diff --git a/markbase-core/src/ssh_server/forward_acl.rs b/markbase-core/src/ssh_server/forward_acl.rs
new file mode 100644
index 0000000..c88101b
--- /dev/null
+++ b/markbase-core/src/ssh_server/forward_acl.rs
@@ -0,0 +1,543 @@
+//! SSH Port Forwarding ACL (Access Control List)
+//!
+//! Prevents SSH tunnel abuse by restricting which ports/addresses can be forwarded.
+//! Based on OpenSSH AllowTcpForwarding, PermitOpen, PermitListen directives.
+
+use std::collections::HashMap;
+use std::net::{IpAddr, Ipv4Addr, Ipv6Addr};
+use std::sync::{Arc, RwLock};
+
+/// Forward rule type
+#[derive(Debug, Clone, Copy, PartialEq, Eq)]
+pub enum ForwardAction {
+    Allow,
+    Deny,
+}
+
+/// Forward direction
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub enum ForwardDirection {
+    /// Local forwarding (-L): Client listens, forwards to server target
+    Local,
+    /// Remote forwarding (-R): Server listens, forwards to client target
+    Remote,
+}
+
+/// Port range specification
+#[derive(Debug, Clone, PartialEq, Eq)]
+pub enum PortSpec {
+    /// Single port
+    Single(u16),
+    /// Port range (start, end)
+    Range(u16, u16),
+    /// Any port (wildcard)
+    Any,
+}
+
+/// Address specification
+#[derive(Debug, Clone, PartialEq, Eq)]
+pub enum AddressSpec {
+    /// Specific IP address
+    Ip(IpAddr),
+    /// Any address (wildcard)
+    Any,
+    /// Localhost only
+    Localhost,
+    /// Domain name (resolved at runtime)
+    Domain(String),
+}
+
+/// Forward rule: allow/deny forwarding to specific address/port
+#[derive(Debug, Clone)]
+pub struct ForwardRule {
+    /// Action: Allow or Deny
+    pub action: ForwardAction,
+    /// Direction: Local or Remote
+    pub direction: ForwardDirection,
+    /// Target address
+    pub address: AddressSpec,
+    /// Target port
+    pub port: PortSpec,
+    /// Rule priority (higher = more specific)
+    pub priority: u32,
+}
+
+impl ForwardRule {
+    /// Create a new forward rule
+    pub fn new(
+        action: ForwardAction,
+        direction: ForwardDirection,
+        address: AddressSpec,
+        port: PortSpec,
+    ) -> Self {
+        // Calculate priority based on specificity
+        let priority = match (&address, &port) {
+            (AddressSpec::Ip(_), PortSpec::Single(_)) => 100, // Most specific
+            (AddressSpec::Ip(_), PortSpec::Range(_, _)) => 90,
+            (AddressSpec::Ip(_), PortSpec::Any) => 80,
+            (AddressSpec::Domain(_), PortSpec::Single(_)) => 70,
+            (AddressSpec::Domain(_), PortSpec::Range(_, _)) => 60,
+            (AddressSpec::Domain(_), PortSpec::Any) => 50,
+            (AddressSpec::Localhost, PortSpec::Single(_)) => 40,
+            (AddressSpec::Localhost, PortSpec::Range(_, _)) => 30,
+            (AddressSpec::Localhost, PortSpec::Any) => 20,
+            (AddressSpec::Any, PortSpec::Single(_)) => 15,
+            (AddressSpec::Any, PortSpec::Range(_, _)) => 10,
+            (AddressSpec::Any, PortSpec::Any) => 1, // Least specific
+        };
+
+        Self {
+            action,
+            direction,
+            address,
+            port,
+            priority,
+        }
+    }
+
+    /// Check if this rule matches the given forward request
+    pub fn matches(&self, direction: ForwardDirection, address: &str, port: u16) -> bool {
+        // Check direction
+        if self.direction != direction {
+            return false;
+        }
+
+        // Check port
+        match &self.port {
+            PortSpec::Single(p) => {
+                if *p != port {
+                    return false;
+                }
+            }
+            PortSpec::Range(start, end) => {
+                if port < *start || port > *end {
+                    return false;
+                }
+            }
+            PortSpec::Any => {}
+        }
+
+        // Check address
+        match &self.address {
+            AddressSpec::Ip(ip) => {
+                // Parse target address
+                let target_ip: Option<IpAddr> = address.parse().ok();
+                if target_ip != Some(*ip) {
+                    return false;
+                }
+            }
+            AddressSpec::Any => {}
+            AddressSpec::Localhost => {
+                // Check if address is localhost
+                let is_localhost = address == "localhost"
