * <p>Manifest readers can reuse file instances; use this method to copy data when collecting
+   * files from tasks.
+   */
+  TrackedFile copy();
+
+  /**
+   * Copies this tracked file without stats.
+   *
+   * <p>Use this method to copy data without stats when collecting files.
+   */
+  TrackedFile copyWithoutStats();
+
+  /**
+   * Copies this tracked file with stats only for specific columns.
+   *
+   * <p>Manifest readers can reuse file instances; use this method to copy data with stats only for
+   * specific columns when collecting files.
+   *
+   * @param requestedColumnIds column IDs for which to keep stats
+   * @return a copy of this tracked file, with content stats for only the requested columns
+   */
+  TrackedFile copyWithStats(Set<Integer> requestedColumnIds);
+
+  /**
+   * Converts this tracked file to a DataFile.
+   *
+   * <p>Only valid when content_type is DATA. The partition spec must have been set on this
+   * TrackedFile prior to calling this method (typically done by the manifest reader).
+   *
+   * @return a DataFile representation
+   * @throws IllegalStateException if content_type is not DATA or partition spec is not set
+   */
+  DataFile asDataFile();
+
+  /**
+   * Converts this tracked file to a DeleteFile.
+   *
+   * <p>Only valid when content_type is POSITION_DELETES or EQUALITY_DELETES. The partition spec
+   * must have been set on this TrackedFile prior to calling this method (typically done by the
+   * manifest reader).
+   *
+   * @return a DeleteFile representation
+   * @throws IllegalStateException if content_type is not a delete type or partition spec is not set
+   */
+  DeleteFile asDeleteFile();
+}
diff --git a/core/src/main/java/org/apache/iceberg/TrackingInfo.java b/core/src/main/java/org/apache/iceberg/TrackingInfo.java
new file mode 100644
index 000000000000..330d6e35ff71
--- /dev/null
+++ b/core/src/main/java/org/apache/iceberg/TrackingInfo.java
@@ -0,0 +1,87 @@
+/*
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements.  See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership.  The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License.  You may obtain a copy of the License at
+ *
+ *   http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied.  See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.iceberg;
+
+import org.apache.iceberg.types.Types;
+
+/**
+ * Tracking information for a tracked file entry in a V4 manifest.
+ *
+ * <p>This groups the status, snapshot, and sequence number information for the entry. This enables
+ * accessing the fields for the entry and provides an isolated structure that can be modified.
+ */
+interface TrackingInfo {
+  Types.NestedField STATUS =
+      Types.NestedField.required(
+          0, "status", Types.IntegerType.get(), "Entry status: 0=existing, 1=added, 2=deleted");
+  Types.NestedField SNAPSHOT_ID =
+      Types.NestedField.optional(
+          1,
+          "snapshot_id",
+          Types.LongType.get(),
+          "Snapshot ID where the file was added or deleted");
+  Types.NestedField SEQUENCE_NUMBER =
+      Types.NestedField.optional(
+          3, "sequence_number", Types.LongType.get(), "Data sequence number of the file");
+  Types.NestedField FILE_SEQUENCE_NUMBER =
+      Types.NestedField.optional(
+          4,
+          "file_sequence_number",
+          Types.LongType.get(),
+          "File sequence number indicating when the file was added");
+  Types.NestedField FIRST_ROW_ID =
+      Types.NestedField.optional(
+          142, "first_row_id", Types.LongType.get(), "ID of the first row in the data file");
+
+  static Types.StructType schema() {
+    return Types.StructType.of(
+        STATUS, SNAPSHOT_ID, SEQUENCE_NUMBER, FILE_SEQUENCE_NUMBER, FIRST_ROW_ID);
+  }
+
+  /**
+   * Returns the status of the entry.
+   *
+   * <p>Status values:
+   *
+   * <ul>
+   *   <li>0: EXISTING - file was already in the table
+   *   <li>1: ADDED - file newly added
+   *   <li>2: DELETED - file removed
+   * </ul>
+   */
+  ManifestEntryStatus status();
+
+  /** Returns the snapshot ID where the file was added or deleted. */
+  Long snapshotId();
+
+  /** Returns the data sequence number of the file. */
+  Long dataSequenceNumber();
+
+  /** Returns the file sequence number indicating when the file was added. */
+  Long fileSequenceNumber();
+
+  /** Returns the ID of the first row in the data file. */
+  Long firstRowId();
+
+  /** Returns the path of the manifest which this entry was read from. */
+  String manifestLocation();
+
+  /** Returns the ordinal position of this entry within the manifest. */
+  long manifestPos();
+}