diff --git a/database/2023_12_30_204610_soft_delete.php b/database/2023_12_30_204610_soft_delete.php
new file mode 100644
index 000000000..552794894
--- /dev/null
+++ b/database/2023_12_30_204610_soft_delete.php
@@ -0,0 +1,45 @@
+<?php
+
+declare(strict_types=1);
+
+use Bavix\Wallet\Models\Transaction;
+use Bavix\Wallet\Models\Transfer;
+use Bavix\Wallet\Models\Wallet;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class() extends Migration {
+    public function up(): void
+    {
+        Schema::table((new Wallet())->getTable(), static function (Blueprint $table) {
+            $table->dropUnique(['holder_type', 'holder_id', 'slug']);
+
+            $table->softDeletesTz();
+
+            $table->unique(['holder_type', 'holder_id', 'slug', 'deleted_at']);
+        });
+        Schema::table((new Transfer())->getTable(), static function (Blueprint $table) {
+            $table->softDeletesTz();
+        });
+        Schema::table((new Transaction())->getTable(), static function (Blueprint $table) {
+            $table->softDeletesTz();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table((new Wallet())->getTable(), static function (Blueprint $table) {
+            $table->dropUnique(['holder_type', 'holder_id', 'slug', 'deleted_at']);
+            $table->unique(['holder_type', 'holder_id', 'slug']);
+
+            $table->dropSoftDeletes();
+        });
+        Schema::table((new Transfer())->getTable(), static function (Blueprint $table) {
+            $table->dropSoftDeletes();
+        });
+        Schema::table((new Transaction())->getTable(), static function (Blueprint $table) {
+            $table->dropSoftDeletes();
+        });
+    }
+};
diff --git a/src/Internal/Observers/TransactionObserver.php b/src/Internal/Observers/TransactionObserver.php
new file mode 100644
index 000000000..56ca2bf7b
--- /dev/null
+++ b/src/Internal/Observers/TransactionObserver.php
@@ -0,0 +1,29 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Bavix\Wallet\Internal\Observers;
+
+use Bavix\Wallet\Exceptions\UnconfirmedInvalid;
+use Bavix\Wallet\Exceptions\WalletOwnerInvalid;
+use Bavix\Wallet\Internal\Exceptions\ExceptionInterface;
+use Bavix\Wallet\Internal\Exceptions\RecordNotFoundException;
+use Bavix\Wallet\Internal\Exceptions\TransactionFailedException;
+use Bavix\Wallet\Models\Transaction;
+use Illuminate\Database\RecordsNotFoundException;
+
+final class TransactionObserver
+{
+    /**
+     * @throws UnconfirmedInvalid
+     * @throws WalletOwnerInvalid
+     * @throws RecordNotFoundException
+     * @throws RecordsNotFoundException
+     * @throws TransactionFailedException
+     * @throws ExceptionInterface
+     */
+    public function deleting(Transaction $model): bool
+    {
+        return $model->wallet->resetConfirm($model);
+    }
+}
diff --git a/src/Internal/Observers/TransferObserver.php b/src/Internal/Observers/TransferObserver.php
new file mode 100644
index 000000000..ec1bdee78
--- /dev/null
+++ b/src/Internal/Observers/TransferObserver.php
@@ -0,0 +1,38 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Bavix\Wallet\Internal\Observers;
+
+use Bavix\Wallet\Exceptions\UnconfirmedInvalid;
+use Bavix\Wallet\Exceptions\WalletOwnerInvalid;
+use Bavix\Wallet\Internal\Exceptions\ExceptionInterface;
+use Bavix\Wallet\Internal\Exceptions\RecordNotFoundException;
+use Bavix\Wallet\Internal\Exceptions\TransactionFailedException;
+use Bavix\Wallet\Models\Transfer;
+use Bavix\Wallet\Services\AtomicServiceInterface;
+use Illuminate\Database\RecordsNotFoundException;
+
+final class TransferObserver
+{
+    public function __construct(
+        private readonly AtomicServiceInterface $atomicService
+    ) {
+    }
+
+    /**
+     * @throws UnconfirmedInvalid
+     * @throws WalletOwnerInvalid
+     * @throws RecordNotFoundException
+     * @throws RecordsNotFoundException
+     * @throws TransactionFailedException
+     * @throws ExceptionInterface
+     */
+    public function deleting(Transfer $model): bool
+    {
+        return $this->atomicService->blocks([$model->from, $model->to], function () use ($model) {
+            return $model->from->resetConfirm($model->withdraw)
+                && $model->to->resetConfirm($model->deposit);
+        });
+    }
+}
diff --git a/src/Models/Transaction.php b/src/Models/Transaction.php
index 5672da404..f5b77e99b 100644
--- a/src/Models/Transaction.php
+++ b/src/Models/Transaction.php
@@ -5,12 +5,15 @@
 namespace Bavix\Wallet\Models;
 