+                    || address == "127.0.0.1"
+                    || address == "::1"
+                    || address == "0.0.0.0";
+                if !is_localhost {
+                    return false;
+                }
+            }
+            AddressSpec::Domain(domain) => {
+                // Domain matching (case-insensitive)
+                if !address.eq_ignore_ascii_case(domain) {
+                    return false;
+                }
+            }
+        }
+
+        true
+    }
+}
+
+/// Forward ACL: manages forward rules for a user
+pub struct ForwardAcl {
+    /// Rules indexed by direction
+    rules: RwLock<HashMap<ForwardDirection, Vec<ForwardRule>>>,
+    /// Default action when no rule matches
+    default_action: ForwardAction,
+    /// User name this ACL applies to
+    pub user: String,
+}
+
+impl ForwardAcl {
+    /// Create a new forward ACL for a user
+    pub fn new(user: String, default_action: ForwardAction) -> Self {
+        Self {
+            rules: RwLock::new(HashMap::new()),
+            default_action,
+            user,
+        }
+    }
+
+    /// Add a rule to the ACL
+    pub fn add_rule(&self, rule: ForwardRule) {
+        self.rules
+            .write()
+            .unwrap()
+            .entry(rule.direction)
+            .or_insert_with(Vec::new)
+            .push(rule);
+    }
+
+    /// Remove all rules for a direction
+    pub fn clear_rules(&self, direction: ForwardDirection) {
+        self.rules.write().unwrap().remove(&direction);
+    }
+
+    /// Check if a forward request is allowed
+    pub fn check(&self, direction: ForwardDirection, address: &str, port: u16) -> ForwardAction {
+        let rules = self.rules.read().unwrap();
+
+        // Find matching rules for this direction
+        let direction_rules = rules.get(&direction);
+
+        if let Some(rules_vec) = direction_rules {
+            // Sort by priority (highest first)
+            let sorted_rules: Vec<&ForwardRule> = rules_vec
+                .iter()
+                .filter(|r| r.matches(direction, address, port))
+                .collect();
+
+            // Return action of highest-priority matching rule
+            if let Some(rule) = sorted_rules.first() {
+                return rule.action;
+            }
+        }
+
+        // No matching rule: return default action
+        self.default_action
+    }
+
+    /// List all rules for a direction
+    pub fn list_rules(&self, direction: ForwardDirection) -> Vec<ForwardRule> {
+        self.rules
+            .read()
+            .unwrap()
+            .get(&direction)
+            .cloned()
+            .unwrap_or_default()
+    }
+
+    /// Parse OpenSSH-style PermitOpen directive
+    /// Format: "host:port" or "host:port1-port2" or "none" or "any"
+    pub fn parse_permit_open(spec: &str, user: String) -> Self {
+        let default_action = ForwardAction::Deny;
+
+        if spec == "none" {
+            // No forwarding allowed
+            return Self::new(user, default_action);
+        }
+
+        if spec == "any" {
+            // All forwarding allowed
+            let acl = Self::new(user, ForwardAction::Allow);
+            acl.add_rule(ForwardRule::new(
+                ForwardAction::Allow,
+                ForwardDirection::Local,
+                AddressSpec::Any,
+                PortSpec::Any,
+            ));
+            return acl;
+        }
+
+        let acl = Self::new(user, default_action);
+
+        // Parse host:port specifications
+        for entry in spec.split(',') {
+            let parts: Vec<&str> = entry.split(':').collect();
+            if parts.len() != 2 {
+                continue;
+            }
+
+            let host = parts[0];
+            let port_spec = parts[1];
+
+            // Parse address
+            let address = if host == "*" {
+                AddressSpec::Any
+            } else if host == "localhost" {
+                AddressSpec::Localhost
+            } else {
+                // Try parsing as IP, fall back to domain
+                match host.parse::<IpAddr>() {
+                    Ok(ip) => AddressSpec::Ip(ip),
+                    Err(_) => AddressSpec::Domain(host.to_string()),
+                }
+            };
+
+            // Parse port
+            let port = if port_spec == "*" {
