diff --git a/src/ast/euf/CMakeLists.txt b/src/ast/euf/CMakeLists.txt
index 41f073ad1..edd99487f 100644
--- a/src/ast/euf/CMakeLists.txt
+++ b/src/ast/euf/CMakeLists.txt
@@ -9,6 +9,8 @@ z3_add_component(euf
     euf_justification.cpp
     euf_mam.cpp
     euf_plugin.cpp
+    euf_seq_plugin.cpp
+    euf_sgraph.cpp
     euf_specrel_plugin.cpp
     ho_matcher.cpp
   COMPONENT_DEPENDENCIES
diff --git a/src/ast/euf/euf_seq_plugin.cpp b/src/ast/euf/euf_seq_plugin.cpp
new file mode 100644
index 000000000..84e1d4024
--- /dev/null
+++ b/src/ast/euf/euf_seq_plugin.cpp
@@ -0,0 +1,358 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_seq_plugin.cpp
+
+Abstract:
+
+    Plugin structure for sequences/strings.
+
+    Merges equivalence classes taking into account associativity
+    of concatenation and algebraic properties of strings and
+    regular expressions.
+
+Author:
+
+    Clemens Eisenhofer 2026-03-01
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+
+--*/
+
+#include "ast/euf/euf_seq_plugin.h"
+#include "ast/euf/euf_egraph.h"
+#include "ast/euf/euf_sgraph.h"
+#include "ast/ast_pp.h"
+
+namespace euf {
+
+    // Check if enode is any kind of concat (str.++ or re.++)
+    static bool is_any_concat(enode* n, seq_util const& seq) {
+        expr* a = nullptr, *b = nullptr;
+        return seq.str.is_concat(n->get_expr(), a, b) || seq.re.is_concat(n->get_expr(), a, b);
+    }
+
+    // Collect leaves of a concat tree in left-to-right order.
+    // For non-concat nodes, the node itself is a leaf.
+    // Handles both str.++ and re.++.
+    static void collect_enode_leaves(enode* n, seq_util const& seq, enode_vector& leaves) {
+        if (is_any_concat(n, seq)) {
+            collect_enode_leaves(n->get_arg(0), seq, leaves);
+            collect_enode_leaves(n->get_arg(1), seq, leaves);
+        }
+        else {
+            leaves.push_back(n);
+        }
+    }
+
+    unsigned enode_concat_hash::operator()(enode* n) const {
+        snode* sn = sg.find(n->get_expr());
+        if (sn && sn->has_cached_hash())
+            return sn->assoc_hash();
+        if (!is_any_concat(n, seq))
+            return n->get_id();
+        enode_vector leaves;
+        collect_enode_leaves(n, seq, leaves);
+        unsigned h = 0;
+        for (enode* l : leaves)
+            h = combine_hash(h, l->get_id());
+        return h;
+    }
+
+    bool enode_concat_eq::operator()(enode* a, enode* b) const {
+        if (a == b) return true;
+        if (!is_any_concat(a, seq) || !is_any_concat(b, seq))
+            return false;
+        // fast-path: snode length check (O(1), avoids leaf allocation)
+        snode* sa = sg.find(a->get_expr());
+        snode* sb = sg.find(b->get_expr());
+        if (sa && sb && sa->length() != sb->length())
+            return false;
+        // fast-path: cached associativity hash (O(1))
+        if (sa && sa->has_cached_hash() && sb && sb->has_cached_hash() &&
+            sa->assoc_hash() != sb->assoc_hash())
+            return false;
+        enode_vector la, lb;
+        collect_enode_leaves(a, seq, la);
+        collect_enode_leaves(b, seq, lb);
+        if (la.size() != lb.size())
+            return false;
+        for (unsigned i = 0; i < la.size(); ++i)
+            if (la[i] != lb[i])
+                return false;
+        return true;
+    }
+
+    seq_plugin::seq_plugin(egraph& g, sgraph* sg):
+        plugin(g),
+        m_seq(g.get_manager()),
+        m_rewriter(g.get_manager()),
+        m_sg(sg ? *sg : *alloc(sgraph, g.get_manager(), g, false)),
+        m_sg_owned(sg == nullptr),
+        m_concat_hash(m_seq, m_sg),
+        m_concat_eq(m_seq, m_sg),
+        m_concat_table(DEFAULT_HASHTABLE_INITIAL_CAPACITY, m_concat_hash, m_concat_eq) {
+    }
+
+    seq_plugin::~seq_plugin() {
+        if (m_sg_owned)
+            dealloc(&m_sg);
+    }
+
+    void seq_plugin::register_node(enode* n) {
+        m_queue.push_back(n);
+        push_undo(undo_kind::undo_add_concat);
+    }
+
+    void seq_plugin::merge_eh(enode* n1, enode* n2) {
+        m_queue.push_back(enode_pair(n1, n2));
+        push_undo(undo_kind::undo_add_concat);
+    }
+
+    void seq_plugin::push_undo(undo_kind k) {
+        m_undo.push_back(k);
+        push_plugin_undo(get_id());
+    }
+
+    void seq_plugin::propagate() {
+        if (m_qhead == m_queue.size())
+            return;
+        for (; m_qhead < m_queue.size(); ++m_qhead) {
+            if (g.inconsistent())
+                break;
+            if (std::holds_alternative<enode*>(m_queue[m_qhead])) {
+                auto n = std::get<enode*>(m_queue[m_qhead]);
+                propagate_register_node(n);
+            }
+            else {
+                auto [a, b] = std::get<enode_pair>(m_queue[m_qhead]);
+                propagate_merge(a, b);
+            }
+        }
+    }
+
+    void seq_plugin::propagate_register_node(enode* n) {
+        if (!m_seq.is_seq(n->get_expr()) && !m_seq.is_re(n->get_expr()))
+            return;
+
+        TRACE(seq, tout << "seq register " << g.bpp(n) << "\n");
+
+        if (is_concat(n)) {
+            propagate_assoc(n);
+            propagate_simplify(n);
+        }
+
+        // str.++ identity: concat(a, ε) = a, concat(ε, b) = b
+        enode* a, *b;
+        if (is_str_concat(n, a, b)) {
+            if (is_str_empty(a))
+                push_merge(n, b);
+            else if (is_str_empty(b))
+                push_merge(n, a);
+        }
+
+        // re.++ identity: concat(a, epsilon) = a, concat(epsilon, b) = b
+        // re.++ absorption: concat(a, ∅) = ∅, concat(∅, b) = ∅
+        if (is_re_concat(n, a, b)) {
+            if (is_re_epsilon(a))
+                push_merge(n, b);
+            else if (is_re_epsilon(b))
+                push_merge(n, a);
+            else if (is_re_empty(a))
+                push_merge(n, a);
+            else if (is_re_empty(b))
+                push_merge(n, b);
+        }
+    }
+
+    void seq_plugin::propagate_merge(enode* a, enode* b) {
+        if (!m_seq.is_seq(a->get_expr()) && !m_seq.is_re(a->get_expr()))
+            return;
+
+        TRACE(seq, tout << "seq merge " << g.bpp(a) << " == " << g.bpp(b) << "\n");
+
+        // when equivalence classes merge, re-check concat simplifications
+        for (enode* n : enode_class(a)) {
+            if (is_concat(n))
+                propagate_simplify(n);
+        }
+
+        // Re-apply identity and absorption rules over all tracked concat nodes.
+        // This handles the case where the merge caused a child to become equivalent
+        // to an identity (ε) or absorbing element (∅) that was not known at
+        // registration time.
