diff --git a/src/components/collection-confirm/items-table.test.tsx b/src/components/collection-confirm/items-table.test.tsx
new file mode 100644
index 0000000..2465a62
--- /dev/null
+++ b/src/components/collection-confirm/items-table.test.tsx
@@ -0,0 +1,183 @@
+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 { ItemsTable } from "./items-table";
+
+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 stockRow: ConfirmRow = {
+  id: "row-3",
+  description: "Stock item without SKU",
+  order_qty: 5,
+  qty_collected: 5,
+  cost_price: 7.5,
+  source: "stock",
+};
+
+afterEach(() => {
+  vi.restoreAllMocks();
+});
+
+describe("ItemsTable", () => {
+  it("renders the rows with cost in R-formatted text", () => {
+    render(<ItemsTable rows={baseRows} onCostChange={vi.fn()} />);
+
+    expect(screen.getByText("R45.00")).toBeInTheDocument();
+    expect(screen.getByText("R12.00")).toBeInTheDocument();
+  });
+
+  it("renders the description, ordered qty, and collected qty columns", () => {
+    render(<ItemsTable rows={baseRows} onCostChange={vi.fn()} />);
+
+    expect(screen.getByText("Item 1")).toBeInTheDocument();
+    expect(screen.getByText("Item 2")).toBeInTheDocument();
+    // row-1: ord=10, coll=10 — both columns render 10, so getAllByText.
+    expect(screen.getAllByText("10").length).toBeGreaterThanOrEqual(2);
+    expect(screen.getByText("20")).toBeInTheDocument();
+    expect(screen.getByText("22")).toBeInTheDocument();
+  });
+
+  it("shows a dash for missing SKU and a surplus marker when headroom exists", () => {
+    render(<ItemsTable rows={[stockRow, ...baseRows]} onCostChange={vi.fn()} />);
+
+    // stock row has no SKU — the first cell should render a dash.
+    expect(screen.getByText("R7.50")).toBeInTheDocument();
+    // row-2 has surplus_qty = 2 — the surplus cell should show +2.
+    expect(screen.getByText("+2")).toBeInTheDocument();
+  });
+
+  it("swaps the cost cell to an input when the pencil is clicked", async () => {
+    const user = userEvent.setup();
+    render(<ItemsTable rows={baseRows} onCostChange={vi.fn()} />);
+
+    await user.click(screen.getByTestId("cost-edit-row-1"));
+
+    const input = screen.getByTestId("cost-input-row-1");
+    expect(input).toBeInTheDocument();
+    expect(input).toHaveValue(45);
+  });
+
+  it("calls onCostChange on Enter with the new value", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(<ItemsTable rows={baseRows} onCostChange={onCostChange} />);
+
+    await user.click(screen.getByTestId("cost-edit-row-1"));
+    const input = screen.getByTestId("cost-input-row-1");
+
+    // Clear and type the new value. The Input wrapper uses
+    // onValueChange, so fire the change via user.type which simulates
+    // real keyboard input.
+    await user.clear(input);
+    await user.type(input, "50");
+    await user.keyboard("{Enter}");
+
+    expect(onCostChange).toHaveBeenCalledWith("row-1", 50);
+    // Input has been swapped back to read-only. The optimistic
+    // update of the displayed value is the parent's responsibility
+    // — this component just surfaces the new number.
+    expect(screen.queryByTestId("cost-input-row-1")).not.toBeInTheDocument();
+  });
+
+  it("calls onCostChange on blur with the new value", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(<ItemsTable rows={baseRows} 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, "33.5");
+    // Blur by clicking on the body.
+    await user.click(document.body);
+
+    expect(onCostChange).toHaveBeenCalledWith("row-1", 33.5);
+  });
+
+  it("reverts on Esc without calling onCostChange", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(<ItemsTable rows={baseRows} 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, "999");
+    await user.keyboard("{Escape}");
+
+    expect(onCostChange).not.toHaveBeenCalled();
+    expect(screen.queryByTestId("cost-input-row-1")).not.toBeInTheDocument();
+    expect(screen.getByText("R45.00")).toBeInTheDocument();
+  });
+
+  it("rejects negative input with an inline error and keeps the input open", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(<ItemsTable rows={baseRows} 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, "-5");
+    await user.keyboard("{Enter}");
+
+    expect(onCostChange).not.toHaveBeenCalled();
+    expect(screen.getByTestId("cost-input-row-1")).toBeInTheDocument();
+    expect(
+      screen.getByTestId("cost-error-row-1"),
+    ).toHaveTextContent(/Must be a non-negative number/i);
+  });
+
+  it("rejects empty input with an inline error", async () => {
+    const user = userEvent.setup();
+    const onCostChange = vi.fn();
+    render(<ItemsTable rows={baseRows} 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.keyboard("{Enter}");
+
+    expect(onCostChange).not.toHaveBeenCalled();
+    expect(screen.getByTestId("cost-input-row-1")).toBeInTheDocument();
+    expect(screen.getByTestId("cost-error-row-1")).toHaveTextContent(/Required/i);
+  });
+
+  it("only allows one row to be in edit mode at a time", async () => {
+    const user = userEvent.setup();
+    render(<ItemsTable rows={baseRows} onCostChange={vi.fn()} />);
+
+    await user.click(screen.getByTestId("cost-edit-row-1"));
+    expect(screen.getByTestId("cost-input-row-1")).toBeInTheDocument();
+
+    await user.click(screen.getByTestId("cost-edit-row-2"));
+    // row-1's input must be gone, row-2's input must be present.