 use Bavix\Wallet\Interfaces\Wallet;
+use Bavix\Wallet\Internal\Observers\TransactionObserver;
 use Bavix\Wallet\Internal\Service\MathServiceInterface;
 use Bavix\Wallet\Models\Wallet as WalletModel;
 use Bavix\Wallet\Services\CastServiceInterface;
+use DateTimeInterface;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\MorphTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
 use function config;
 
 /**
@@ -28,11 +31,16 @@
  * @property array $meta
  * @property Wallet $payable
  * @property WalletModel $wallet
+ * @property DateTimeInterface $created_at
+ * @property DateTimeInterface $updated_at
+ * @property DateTimeInterface $deleted_at
  *
  * @method int getKey()
  */
 class Transaction extends Model
 {
+    use SoftDeletes;
+
     final public const TYPE_DEPOSIT = 'deposit';
 
     final public const TYPE_WITHDRAW = 'withdraw';
@@ -113,4 +121,11 @@ public function setAmountFloatAttribute(float|int|string $amount): void
 
         $this->amount = $math->round($math->mul($amount, $decimalPlaces));
     }
+
+    protected static function boot(): void
+    {
+        parent::boot();
+
+        static::observe(TransactionObserver::class);
+    }
 }
diff --git a/src/Models/Transfer.php b/src/Models/Transfer.php
index 8b98247d8..341628837 100644
--- a/src/Models/Transfer.php
+++ b/src/Models/Transfer.php
@@ -4,8 +4,11 @@
 
 namespace Bavix\Wallet\Models;
 
+use Bavix\Wallet\Internal\Observers\TransferObserver;
+use DateTimeInterface;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
 use function config;
 
 /**
@@ -24,11 +27,16 @@
  * @property string $fee
  * @property Transaction $deposit
  * @property Transaction $withdraw
+ * @property DateTimeInterface $created_at
+ * @property DateTimeInterface $updated_at
+ * @property DateTimeInterface $deleted_at
  *
  * @method int getKey()
  */
 class Transfer extends Model
 {
+    use SoftDeletes;
+
     final public const STATUS_EXCHANGE = 'exchange';
 
     final public const STATUS_TRANSFER = 'transfer';
@@ -103,4 +111,11 @@ public function withdraw(): BelongsTo
     {
         return $this->belongsTo(Transaction::class, 'withdraw_id');
     }
+
+    protected static function boot(): void
+    {
+        parent::boot();
+
+        static::observe(TransferObserver::class);
+    }
 }
diff --git a/src/Models/Wallet.php b/src/Models/Wallet.php
index 77c76f739..7cb08667b 100644
--- a/src/Models/Wallet.php
+++ b/src/Models/Wallet.php
@@ -21,6 +21,7 @@
 use DateTimeInterface;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\MorphTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
 use Illuminate\Database\RecordsNotFoundException;
 use Illuminate\Support\Str;
 use function app;
@@ -43,6 +44,7 @@
  * @property string $currency
  * @property DateTimeInterface $created_at
  * @property DateTimeInterface $updated_at
+ * @property DateTimeInterface $deleted_at
  *
  * @method int getKey()
  */
@@ -52,6 +54,7 @@ class Wallet extends Model implements Customer, WalletFloat, Confirmable, Exchan
     use CanExchange;
     use CanPayFloat;
     use HasGift;
+    use SoftDeletes;
 