+        for (enode* n : m_concats) {
+            enode *na, *nb;
+            if (is_str_concat(n, na, nb)) {
+                if (is_str_empty(na->get_root()))
+                    push_merge(n, nb);
+                else if (is_str_empty(nb->get_root()))
+                    push_merge(n, na);
+            }
+            if (is_re_concat(n, na, nb)) {
+                if (is_re_epsilon(na->get_root()))
+                    push_merge(n, nb);
+                else if (is_re_epsilon(nb->get_root()))
+                    push_merge(n, na);
+                else if (is_re_empty(na->get_root()))
+                    push_merge(n, na);
+                else if (is_re_empty(nb->get_root()))
+                    push_merge(n, nb);
+            }
+        }
+
+        // Re-simplify concat nodes whose children have become full_seq (.*) after the
+        // merge. This catches nullable absorption through nested concats: when
+        // concat(v, w) has v nullable and the outer concat gets .* as a sibling,
+        // the outer propagate_simplify fires correctly only if re-triggered here.
+        for (enode* n : m_concats) {
+            enode *na, *nb;
+            if (is_re_concat(n, na, nb)) {
+                if (is_full_seq(na->get_root()) || is_full_seq(nb->get_root()))
+                    propagate_simplify(n);
+            }
+        }
+    }
+
+    //
+    // Concat associativity:
+    // Instead of creating new expressions, maintain a hash table
+    // that respects associativity. When a concat is registered,
+    // look up existing concats with the same leaf sequence.
+    // If found, merge the existing node with the new one.
+    //
+    void seq_plugin::propagate_assoc(enode* n) {
+        if (!is_concat(n))
+            return;
+
+        enode* existing = nullptr;
+        if (m_concat_table.find(n, existing)) {
+            if (existing != n)
+                push_merge(n, existing);
+        }
+        else {
+            m_concat_table.insert(n);
+            m_concats.push_back(n);
+            push_undo(undo_kind::undo_add_to_table);
+        }
+    }
+
+    //
+    // Concat simplification rules from ZIPT:
+    //
+    // 1. Kleene star merging: concat(u, v*, v*, w) = concat(u, v*, w)
+    //    when adjacent children in a concat chain have congruent star bodies.
+    //
+    // 2. Nullable absorption: concat(u, .*, v, w) = concat(u, .*, w)
+    //    when v is nullable and adjacent to full_seq (.*).
+    //
+    // 3. Loop merging: concat(v{l1,h1}, v{l2,h2}) = v{l1+l2,h1+h2}
+    //    when adjacent loops in a concat chain have congruent bodies.
+    //
+    void seq_plugin::propagate_simplify(enode* n) {
+        enode* a, *b;
+        if (!is_concat(n, a, b))
+            return;
+
+        // Rule 1: Kleene star merging
+        // concat(v*, v*) = v*
+        if (same_star_body(a, b))
+            push_merge(n, a);
+
+        // Rule 1 extended (right): concat(v*, concat(v*, c)) = concat(v*, c)
+        enode* b1, *b2;
+        if (is_concat(b, b1, b2) && same_star_body(a, b1))
+            push_merge(n, b);
+
+        // Rule 1 extended (left): concat(concat(c, v*), v*) = concat(c, v*)
+        enode* a1, *a2;
+        if (is_concat(a, a1, a2) && same_star_body(a2, b))
+            push_merge(n, a);
+
+        // Rule 2: Nullable absorption by .*
+        // concat(.*, v) = .* when v is nullable
+        if (is_full_seq(a) && is_nullable(b))
+            push_merge(n, a);
+
+        // concat(v, .*) = .* when v is nullable
+        if (is_nullable(a) && is_full_seq(b))
+            push_merge(n, b);
+
+        // concat(.*, concat(v, w)) = concat(.*, w) when v nullable
+        // handled by associativity + nullable absorption on sub-concats
+
+        // concat(concat(u, v), .*) = concat(u, .*) when v nullable
+        // handled by associativity + nullable absorption on sub-concats
+
+        // Rule 3: Loop merging
+        // concat(v{l1,h1}, v{l2,h2}) = v{l1+l2,h1+h2}
+        unsigned lo1, hi1, lo2, hi2;
+        if (same_loop_body(a, b, lo1, hi1, lo2, hi2)) {
+            ast_manager& m = g.get_manager();
+            enode* body_n = a->get_arg(0);
+            // saturating add: prevent silent unsigned wrap-around on large bounds
+            unsigned lo_merged = (lo2 > UINT_MAX - lo1) ? UINT_MAX : lo1 + lo2;
+            unsigned hi_merged = (hi2 > UINT_MAX - hi1) ? UINT_MAX : hi1 + hi2;
+            expr_ref merged(m_seq.re.mk_loop(body_n->get_expr(), lo_merged, hi_merged), m);
+            enode* merged_n = mk(merged, 1, &body_n);
+            push_merge(n, merged_n);
+        }
+    }
+
+    bool seq_plugin::is_nullable(expr* e) {
+        expr_ref result = m_rewriter.is_nullable(e);
+        return g.get_manager().is_true(result);
+    }
+
+    bool seq_plugin::same_star_body(enode* a, enode* b) {
+        if (!is_star(a) || !is_star(b))
+            return false;
+        // re.star(x) and re.star(y) have congruent bodies if x ~ y
+        return a->get_arg(0)->get_root() == b->get_arg(0)->get_root();
+    }
+
+    bool seq_plugin::same_loop_body(enode* a, enode* b,
+                                    unsigned& lo1, unsigned& hi1,
+                                    unsigned& lo2, unsigned& hi2) {
+        if (!is_loop(a) || !is_loop(b))
+            return false;
+        expr* body_a, *body_b;
+        if (!m_seq.re.is_loop(a->get_expr(), body_a, lo1, hi1))
+            return false;
+        if (!m_seq.re.is_loop(b->get_expr(), body_b, lo2, hi2))
+            return false;
+        enode* na = g.find(body_a);
+        enode* nb = g.find(body_b);
+        if (!na || !nb)
+            return false;
+        return na->get_root() == nb->get_root();
+    }
+
+    void seq_plugin::undo() {
+        auto k = m_undo.back();
+        m_undo.pop_back();
+        switch (k) {
+        case undo_kind::undo_add_concat:
+            SASSERT(!m_queue.empty());
+            m_queue.pop_back();
+            if (m_qhead > m_queue.size())
+                m_qhead = m_queue.size();
+            break;
+        case undo_kind::undo_add_to_table:
+            SASSERT(!m_concats.empty());
+            m_concat_table.remove(m_concats.back());
+            m_concats.pop_back();
+            break;
+        }
+    }
+
+    std::ostream& seq_plugin::display(std::ostream& out) const {
+        out << "seq-plugin\n";
+        return out;
+    }
+
+    void seq_plugin::collect_statistics(statistics& st) const {
+        // statistics are collected by sgraph which owns us
+    }
+}
diff --git a/src/ast/euf/euf_seq_plugin.h b/src/ast/euf/euf_seq_plugin.h
new file mode 100644
index 000000000..480d2f58a
--- /dev/null
+++ b/src/ast/euf/euf_seq_plugin.h
@@ -0,0 +1,176 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_seq_plugin.h
+
+Abstract:
+
+    Plugin structure for sequences/strings.
+
+    Merges equivalence classes taking into account associativity
+    of concatenation and algebraic properties of strings and
+    regular expressions. Implements features from ZIPT:
+
+    -- Concat associativity: str.++ is associative, so
+       concat(a, concat(b, c)) = concat(concat(a, b), c).
+       Handled via an AC-style plugin for the concat operator.