+    expect(screen.queryByTestId("cost-input-row-1")).not.toBeInTheDocument();
+    expect(screen.getByTestId("cost-input-row-2")).toBeInTheDocument();
+  });
+});
diff --git a/src/components/collection-confirm/items-table.tsx b/src/components/collection-confirm/items-table.tsx
new file mode 100644
index 0000000..48c95c9
--- /dev/null
+++ b/src/components/collection-confirm/items-table.tsx
@@ -0,0 +1,150 @@
+"use client";
+
+import { Pencil } from "lucide-react";
+import { useState } from "react";
+
+import { Input } from "@/components/ui/input";
+import type { ConfirmRow } from "@/lib/server/collection-confirm-service";
+
+type Props = {
+  rows: ConfirmRow[];
+  onCostChange: (id: string, cost: number) => void;
+};
+
+type EditState = {
+  id: string;
+  value: string;
+  error: string | null;
+};
+
+/**
+ * Compact 5-column table for the collection-confirm review view.
+ *
+ * Each Cost cell renders read-only by default with a pencil icon; clicking
+ * the pencil swaps the cell to an inline `<Input>` that auto-focuses and
+ * selects the current value. Enter / blur save (via `onCostChange`), Esc
+ * reverts. Validation: the value must parse as a non-negative number —
+ * empty / negative / NaN inputs render an inline error and keep the input
+ * open.
+ *
+ * The parent owns the optimistic update + rollback; this component just
+ * surfaces a callback with the new number. The spinner state and toast
+ * notifications live with the parent so they can coordinate with the rest
+ * of the page's mutation lifecycle.
+ */
+export function ItemsTable({ rows, onCostChange }: Props) {
+  const [edit, setEdit] = useState<EditState | null>(null);
+
+  const startEdit = (row: ConfirmRow) => {
+    setEdit({
+      id: row.id,
+      value: String(row.cost_price ?? 0),
+      error: null,
+    });
+  };
+
+  const cancel = () => setEdit(null);
+
+  const save = (rowId: string) => {
+    setEdit((current) => {
+      if (!current || current.id !== rowId) return current;
+      const trimmed = current.value.trim();
+      if (trimmed === "") {
+        return { ...current, error: "Required" };
+      }
+      const parsed = Number(trimmed);
+      if (Number.isNaN(parsed) || parsed < 0) {
+        return { ...current, error: "Must be a non-negative number" };
+      }
+      onCostChange(rowId, parsed);
+      return null;
+    });
+  };
+
+  const updateValue = (rowId: string, value: string) => {
+    setEdit((current) => {
+      if (!current || current.id !== rowId) return current;
+      return { ...current, value, error: null };
+    });
+  };
+
+  return (
+    <table className="w-full text-sm">
+      <thead>
+        <tr className="border-b text-left">
+          <th className="py-2 font-medium">SKU</th>
+          <th className="py-2 font-medium">Description</th>
+          <th className="py-2 text-right font-medium">Ord</th>
+          <th className="py-2 text-right font-medium">Coll</th>
+          <th className="py-2 text-right font-medium">Cost</th>
+          <th className="py-2 font-medium">Surplus</th>
+        </tr>
+      </thead>
+      <tbody>
+        {rows.map((row) => {
+          const isEditing = edit?.id === row.id;
+          const ordered = row.order_qty ?? row.quantity ?? 0;
+          const collected = row.qty_collected ?? 0;
+          const surplus = Number(row.surplus_qty ?? 0);
+          return (
+            <tr key={row.id} className="border-b">
+              <td className="py-2">{row.sku ?? "—"}</td>
+              <td className="py-2">{row.description ?? row.po_description ?? "—"}</td>
+              <td className="py-2 text-right">{ordered}</td>
+              <td className="py-2 text-right">{collected}</td>
+              <td className="py-2 text-right">
+                {isEditing && edit ? (
+                  <div className="flex flex-col items-end gap-1">
+                    <Input
+                      type="number"
+                      min="0"
+                      step="0.01"
+                      autoFocus
+                      value={edit.value}
+                      onValueChange={(value) => updateValue(row.id, value)}
+                      onBlur={() => save(row.id)}
+                      onKeyDown={(e) => {
+                        if (e.key === "Enter") save(row.id);
+                        if (e.key === "Escape") cancel();
+                      }}
+                      className="h-8 w-24 px-2 py-1 text-right"
+                      aria-label="Edit cost"
+                      data-testid={`cost-input-${row.id}`}
+                      aria-invalid={edit.error ? true : undefined}
+                    />
+                    {edit.error ? (
+                      <span
+                        className="text-xs text-red-500"
+                        data-testid={`cost-error-${row.id}`}
+                      >
+                        {edit.error}
+                      </span>
+                    ) : (
+                      <span className="text-xs text-muted-foreground">
+                        Enter to save, Esc to cancel
+                      </span>
+                    )}
+                  </div>
+                ) : (
+                  <div className="flex items-center justify-end gap-1">
+                    <span>R{(row.cost_price ?? 0).toFixed(2)}</span>
+                    <button
+                      type="button"
+                      onClick={() => startEdit(row)}
+                      className="inline-flex h-6 w-6 items-center justify-center rounded text-muted-foreground hover:bg-accent hover:text-foreground"
+                      aria-label={`Edit cost for ${row.sku ?? row.id}`}
+                      data-testid={`cost-edit-${row.id}`}
+                    >
+                      <Pencil className="h-3 w-3" />
+                    </button>
+                  </div>
+                )}
+              </td>
+              <td className="py-2">{surplus > 0 ? `+${surplus}` : "—"}</td>
+            </tr>
+          );
+        })}
+      </tbody>
+    </table>
+  );
+}