diff --git a/src/components/collection-confirm/po-card.test.tsx b/src/components/collection-confirm/po-card.test.tsx
new file mode 100644
index 0000000..2316465
--- /dev/null
+++ b/src/components/collection-confirm/po-card.test.tsx
@@ -0,0 +1,109 @@
+import { render, screen } from "@testing-library/react";
+import userEvent from "@testing-library/user-event";
+import { afterEach, describe, expect, it, vi } from "vitest";
+
+import type { ConfirmRow } from "@/lib/server/collection-confirm-service";
+import { PoCard } from "./po-card";
+
+const baseRows: ConfirmRow[] = [
+  {
+    id: "row-1",
+    sku: "SK-001",
+    description: "Item 1",
+    order_qty: 10,
+    qty_collected: 10,
+    cost_price: 45,
+    surplus_qty: 0,
+  },
+  {
+    id: "row-2",
+    sku: "SK-002",
+    description: "Item 2",
+    order_qty: 20,
+    qty_collected: 22,
+    cost_price: 12,
+    surplus_qty: 2,
+  },
+];
+
+const defaultProps = {
+  poNumber: "PO-1",
+  supplier: { id: "s-1", name: "Acme Steel" },
+  onCostChange: vi.fn(),
+  onConfirm: vi.fn(),
+};
+
+afterEach(() => {
+  vi.restoreAllMocks();
+});
+
+describe("PoCard", () => {
+  it("renders the PO number and supplier name in the header", () => {
+    render(<PoCard rows={baseRows} {...defaultProps} />);
+
+    expect(screen.getByTestId("po-card-title")).toHaveTextContent(
+      "PO PO-1 — Acme Steel",
+    );
+  });
+
+  it("renders the item count in the header (pluralised)", () => {
+    const { rerender } = render(<PoCard rows={baseRows} {...defaultProps} />);
+    expect(screen.getByText(/2 items/i)).toBeInTheDocument();
+
+    rerender(
+      <PoCard rows={[baseRows[0]]} {...defaultProps} />,
+    );
+    expect(screen.getByText(/1 item$/i)).toBeInTheDocument();
+  });
+
+  it("renders the photo strip empty state when no attachments are present", () => {
+    render(<PoCard rows={baseRows} {...defaultProps} />);
+
+    expect(screen.getByText(/No invoice photo attached/i)).toBeInTheDocument();
+  });
+
+  it("renders photo strip chips for attached invoices", () => {
+    const rowsWithPhoto: ConfirmRow[] = [
+      { ...baseRows[0], order_item_attachements: ["invoice.pdf"] },
+    ];
+
+    render(<PoCard rows={rowsWithPhoto} {...defaultProps} />);
+
+    expect(
+      screen.getByRole("button", { name: /Invoice 1 invoice\.pdf/i }),
+    ).toBeInTheDocument();
+  });
+
+  it("renders the items table with R-formatted cost values", () => {
+    render(<PoCard rows={baseRows} {...defaultProps} />);
+
+    expect(screen.getByText("R45.00")).toBeInTheDocument();
+    expect(screen.getByText("R12.00")).toBeInTheDocument();
+  });
+
+  it("calls onConfirm when the Confirm button is clicked", async () => {
+    const user = userEvent.setup();
+    const onConfirm = vi.fn();
+    render(<PoCard rows={baseRows} {...defaultProps} onConfirm={onConfirm} />);
+
+    await user.click(screen.getByTestId("po-card-confirm-PO-1"));
+
+    expect(onConfirm).toHaveBeenCalledTimes(1);
+  });
+
+  it("forwards onCostChange when a row cost is edited and saved", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(
+      <PoCard rows={baseRows} {...defaultProps} onCostChange={onCostChange} />,
+    );
+
+    await user.click(screen.getByTestId("cost-edit-row-1"));
+    const input = screen.getByTestId("cost-input-row-1");
+    await user.clear(input);
+    await user.type(input, "50");
+    await user.keyboard("{Enter}");
+
+    expect(onCostChange).toHaveBeenCalledWith("row-1", 50);
+  });
+});
diff --git a/src/components/collection-confirm/po-card.tsx b/src/components/collection-confirm/po-card.tsx
new file mode 100644
index 0000000..8f790a5
--- /dev/null
+++ b/src/components/collection-confirm/po-card.tsx
@@ -0,0 +1,66 @@
+"use client";
+
+import { Button } from "@/components/ui/button";
+import type { ConfirmRow } from "@/lib/server/collection-confirm-service";
+import { ItemsTable } from "./items-table";
+import { PhotoStrip } from "./photo-strip";
+
+type Props = {
+  rows: ConfirmRow[];
+  poNumber: string;
+  supplier: { id: string; name: string };
+  onCostChange: (id: string, cost: number) => void;
+  onConfirm: () => void;
+};
+
+/**
+ * Single PO group on the collection-confirm review page.
+ *
+ * Composes the photo strip + items table into one card with a confirm
+ * button at the bottom. The cost edit / read flow lives in `ItemsTable`;
+ * the parent owns the optimistic update + the actual confirm mutation.
+ *
+ * Layout:
+ *   - Header: PO number + supplier name + item count
+ *   - Photo strip (or empty state)
+ *   - Items table
+ *   - Confirm button (footer)
+ */
+export function PoCard({ rows, poNumber, supplier, onCostChange, onConfirm }: Props) {
+  const itemCount = rows.length;
+  return (
+    <section
+      className="rounded-xl border bg-card p-4 shadow-sm"
+      data-testid={`po-card-${poNumber}`}
+    >
+      <header className="mb-4 flex items-center justify-between">
+        <div>
+          <h2 className="text-lg font-semibold" data-testid="po-card-title">
+            PO {poNumber} — {supplier.name}
+          </h2>
+          <p className="text-sm text-muted-foreground">
+            {itemCount} item{itemCount === 1 ? "" : "s"}
+          </p>
+        </div>
+      </header>
+
+      <div className="mb-4">
+        <PhotoStrip rows={rows} />
+      </div>
+
+      <div className="mb-4">
+        <ItemsTable rows={rows} onCostChange={onCostChange} />
+      </div>
+
+      <footer className="flex justify-end">
+        <Button
+          type="button"
+          onClick={onConfirm}
+          data-testid={`po-card-confirm-${poNumber}`}
+        >
+          Confirm for invoicing
+        </Button>
+      </footer>
+    </section>
+  );
+}