+
+    -- Kleene star merging: adjacent identical Kleene stars
+       in a concatenation are collapsed, u.v*.v*.w = u.v*.w
+
+    -- Loop merging: adjacent loops over the same body are
+       merged, v{l1,h1}.v{l2,h2} = v{l1+l2,h1+h2}
+
+    -- Nullable absorption: a nullable token adjacent to .*
+       is absorbed, u.*.v.w = u.*.w when v is nullable.
+
+    The plugin integrates with euf_egraph for congruence closure.
+    Node registration in sgraph is handled by sgraph itself via
+    the egraph's on_make callback, not by the plugin.
+
+Author:
+
+    Clemens Eisenhofer 2026-03-01
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+
+--*/
+
+#pragma once
+
+#include "ast/seq_decl_plugin.h"
+#include "ast/rewriter/seq_rewriter.h"
+#include "ast/euf/euf_plugin.h"
+#include "util/hashtable.h"
+
+namespace euf {
+
+    class egraph;
+    class sgraph;
+
+    // Associativity-respecting hash for enode concat trees.
+    // Uses cached snode hash matrices from the sgraph for O(1) hashing.
+    // Handles both str.++ (OP_SEQ_CONCAT) and re.++ (OP_RE_CONCAT).
+    struct enode_concat_hash {
+        seq_util const& seq;
+        sgraph& sg;
+        enode_concat_hash(seq_util const& s, sgraph& sg) : seq(s), sg(sg) {}
+        unsigned operator()(enode* n) const;
+    };
+
+    // Associativity-respecting equality for enode concat trees.
+    // Handles both str.++ (OP_SEQ_CONCAT) and re.++ (OP_RE_CONCAT).
+    struct enode_concat_eq {
+        seq_util const& seq;
+        sgraph& sg;
+        enode_concat_eq(seq_util const& s, sgraph& sg) : seq(s), sg(sg) {}
+        bool operator()(enode* a, enode* b) const;
+    };
+
+    class seq_plugin : public plugin {
+
+        enum class undo_kind {
+            undo_add_concat,
+            undo_add_to_table,
+        };
+
+        seq_util         m_seq;
+        seq_rewriter     m_rewriter;
+        sgraph&          m_sg;
+        bool             m_sg_owned = false; // whether we own the sgraph
+        svector<undo_kind> m_undo;
+
+        // queue of merges and registrations to process
+        vector<std::variant<enode*, enode_pair>> m_queue;
+        unsigned         m_qhead = 0;
+
+        // track registered concat nodes for simplification
+        enode_vector     m_concats;
+
+        // associativity-respecting hash table for concat nodes
+        enode_concat_hash m_concat_hash;
+        enode_concat_eq   m_concat_eq;
+        hashtable<enode*, enode_concat_hash, enode_concat_eq> m_concat_table;
+
+        // string concat predicates
+        bool is_str_concat(enode* n) const { return m_seq.str.is_concat(n->get_expr()); }
+        bool is_str_concat(enode* n, enode*& a, enode*& b) {
+            expr* ea = nullptr, *eb = nullptr;
+            return m_seq.str.is_concat(n->get_expr(), ea, eb) &&
+                   n->num_args() == 2 &&
+                   (a = n->get_arg(0), b = n->get_arg(1), true);
+        }
+
+        // regex concat predicates
+        bool is_re_concat(enode* n) const { return m_seq.re.is_concat(n->get_expr()); }
+        bool is_re_concat(enode* n, enode*& a, enode*& b) {
+            expr* ea = nullptr, *eb = nullptr;
+            return m_seq.re.is_concat(n->get_expr(), ea, eb) &&
+                   n->num_args() == 2 &&
+                   (a = n->get_arg(0), b = n->get_arg(1), true);
+        }
+
+        // any concat, string or regex
+        bool is_concat(enode* n) const { return is_str_concat(n) || is_re_concat(n); }
+        bool is_concat(enode* n, enode*& a, enode*& b) {
+            return is_str_concat(n, a, b) || is_re_concat(n, a, b);
+        }
+
+        bool is_star(enode* n) const { return m_seq.re.is_star(n->get_expr()); }
+        bool is_loop(enode* n) const { return m_seq.re.is_loop(n->get_expr()); }
+
+        // string empty: ε for str.++
+        bool is_str_empty(enode* n) const { return m_seq.str.is_empty(n->get_expr()); }
+        // regex empty set: ∅ for re.++ (absorbing element)
+        bool is_re_empty(enode* n) const { return m_seq.re.is_empty(n->get_expr()); }
+        // regex epsilon: to_re("") for re.++ (identity element)
+        bool is_re_epsilon(enode* n) const { return m_seq.re.is_epsilon(n->get_expr()); }
+
+        bool is_to_re(enode* n) const { return m_seq.re.is_to_re(n->get_expr()); }
+        bool is_full_seq(enode* n) const { return m_seq.re.is_full_seq(n->get_expr()); }
+
+        void push_undo(undo_kind k);
+
+        void propagate_register_node(enode* n);
+        void propagate_merge(enode* a, enode* b);
+
+        // concat associativity: maintain hash table of concat nodes,
+        // merge nodes that are equal modulo associativity
+        void propagate_assoc(enode* n);
+
+        // concat simplification:
+        // merging Kleene stars, merging loops, absorbing nullables
+        void propagate_simplify(enode* n);
+
+        // check if expression is nullable using existing seq_rewriter
+        bool is_nullable(expr* e);
+        bool is_nullable(enode* n) { return is_nullable(n->get_expr()); }
+
+        // check if two enodes have congruent star bodies
+        bool same_star_body(enode* a, enode* b);
+
+        // check if two enodes have congruent loop bodies and extract bounds
+        bool same_loop_body(enode* a, enode* b, unsigned& lo1, unsigned& hi1, unsigned& lo2, unsigned& hi2);
+
+    public:
+        seq_plugin(egraph& g, sgraph* sg = nullptr);
+        ~seq_plugin() override;
+
+        theory_id get_id() const override { return m_seq.get_family_id(); }
+
+        void register_node(enode* n) override;
+
+        void merge_eh(enode* n1, enode* n2) override;
+
+        void diseq_eh(enode*) override {}
+
+        void propagate() override;
+
+        void undo() override;
+
+        std::ostream& display(std::ostream& out) const override;
+
+        void collect_statistics(statistics& st) const override;
+    };
+}
diff --git a/src/ast/euf/euf_sgraph.cpp b/src/ast/euf/euf_sgraph.cpp
new file mode 100644
index 000000000..db7bee283
--- /dev/null
+++ b/src/ast/euf/euf_sgraph.cpp
@@ -0,0 +1,688 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_sgraph.cpp
+
+Abstract:
+
+    Sequence/string graph implementation
+
+Author:
+
+    Clemens Eisenhofer 2026-03-01
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+
+--*/
+
+#include "ast/euf/euf_sgraph.h"
+#include "ast/euf/euf_seq_plugin.h"
+#include "ast/arith_decl_plugin.h"
+#include "ast/ast_pp.h"
+
+namespace euf {
+
+    // substitution cache stored on snode for ZIPT-style optimization
+    struct snode_subst_cache {
+        struct entry {
+            unsigned var_id;
+            unsigned repl_id;
+            snode* result;
+        };
+        svector<entry> m_entries;
+        snode* find(unsigned var_id, unsigned repl_id) const {
+            for (auto const& e : m_entries)
+                if (e.var_id == var_id && e.repl_id == repl_id)
+                    return e.result;
+            return nullptr;
+        }
+        void insert(unsigned var_id, unsigned repl_id, snode* result) {
+            m_entries.push_back({var_id, repl_id, result});
+        }
+    };
+
+    sgraph::sgraph(ast_manager& m, egraph& eg, bool add_plugin):
+        m(m),
+        m_seq(m),
+        m_rewriter(m),
+        m_egraph(eg),
+        m_str_sort(m_seq.str.mk_string_sort(), m),
+        m_add_plugin(add_plugin) {
+        // create seq_plugin and register it with the egraph