     /**
      * @var string[]
diff --git a/tests/Units/Domain/BalanceTest.php b/tests/Units/Domain/BalanceTest.php
index 2c8ba7be8..294f92cd4 100644
--- a/tests/Units/Domain/BalanceTest.php
+++ b/tests/Units/Domain/BalanceTest.php
@@ -134,7 +134,7 @@ public function testSimple(): void
         self::assertSame(1000, $wallet->balanceInt);
 
         $key = $wallet->getKey();
-        self::assertTrue($wallet->delete());
+        self::assertTrue($wallet->forceDelete());
         self::assertFalse($wallet->exists);
         self::assertSame($wallet->getKey(), $key);
         $result = app(RegulatorServiceInterface::class)->increase($wallet, 100);
diff --git a/tests/Units/Domain/SoftDeleteTest.php b/tests/Units/Domain/SoftDeleteTest.php
new file mode 100644
index 000000000..414a1b406
--- /dev/null
+++ b/tests/Units/Domain/SoftDeleteTest.php
@@ -0,0 +1,86 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Bavix\Wallet\Test\Units\Domain;
+
+use Bavix\Wallet\Test\Infra\Factories\BuyerFactory;
+use Bavix\Wallet\Test\Infra\Models\Buyer;
+use Bavix\Wallet\Test\Infra\TestCase;
+
+/**
+ * @internal
+ */
+final class SoftDeleteTest extends TestCase
+{
+    public function testDefaultWalletSoftDelete(): void
+    {
+        /** @var Buyer $buyer */
+        $buyer = BuyerFactory::new()->create();
+        self::assertFalse($buyer->relationLoaded('wallet'));
+        self::assertFalse($buyer->wallet->exists);
+
+        $buyer->deposit(1);
+
+        $oldWallet = $buyer->wallet;
+
+        self::assertTrue($buyer->wallet->exists);
+        self::assertTrue($buyer->wallet->delete());
+        self::assertNotNull($buyer->wallet->deleted_at);
+
+        /** @var Buyer $buyer */
+        $buyer = Buyer::query()->find($buyer->getKey());
+
+        $buyer->deposit(2);
+
+        self::assertNotSame($buyer->wallet->getKey(), $oldWallet->getKey());
+
+        self::assertSame(1, $oldWallet->balanceInt);
+        self::assertSame(2, $buyer->balanceInt);
+    }
+
+    public function testTransactionDelete(): void
+    {
+        /** @var Buyer $buyer */
+        $buyer = BuyerFactory::new()->create();
+        self::assertFalse($buyer->relationLoaded('wallet'));
+        self::assertFalse($buyer->wallet->exists);
+
+        $transaction = $buyer->deposit(1);
+
+        self::assertTrue($buyer->wallet->exists);
+        self::assertSame(1, $buyer->balanceInt);
+
+        self::assertTrue($transaction->delete());
+
+        self::assertSame(0, $buyer->balanceInt);
+        self::assertFalse($transaction->confirmed);
+    }
+
+    public function testTransferDelete(): void
+    {
+        /** @var Buyer $user1 */
+        /** @var Buyer $user2 */
+        [$user1, $user2] = BuyerFactory::times(2)->create();
+
+        self::assertFalse($user1->relationLoaded('wallet'));
+        self::assertFalse($user1->wallet->exists);
+
+        self::assertFalse($user2->relationLoaded('wallet'));
+        self::assertFalse($user2->wallet->exists);
+
+        $transfer = $user1->forceTransfer($user2, 100);
+
+        self::assertNotNull($transfer);
+        self::assertSame(100, $transfer->deposit->amount);
+        self::assertSame(-100, $transfer->withdraw->amount);
+
+        self::assertSame(-100, $user1->balanceInt);
+        self::assertSame(100, $user2->balanceInt);
+
+        self::assertTrue($transfer->delete());
+
+        self::assertSame(0, $user1->balanceInt);
+        self::assertSame(0, $user2->balanceInt);
+    }
+}