+        if (add_plugin)
+            m_egraph.add_plugin(alloc(seq_plugin, m_egraph, this));
+        // register on_make callback so sgraph creates snodes for new enodes
+        std::function<void(enode*)> on_make = [this](enode* n) {
+            expr* e = n->get_expr();
+            if (m_seq.is_seq(e) || m_seq.is_re(e))
+                mk(e);
+        };
+        m_egraph.set_on_make(on_make);
+    }
+
+    sgraph::~sgraph() {
+        for (auto* c : m_subst_caches)
+            dealloc(c);
+    }
+
+    snode_kind sgraph::classify(expr* e) const {
+        if (!is_app(e))
+            return snode_kind::s_other;
+
+        if (m_seq.str.is_empty(e))
+            return snode_kind::s_empty;
+
+        if (m_seq.str.is_string(e)) {
+            zstring s;
+            if (m_seq.str.is_string(e, s) && s.empty())
+                return snode_kind::s_empty;
+            return snode_kind::s_other;
+        }
+
+        if (m_seq.str.is_concat(e) || m_seq.re.is_concat(e))
+            return snode_kind::s_concat;
+
+        if (m_seq.str.is_unit(e)) {
+            expr* ch = to_app(e)->get_arg(0);
+            if (m_seq.is_const_char(ch))
+                return snode_kind::s_char;
+            return snode_kind::s_unit;
+        }
+
+        if (is_app_of(e, m_seq.get_family_id(), OP_RE_POWER))
+            return snode_kind::s_power;
+
+        if (m_seq.re.is_star(e))
+            return snode_kind::s_star;
+
+        if (m_seq.re.is_loop(e))
+            return snode_kind::s_loop;
+
+        if (m_seq.re.is_union(e))
+            return snode_kind::s_union;
+
+        if (m_seq.re.is_intersection(e))
+            return snode_kind::s_intersect;
+
+        if (m_seq.re.is_complement(e))
+            return snode_kind::s_complement;
+
+        if (m_seq.re.is_empty(e))
+            return snode_kind::s_fail;
+
+        if (m_seq.re.is_full_char(e))
+            return snode_kind::s_full_char;
+
+        if (m_seq.re.is_full_seq(e))
+            return snode_kind::s_full_seq;
+
+        if (m_seq.re.is_to_re(e))
+            return snode_kind::s_to_re;
+
+        if (m_seq.str.is_in_re(e))
+            return snode_kind::s_in_re;
+
+        // uninterpreted constants of string sort are variables
+        if (is_uninterp_const(e) && m_seq.is_seq(e->get_sort()))
+            return snode_kind::s_var;
+
+        return snode_kind::s_other;
+    }
+
+    void sgraph::compute_metadata(snode* n) {
+        switch (n->m_kind) {
+        case snode_kind::s_empty:
+            n->m_ground = true;
+            n->m_regex_free = true;
+            n->m_nullable = true;
+            n->m_level = 0;
+            n->m_length = 0;
+            break;
+
+        case snode_kind::s_char:
+            n->m_ground = true;
+            n->m_regex_free = true;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_var:
+            n->m_ground = false;
+            n->m_regex_free = true;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_unit:
+            n->m_ground = n->num_args() > 0 ? n->arg(0)->is_ground() : true;
+            n->m_regex_free = true;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_concat: {
+            SASSERT(n->num_args() == 2);
+            snode* l = n->arg(0);
+            snode* r = n->arg(1);
+            n->m_ground = l->is_ground() && r->is_ground();
+            n->m_regex_free = l->is_regex_free() && r->is_regex_free();
+            n->m_nullable = l->is_nullable() && r->is_nullable();
+            n->m_level = std::max(l->level(), r->level()) + 1;
+            n->m_length = l->length() + r->length();
+            ++m_stats.m_num_concat;
+            break;
+        }
+
+        case snode_kind::s_power: {
+            // s^n: nullable follows base, consistent with ZIPT's PowerToken
+            // the exponent n is assumed to be a symbolic integer, may or may not be zero
+            SASSERT(n->num_args() >= 1);
+            snode* base = n->arg(0);
+            n->m_ground = base->is_ground();
+            n->m_regex_free = base->is_regex_free();
+            n->m_nullable = base->is_nullable();
+            n->m_level = 1;
+            n->m_length = 1;
+            ++m_stats.m_num_power;
+            break;
+        }
+
+        case snode_kind::s_star:
+            SASSERT(n->num_args() == 1);
+            n->m_ground = n->arg(0)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = true;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_loop: {
+            n->m_ground = n->num_args() > 0 ? n->arg(0)->is_ground() : true;
+            n->m_regex_free = false;
+            // nullable iff lower bound is 0: r{0,n} accepts the empty string
+            // default lo=1 (non-nullable) in case extraction fails
+            unsigned lo = 1, hi = 1;
+            expr* loop_body = nullptr;
+            // try bounded r{lo,hi} first; fall back to unbounded r{lo,}
+            if (n->get_expr() &&
+                !m_seq.re.is_loop(n->get_expr(), loop_body, lo, hi))
+                m_seq.re.is_loop(n->get_expr(), loop_body, lo);
+            n->m_nullable = (lo == 0);
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+        }
+
+        case snode_kind::s_union:
+            SASSERT(n->num_args() == 2);
+            n->m_ground = n->arg(0)->is_ground() && n->arg(1)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = n->arg(0)->is_nullable() || n->arg(1)->is_nullable();
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_intersect:
+            SASSERT(n->num_args() == 2);
+            n->m_ground = n->arg(0)->is_ground() && n->arg(1)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = n->arg(0)->is_nullable() && n->arg(1)->is_nullable();
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_complement:
+            SASSERT(n->num_args() == 1);
+            n->m_ground = n->arg(0)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = !n->arg(0)->is_nullable();
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_fail:
+            n->m_ground = true;
+            n->m_regex_free = false;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_full_char:
+            n->m_ground = true;
+            n->m_regex_free = false;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_full_seq:
+            n->m_ground = true;
+            n->m_regex_free = false;
+            n->m_nullable = true;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_to_re:
+            SASSERT(n->num_args() == 1);
+            n->m_ground = n->arg(0)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = n->arg(0)->is_nullable();
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        case snode_kind::s_in_re:
+            SASSERT(n->num_args() == 2);
+            n->m_ground = n->arg(0)->is_ground() && n->arg(1)->is_ground();
+            n->m_regex_free = false;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+
+        default:
+            n->m_ground = true;
+            n->m_regex_free = true;
+            n->m_nullable = false;
+            n->m_level = 1;
+            n->m_length = 1;
+            break;
+        }
+    }
+
+    static const unsigned HASH_BASE = 31;
+
+    // Compute a 2x2 polynomial hash matrix for associativity-respecting hashing.
+    // Unsigned overflow is intentional and well-defined (mod 2^32).
+    // M[0][0] tracks HASH_BASE^(num_leaves), which is always nonzero since
+    // HASH_BASE is odd. M[0][1] is the actual hash value.
+    void sgraph::compute_hash_matrix(snode* n) {
+        if (n->is_empty()) {
+            // identity matrix: concat with empty is identity
+            n->m_hash_matrix[0][0] = 1;
+            n->m_hash_matrix[0][1] = 0;
+            n->m_hash_matrix[1][0] = 0;
+            n->m_hash_matrix[1][1] = 1;
+        }
+        else if (n->is_concat()) {
+            snode* l = n->arg(0);
+            snode* r = n->arg(1);
+            if (l->has_cached_hash() && r->has_cached_hash()) {
+                // 2x2 matrix multiplication: M(L) * M(R)
+                n->m_hash_matrix[0][0] = l->m_hash_matrix[0][0] * r->m_hash_matrix[0][0] + l->m_hash_matrix[0][1] * r->m_hash_matrix[1][0];
+                n->m_hash_matrix[0][1] = l->m_hash_matrix[0][0] * r->m_hash_matrix[0][1] + l->m_hash_matrix[0][1] * r->m_hash_matrix[1][1];
+                n->m_hash_matrix[1][0] = l->m_hash_matrix[1][0] * r->m_hash_matrix[0][0] + l->m_hash_matrix[1][1] * r->m_hash_matrix[1][0];
+                n->m_hash_matrix[1][1] = l->m_hash_matrix[1][0] * r->m_hash_matrix[0][1] + l->m_hash_matrix[1][1] * r->m_hash_matrix[1][1];
+            }
+        }
+        else {
+            // leaf/token: [[HASH_BASE, value], [0, 1]]
+            // +1 avoids zero hash values; wraps safely on unsigned overflow
+            unsigned v = n->get_expr() ? n->get_expr()->get_id() + 1 : n->id() + 1;
+            n->m_hash_matrix[0][0] = HASH_BASE;
+            n->m_hash_matrix[0][1] = v;
+            n->m_hash_matrix[1][0] = 0;
+            n->m_hash_matrix[1][1] = 1;
+        }
+    }
+
+    snode* sgraph::mk_snode(expr* e, snode_kind k, unsigned num_args, snode* const* args) {
+        unsigned id = m_nodes.size();
+        snode* n = snode::mk(m_region, e, k, id, num_args, args);
+        compute_metadata(n);
+        compute_hash_matrix(n);
+        m_nodes.push_back(n);
+        if (e) {
+            unsigned eid = e->get_id();
+            m_expr2snode.reserve(eid + 1, nullptr);
+            m_expr2snode[eid] = n;
+            // pin expression via egraph (the egraph has an expr trail)
+            mk_enode(e);
+        }
+        ++m_stats.m_num_nodes;
+        return n;
+    }
+
+    snode* sgraph::mk(expr* e) {
+        SASSERT(e);
+        snode* n = find(e);
+        if (n)
+            return n;
+
+        // decompose non-empty string constants into character chains
+        // so that Nielsen graph can do prefix matching on them
+        zstring s;
+        if (m_seq.str.is_string(e, s) && !s.empty()) {
+            snode* result = mk_char(s[s.length() - 1]);
+            for (unsigned i = s.length() - 1; i-- > 0; )
+                result = mk_concat(mk_char(s[i]), result);
+            // register the original string expression as an alias
+            unsigned eid = e->get_id();
+            m_expr2snode.reserve(eid + 1, nullptr);
+            m_expr2snode[eid] = result;
+            m_alias_trail.push_back(eid);
+            mk_enode(e);
+            return result;
+        }
+
+        snode_kind k = classify(e);
+
+        if (!is_app(e))
+            return mk_snode(e, k, 0, nullptr);
+
+        app* a = to_app(e);
+        unsigned arity = a->get_num_args();
+
+        // recursively register children
+        // for seq/re children, create classified snodes
+        // for other children (e.g. integer exponents), create s_other snodes
+        snode_vector child_nodes;
+        for (unsigned i = 0; i < arity; ++i) {
+            expr* ch = a->get_arg(i);
+            snode* cn = mk(ch);
+            child_nodes.push_back(cn);
+        }
+
+        return mk_snode(e, k, child_nodes.size(), child_nodes.data());
+    }
+
+    snode* sgraph::find(expr* e) const {
+        if (!e)
+            return nullptr;
+        unsigned eid = e->get_id();
+        if (eid < m_expr2snode.size())
+            return m_expr2snode[eid];
+        return nullptr;
+    }
+
+    enode* sgraph::mk_enode(expr* e) {
+        enode* n = m_egraph.find(e);
+        if (n) return n;
+        enode_vector args;
+        if (is_app(e)) {
+            for (expr* arg : *to_app(e)) {
+                enode* a = mk_enode(arg);
+                args.push_back(a);
+            }
+        }
+        return m_egraph.mk(e, 0, args.size(), args.data());
+    }
+
+    void sgraph::push() {
+        m_scopes.push_back(m_nodes.size());
+        m_alias_trail_lim.push_back(m_alias_trail.size());
+        ++m_num_scopes;
+        m_egraph.push();
+    }
+
+    void sgraph::pop(unsigned num_scopes) {
+        if (num_scopes == 0)
+            return;
+        SASSERT(num_scopes <= m_num_scopes);
+        unsigned new_lvl = m_num_scopes - num_scopes;
+        unsigned old_sz = m_scopes[new_lvl];
+        for (unsigned i = m_nodes.size(); i-- > old_sz; ) {
+            snode* n = m_nodes[i];
+            if (n->get_expr()) {
+                unsigned eid = n->get_expr()->get_id();
+                if (eid < m_expr2snode.size())
+                    m_expr2snode[eid] = nullptr;
+            }
+        }
+        m_nodes.shrink(old_sz);
+        m_scopes.shrink(new_lvl);
+        // undo alias entries (string constant decompositions)
+        unsigned alias_old = m_alias_trail_lim[new_lvl];
+        for (unsigned i = m_alias_trail.size(); i-- > alias_old; ) {
+            unsigned eid = m_alias_trail[i];
+            if (eid < m_expr2snode.size())
+                m_expr2snode[eid] = nullptr;
+        }
+        m_alias_trail.shrink(alias_old);
+        m_alias_trail_lim.shrink(new_lvl);
+        m_num_scopes = new_lvl;
+        m_egraph.pop(num_scopes);
+    }
+
+    snode* sgraph::mk_var(symbol const& name) {
+        expr_ref e(m.mk_const(name, m_str_sort), m);
+        return mk(e);
+    }
+
+    snode* sgraph::mk_char(unsigned ch) {
+        expr_ref c(m_seq.str.mk_char(ch), m);
+        expr_ref u(m_seq.str.mk_unit(c), m);
+        return mk(u);
+    }
+
+    snode* sgraph::mk_empty_seq(sort* s) {
+        expr_ref e(m_seq.str.mk_empty(s), m);
+        return mk(e);
+    }
+
+    snode* sgraph::mk_concat(snode* a, snode* b) {
+        if (a->is_empty()) return b;
+        if (b->is_empty()) return a;
+        if (m_seq.is_re(a->get_expr()))
+            return mk(expr_ref(m_seq.re.mk_concat(a->get_expr(), b->get_expr()), m));
+        else    
+            return mk(expr_ref(m_seq.str.mk_concat(a->get_expr(), b->get_expr()), m));
+    }
+
+    snode* sgraph::drop_first(snode* n) {
+        if (n->is_empty() || n->is_token())
+            return mk_empty_seq(n->get_sort());
+        SASSERT(n->is_concat());
+        snode* l = n->arg(0);
+        snode* r = n->arg(1);
+        if (l->is_token() || l->is_empty())
+            return r;
+        return mk_concat(drop_first(l), r);
+    }
+
+    snode* sgraph::drop_last(snode* n) {
+        if (n->is_empty() || n->is_token())
+            return mk_empty_seq(n->get_sort());
+        SASSERT(n->is_concat());
+        snode* l = n->arg(0);
+        snode* r = n->arg(1);
+        if (r->is_token() || r->is_empty())
+            return l;
+        return mk_concat(l, drop_last(r));
+    }
+
+    snode* sgraph::drop_left(snode* n, unsigned count) {
+        if (count == 0 || n->is_empty()) return n;
+        if (count >= n->length()) return mk_empty_seq(n->get_sort());
+        for (unsigned i = 0; i < count; ++i)
+            n = drop_first(n);
+        return n;
+    }
+
+    snode* sgraph::drop_right(snode* n, unsigned count) {
+        if (count == 0 || n->is_empty()) return n;
+        if (count >= n->length()) return mk_empty_seq(n->get_sort());
+        for (unsigned i = 0; i < count; ++i)
+            n = drop_last(n);
+        return n;
+    }
+
+    snode* sgraph::subst(snode* n, snode* var, snode* replacement) {
+        if (n == var)
+            return replacement;
+        if (n->is_empty() || n->is_char())
+            return n;
+        if (n->is_concat()) {
+            // check substitution cache (ZIPT-style optimization)
+            if (n->m_subst_cache) {
+                snode* cached = n->m_subst_cache->find(var->id(), replacement->id());
+                if (cached)
+                    return cached;
+            }
+            snode* result = mk_concat(subst(n->arg(0), var, replacement),
+                                      subst(n->arg(1), var, replacement));
+            // cache the result
+            if (!n->m_subst_cache) {
+                n->m_subst_cache = alloc(snode_subst_cache);
+                m_subst_caches.push_back(n->m_subst_cache);
+            }
+            n->m_subst_cache->insert(var->id(), replacement->id(), result);
+            return result;
+        }
+        // for non-concat compound nodes (power, star, etc.), no substitution into children
+        return n;
+    }
+
+    snode* sgraph::brzozowski_deriv(snode* re, snode* elem) {
+        expr* re_expr = re->get_expr();
+        expr* elem_expr = elem->get_expr();
+        if (!re_expr || !elem_expr)
+            return nullptr;
+        // unwrap str.unit to get the character expression
+        expr* ch = nullptr;
+        if (m_seq.str.is_unit(elem_expr, ch))
+            elem_expr = ch;
+
+        // If elem is a regex predicate (e.g., re.allchar from compute_minterms),
+        // extract a representative character for the derivative.
+        sort* seq_sort = nullptr, *ele_sort = nullptr;
+        if (m_seq.is_re(re_expr, seq_sort) && m_seq.is_seq(seq_sort, ele_sort)) {
+            if (ele_sort != elem_expr->get_sort()) {
+                expr* lo = nullptr, *hi = nullptr;
+                if (m_seq.re.is_full_char(elem_expr)) {
+                    // re.allchar represents the entire alphabet; computing a derivative
+                    // w.r.t. a single character would be imprecise and could incorrectly
+                    // report fail. Return nullptr to prevent incorrect pruning.
+                    return nullptr;
+                }
+                else if (m_seq.re.is_range(elem_expr, lo, hi) && lo)
+                    elem_expr = lo;
+                else
+                    return nullptr;
+            }
+        }
+        expr_ref result = m_rewriter.mk_derivative(elem_expr, re_expr);
+        if (!result)
+            return nullptr;
+        return mk(result);
+    }
+
+    void sgraph::collect_re_predicates(snode* re, expr_ref_vector& preds) {
+        if (!re || !re->get_expr())
+            return;
+        expr* e = re->get_expr();
+        expr* lo = nullptr, *hi = nullptr;
+        // leaf regex predicates: character ranges and single characters
+        if (m_seq.re.is_range(e, lo, hi)) {
+            preds.push_back(e);
+            return;
+        }
+        if (m_seq.re.is_to_re(e))
+            return;
+        if (m_seq.re.is_full_char(e))
+            return;
+        if (m_seq.re.is_full_seq(e))
+            return;
+        if (m_seq.re.is_empty(e))
+            return;
+        // recurse into compound regex operators
+        for (unsigned i = 0; i < re->num_args(); ++i)
+            collect_re_predicates(re->arg(i), preds);
+    }
+
+    void sgraph::compute_minterms(snode* re, snode_vector& minterms) {
+        // extract character predicates from the regex
+        expr_ref_vector preds(m);
+        collect_re_predicates(re, preds);
+        if (preds.empty()) {
+            // no predicates means the whole alphabet is one minterm
+            // represented by full_char
+            expr_ref fc(m_seq.re.mk_full_char(m_str_sort), m);
+            minterms.push_back(mk(fc));
+            return;
+        }
+        // generate minterms as conjunctions/negations of predicates
+        // for n predicates, there are up to 2^n minterms
+        unsigned n = preds.size();
+        // cap at reasonable size to prevent exponential blowup
+        if (n > 20)
+            n = 20;
+        for (unsigned mask = 0; mask < (1u << n); ++mask) {
+            expr_ref_vector conj(m);
+            for (unsigned i = 0; i < n; ++i) {
+                if (mask & (1u << i))
+                    conj.push_back(preds.get(i));
+                else
+                    conj.push_back(m_seq.re.mk_complement(preds.get(i)));
+            }
+            SASSERT(!conj.empty());
+            // intersect all terms
+            expr_ref mt(conj.get(0), m);
+            for (unsigned i = 1; i < conj.size(); ++i)
+                mt = m_seq.re.mk_inter(mt, conj.get(i));
+            minterms.push_back(mk(mt));
+        }
+    }
+
+    std::ostream& sgraph::display(std::ostream& out) const {
+        auto kind_str = [](snode_kind k) -> char const* {
+            switch (k) {
+            case snode_kind::s_empty:      return "empty";
+            case snode_kind::s_char:       return "char";
+            case snode_kind::s_var:        return "var";
+            case snode_kind::s_unit:       return "unit";
+            case snode_kind::s_concat:     return "concat";
+            case snode_kind::s_power:      return "power";
+            case snode_kind::s_star:       return "star";
+            case snode_kind::s_loop:       return "loop";
+            case snode_kind::s_union:      return "union";
+            case snode_kind::s_intersect:  return "intersect";
+            case snode_kind::s_complement: return "complement";
+            case snode_kind::s_fail:       return "fail";
+            case snode_kind::s_full_char:  return "full_char";
+            case snode_kind::s_full_seq:   return "full_seq";
+            case snode_kind::s_to_re:      return "to_re";
+            case snode_kind::s_in_re:      return "in_re";
+            case snode_kind::s_other:      return "other";
+            }
+            return "?";
+        };
+        for (snode* n : m_nodes) {
+            out << "snode[" << n->id() << "] "
+                << kind_str(n->kind())
+                << " level=" << n->level()
+                << " len=" << n->length()
+                << " ground=" << n->is_ground()
+                << " rfree=" << n->is_regex_free()
+                << " nullable=" << n->is_nullable();
+            if (n->num_args() > 0) {
+                out << " args=(";
+                for (unsigned i = 0; i < n->num_args(); ++i) {
+                    if (i > 0) out << ", ";
+                    out << n->arg(i)->id();
+                }
+                out << ")";
+            }
+            if (n->get_expr())
+                out << " expr=" << mk_pp(n->get_expr(), m);
+            out << "\n";
+        }
+        return out;
+    }
+
+    void sgraph::collect_statistics(statistics& st) const {
+        st.update("seq-graph-nodes", m_stats.m_num_nodes);
+        st.update("seq-graph-concat", m_stats.m_num_concat);
+        st.update("seq-graph-power", m_stats.m_num_power);
+        st.update("seq-graph-hash-hits", m_stats.m_num_hash_hits);
+        m_egraph.collect_statistics(st);
+    }
+
+}
+
diff --git a/src/ast/euf/euf_sgraph.h b/src/ast/euf/euf_sgraph.h
new file mode 100644
index 000000000..950fc8c06
--- /dev/null
+++ b/src/ast/euf/euf_sgraph.h
@@ -0,0 +1,164 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_sgraph.h
+
+Abstract:
+
+    Sequence/string graph layer
+
+    Encapsulates string and regex expressions for the string solver.
+    Implements the string graph layer from ZIPT (https://github.com/CEisenhofer/ZIPT/tree/parikh/ZIPT).
+    The sgraph maps Z3 sequence/regex AST expressions to snode structures
+    organized as binary concatenation trees with metadata, and owns an
+    egraph with a seq_plugin for congruence closure.
+
+    -- snode classification: empty, char, variable, unit, concat, power,
+       star, loop, union, intersection, complement, fail, full_char,
+       full_seq, to_re, in_re, other.
+    -- Metadata computation: ground, regex_free, nullable, level, length.
+    -- Expression registration via mk(expr*), lookup via find(expr*).
+    -- Scope management: push/pop with backtracking.
+    -- egraph ownership with seq_plugin for:
+       * concat associativity via associativity-respecting hash table,
+       * Kleene star merging (u.v*.v*.w = u.v*.w),
+       * nullable absorption next to .* (u.*.v.w = u.*.w when v nullable),
+       * str.++ identity elimination (concat(a, ε) = a),
+       * re.++ identity/absorption (concat(a, epsilon) = a, concat(a, ∅) = ∅).
+    -- enode registration via mk_enode(expr*).
+
+    ZIPT features not yet ported:
+
+    -- Str operations: normalisation with union-find representatives and
+       cache migration, balanced tree maintenance, drop left/right with
+       caching, substitution, indexed access, iteration, ToList caching,
+       simplification, derivative computation, structural equality with
+       associative hashing, rotation equality, expression reconstruction,
+       Graphviz export.
+
+    -- StrToken subclasses: SymCharToken, StrAtToken, SubStrToken,
+       SetToken, PostToken/PreToken.
+
+    -- StrToken features: Nielsen-style GetDecomposition with side
+       constraints, NamedStrToken extension tracking for variable
+       splitting with PowerExtension, CollectSymbols for Parikh analysis,
+       MinTerms for character class analysis, token ordering, Derivable
+       and BasicRegex flags.
+
+Author:
+
+    Clemens Eisenhofer 2026-03-01
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+
+--*/
+
+#pragma once
+
+#include "util/region.h"
+#include "util/statistics.h"
+#include "ast/ast.h"
+#include "ast/seq_decl_plugin.h"
+#include "ast/rewriter/seq_rewriter.h"
+#include "ast/euf/euf_snode.h"
+#include "ast/euf/euf_egraph.h"
+
+namespace euf {
+
+    class seq_plugin;
+
+    class sgraph {
+
+        struct stats {
+            unsigned m_num_nodes;
+            unsigned m_num_concat;
+            unsigned m_num_power;
+            unsigned m_num_hash_hits;
+            stats() { reset(); }
+            void reset() { memset(this, 0, sizeof(*this)); }
+        };
+
+        ast_manager&     m;
+        seq_util         m_seq;
+        seq_rewriter     m_rewriter;
+        egraph&          m_egraph;
+        region           m_region;
+        snode_vector     m_nodes;
+        sort_ref         m_str_sort;    // cached string sort
+        unsigned_vector  m_scopes;
+        unsigned         m_num_scopes = 0;
+        stats            m_stats;
+        bool             m_add_plugin; // whether sgraph created the seq_plugin
+
+        // tracks allocated subst caches for cleanup
+        ptr_vector<snode_subst_cache> m_subst_caches;
+
+        // maps expression id to snode
+        ptr_vector<snode> m_expr2snode;
+
+        // trail of alias entries (string constant → decomposed snode) for pop
+        unsigned_vector  m_alias_trail;       // expression ids
+        unsigned_vector  m_alias_trail_lim;   // scope boundaries
+
+        snode* mk_snode(expr* e, snode_kind k, unsigned num_args, snode* const* args);
+        snode_kind classify(expr* e) const;
+        void compute_metadata(snode* n);
+        void compute_hash_matrix(snode* n);
+        void collect_re_predicates(snode* re, expr_ref_vector& preds);
+
+    public:
+        sgraph(ast_manager& m, egraph& eg, bool add_plugin = true);
+        ~sgraph();
+
+        ast_manager& get_manager() const { return m; }
+        seq_util& get_seq_util() { return m_seq; }
+        egraph& get_egraph() { return m_egraph; }
+        egraph const& get_egraph() const { return m_egraph; }
+
+        // register an expression and return its snode
+        snode* mk(expr* e);
+
+        // lookup an already-registered expression
+        snode* find(expr* e) const;
+
+        // register expression in both sgraph and egraph
+        enode* mk_enode(expr* e);
+
+        // factory methods for creating snodes with corresponding expressions
+        snode* mk_var(symbol const& name);
+        snode* mk_char(unsigned ch);
+        snode *mk_empty_seq(sort *s);
+        snode* mk_concat(snode* a, snode* b);
+
+        // drop operations: remove tokens from the front/back of a concat tree
+        snode* drop_first(snode* n);
+        snode* drop_last(snode* n);
+        snode* drop_left(snode* n, unsigned count);
+        snode* drop_right(snode* n, unsigned count);
+
+        // substitution: replace all occurrences of var in n by replacement
+        snode* subst(snode* n, snode* var, snode* replacement);
+
+        // Brzozowski derivative of regex re with respect to element elem
+        snode* brzozowski_deriv(snode* re, snode* elem);
+
+        // compute minterms (character class partition) from a regex
+        void compute_minterms(snode* re, snode_vector& minterms);
+
+        // scope management for backtracking
+        void push();
+        void pop(unsigned num_scopes);
+
+        // access
+        snode_vector const& nodes() const { return m_nodes; }
+        unsigned num_nodes() const { return m_nodes.size(); }
+
+        // display
+        std::ostream& display(std::ostream& out) const;
+
+        void collect_statistics(statistics& st) const;
+    };
+
+}
+
diff --git a/src/ast/euf/euf_snode.h b/src/ast/euf/euf_snode.h
new file mode 100644
index 000000000..2c7592bff
--- /dev/null
+++ b/src/ast/euf/euf_snode.h
@@ -0,0 +1,217 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    euf_snode.h
+
+Abstract:
+
+    snode layer for sequence/string graph
+
+    Encapsulates strings in the style of euf_enode.h.
+    Maps Z3 sequence expressions to a ZIPT-style representation where
+    strings are composed of tokens (characters, variables, powers, regex, etc.)
+    organized as a binary tree of concatenations.
+
+Author:
+
+    Clemens Eisenhofer 2026-03-01
+    Nikolaj Bjorner (nbjorner) 2026-03-01
+
+--*/
+
+#pragma once
+
+#include "util/vector.h"
+#include "util/region.h"
+#include "ast/ast.h"
+#include "ast/seq_decl_plugin.h"
+
+namespace euf {
+
+    class sgraph;
+    class snode;
+    struct snode_subst_cache;
+
+    typedef ptr_vector<snode> snode_vector;
+
+    enum class snode_kind {
+        s_empty,       // empty string (OP_SEQ_EMPTY or empty string constant)
+        s_char,        // concrete character unit (OP_SEQ_UNIT wrapping a char literal)
+        s_var,         // string variable (uninterpreted constant of string sort)
+        s_unit,        // generic unit (OP_SEQ_UNIT with non-literal character)
+        s_concat,      // concatenation of two snodes (OP_SEQ_CONCAT)
+        s_power,       // string exponentiation s^n (OP_SEQ_POWER)
+        s_star,        // Kleene star r* (OP_RE_STAR)
+        s_loop,        // bounded loop r{lo,hi} (OP_RE_LOOP)
+        s_union,       // union r1|r2 (OP_RE_UNION)
+        s_intersect,   // intersection r1&r2 (OP_RE_INTERSECT)
+        s_complement,  // complement ~r (OP_RE_COMPLEMENT)
+        s_fail,        // empty language (OP_RE_EMPTY_SET)
+        s_full_char,   // full character set (OP_RE_FULL_CHAR_SET)
+        s_full_seq,    // full sequence set r=.* (OP_RE_FULL_SEQ_SET)
+        s_to_re,       // string to regex (OP_SEQ_TO_RE)
+        s_in_re,       // regex membership (OP_SEQ_IN_RE)
+        s_other,       // other sequence expression not directly classified
+    };
+
+    class snode {
+        expr*       m_expr      = nullptr;
+        snode_kind  m_kind      = snode_kind::s_other;
+        unsigned    m_id        = UINT_MAX;
+        unsigned    m_num_args  = 0;
+
+        // metadata flags, analogous to ZIPT's Str/StrToken properties
+        bool        m_ground     = true;   // no uninterpreted string variables
+        bool        m_regex_free = true;   // no regex constructs
+        bool        m_nullable   = false;  // accepts the empty string
+        unsigned    m_level      = 0;      // tree depth/level (0 for empty, 1 for singletons)
+        unsigned    m_length     = 0;      // token count, number of leaf tokens in the tree
+
+        // hash matrix for associativity-respecting hashing (2x2 polynomial hash matrix)
+        // all zeros means not cached, non-zero means cached
+        unsigned    m_hash_matrix[2][2] = {{0,0},{0,0}};
+
+        // substitution cache (lazy-initialized, owned by sgraph)
+        snode_subst_cache* m_subst_cache = nullptr;
+
+        snode*      m_args[0]; // variable-length array, allocated via get_snode_size(num_args)
+
+        friend class sgraph;
+
+        static unsigned get_snode_size(unsigned num_args) {
+            return sizeof(snode) + num_args * sizeof(snode*);
+        }
+
+        static snode* mk(region& r, expr* e, snode_kind k, unsigned id, unsigned num_args, snode* const* args) {
+            void* mem = r.allocate(get_snode_size(num_args));
+            snode* n = new (mem) snode();
+            n->m_expr = e;
+            n->m_kind = k;
+            n->m_id = id;
+            n->m_num_args = num_args;
+            for (unsigned i = 0; i < num_args; ++i)
+                n->m_args[i] = args[i];
+            return n;
+        }
+
+    public:
+        expr*      get_expr() const { return m_expr; }
+        snode_kind kind()     const { return m_kind; }
+        unsigned   id()       const { return m_id; }
+        unsigned   num_args() const { return m_num_args; }
+        snode*     arg(unsigned i) const { SASSERT(i < m_num_args); return m_args[i]; }
+
+        bool is_ground()     const { return m_ground; }
+        bool is_regex_free() const { return m_regex_free; }
+        bool is_nullable()   const { return m_nullable; }
+        unsigned level()     const { return m_level; }
+        unsigned length()    const { return m_length; }
+
+        // associativity-respecting hash: cached if the 2x2 matrix is non-zero.
+        // M[0][0] = HASH_BASE^(num_leaves) which is always nonzero since HASH_BASE
+        // is odd and gcd(odd, 2^32) = 1, so the check is safe.
+        bool has_cached_hash() const { return m_hash_matrix[0][0] != 0; }
+        unsigned assoc_hash()  const { return m_hash_matrix[0][1]; }
+
+        bool is_empty()   const { return m_kind == snode_kind::s_empty; }
+        bool is_char()    const { return m_kind == snode_kind::s_char; }
+        bool is_var()     const { return m_kind == snode_kind::s_var; }
+        bool is_unit()    const { return m_kind == snode_kind::s_unit; }
+        bool is_concat()  const { return m_kind == snode_kind::s_concat; }
+        bool is_power()   const { return m_kind == snode_kind::s_power; }
+        bool is_star()    const { return m_kind == snode_kind::s_star; }
+        bool is_loop()    const { return m_kind == snode_kind::s_loop; }
+        bool is_union()   const { return m_kind == snode_kind::s_union; }
+        bool is_intersect()  const { return m_kind == snode_kind::s_intersect; }
+        bool is_complement() const { return m_kind == snode_kind::s_complement; }
+        bool is_fail()       const { return m_kind == snode_kind::s_fail; }
+        bool is_full_char()  const { return m_kind == snode_kind::s_full_char; }
+        bool is_full_seq()   const { return m_kind == snode_kind::s_full_seq; }
+        bool is_to_re()      const { return m_kind == snode_kind::s_to_re; }
+        bool is_in_re()      const { return m_kind == snode_kind::s_in_re; }
+
+        // get the base snode of a power snode, e.g., s from s^n
+        expr* get_power_base() const {
+            if (!is_power() || m_num_args < 1) return nullptr;
+            return arg(0)->get_expr();
+        }
+
+        // get the exponent snode of a power snode, e.g., n from s^n
+        expr* get_power_exp() const {
+            if (!is_power() || m_num_args < 2) return nullptr;
+            return arg(1)->get_expr();
+        }
+
+        // is this a leaf token (analogous to ZIPT's StrToken as opposed to Str)
+        bool is_token() const {
+            switch (m_kind) {
+            case snode_kind::s_empty:
+            case snode_kind::s_concat:
+                return false;
+            default:
+                return true;
+            }
+        }
+
+        sort *get_sort() const {
+            return m_expr ? m_expr->get_sort() : nullptr;
+        }
+
+        // analogous to ZIPT's Str.First / Str.Last
+        snode const* first() const {
+            snode const* s = this;
+            while (s->is_concat())
+                s = s->arg(0);
+            return s;
+        }
+
+        snode const* last() const {
+            snode const* s = this;
+            while (s->is_concat())
+                s = s->arg(1);
+            return s;
+        }
+
+        snode* first() {
+            snode* s = this;
+            while (s->is_concat())
+                s = s->arg(0);
+            return s;
+        }
+
+        snode* last() {
+            snode* s = this;
+            while (s->is_concat())
+                s = s->arg(1);
+            return s;
+        }
+
+        // collect all leaf tokens in left-to-right order
+        void collect_tokens(snode_vector& tokens) const {
+            if (is_concat()) {
+                arg(0)->collect_tokens(tokens);
+                arg(1)->collect_tokens(tokens);
+            }
+            else if (!is_empty())
+                tokens.push_back(const_cast<snode*>(this));
+        }
+
+        // access the i-th token (0-based, left-to-right order)
+        // returns nullptr if i >= length()
+        snode* at(unsigned i) const {
+            if (is_concat()) {
+                unsigned left_len = arg(0)->length();
+                if (i < left_len)
+                    return arg(0)->at(i);
+                return arg(1)->at(i - left_len);
+            }
+            if (is_empty())
+                return nullptr;
+            return i == 0 ? const_cast<snode*>(this) : nullptr;
+        }
+    };
+
+}
+