+                PortSpec::Any
+            } else if port_spec.contains('-') {
+                // Port range
+                let range_parts: Vec<&str> = port_spec.split('-').collect();
+                if range_parts.len() == 2 {
+                    let start: u16 = range_parts[0].parse().unwrap_or(0);
+                    let end: u16 = range_parts[1].parse().unwrap_or(0);
+                    PortSpec::Range(start, end)
+                } else {
+                    PortSpec::Any
+                }
+            } else {
+                // Single port
+                PortSpec::Single(port_spec.parse().unwrap_or(0))
+            };
+
+            acl.add_rule(ForwardRule::new(
+                ForwardAction::Allow,
+                ForwardDirection::Local,
+                address,
+                port,
+            ));
+        }
+
+        acl
+    }
+
+    /// Parse OpenSSH-style PermitListen directive (for remote forwarding)
+    pub fn parse_permit_listen(spec: &str, user: String) -> Self {
+        let default_action = ForwardAction::Deny;
+
+        if spec == "none" {
+            return Self::new(user, default_action);
+        }
+
+        if spec == "any" {
+            let acl = Self::new(user, ForwardAction::Allow);
+            acl.add_rule(ForwardRule::new(
+                ForwardAction::Allow,
+                ForwardDirection::Remote,
+                AddressSpec::Any,
+                PortSpec::Any,
+            ));
+            return acl;
+        }
+
+        let acl = Self::new(user, default_action);
+
+        // Parse port specifications (PermitListen only specifies ports)
+        for entry in spec.split(',') {
+            let port_spec = entry.trim();
+
+            let port = if port_spec == "*" {
+                PortSpec::Any
+            } else if port_spec.contains('-') {
+                let range_parts: Vec<&str> = port_spec.split('-').collect();
+                if range_parts.len() == 2 {
+                    let start: u16 = range_parts[0].parse().unwrap_or(0);
+                    let end: u16 = range_parts[1].parse().unwrap_or(0);
+                    PortSpec::Range(start, end)
+                } else {
+                    PortSpec::Any
+                }
+            } else {
+                PortSpec::Single(port_spec.parse().unwrap_or(0))
+            };
+
+            acl.add_rule(ForwardRule::new(
+                ForwardAction::Allow,
+                ForwardDirection::Remote,
+                AddressSpec::Any,
+                port,
+            ));
+        }
+
+        acl
+    }
+}
+
+/// Forward ACL manager: manages ACLs for all users
+pub struct ForwardAclManager {
+    /// ACLs indexed by user name
+    acls: RwLock<HashMap<String, Arc<ForwardAcl>>>,
+}
+
+impl ForwardAclManager {
+    pub fn new() -> Self {
+        Self {
+            acls: RwLock::new(HashMap::new()),
+        }
+    }
+
+    /// Add an ACL for a user
+    pub fn add_acl(&self, user: String, acl: ForwardAcl) {
+        self.acls.write().unwrap().insert(user, Arc::new(acl));
+    }
+
+    /// Get ACL for a user
+    pub fn get_acl(&self, user: &str) -> Option<Arc<ForwardAcl>> {
+        self.acls.read().unwrap().get(user).cloned()
+    }
+
+    /// Remove ACL for a user
+    pub fn remove_acl(&self, user: &str) {
+        self.acls.write().unwrap().remove(user);
+    }
+
+    /// Check forward request for a user
+    pub fn check(
+        &self,
+        user: &str,
+        direction: ForwardDirection,
+        address: &str,
+        port: u16,
+    ) -> ForwardAction {
+        // Get user ACL
+        let acl = self.get_acl(user);
+
+        if let Some(acl) = acl {
+            acl.check(direction, address, port)
+        } else {
+            // No ACL for user: default deny
+            ForwardAction::Deny
+        }
+    }
+}
+
+impl Default for ForwardAclManager {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+
+    #[test]
+    fn test_forward_rule_single_port() {
+        let rule = ForwardRule::new(
+            ForwardAction::Allow,
+            ForwardDirection::Local,
+            AddressSpec::Ip(IpAddr::V4(Ipv4Addr::new(192, 168, 1, 100))),
+            PortSpec::Single(80),
+        );
+
+        assert!(rule.matches(ForwardDirection::Local, "192.168.1.100", 80));
+        assert!(!rule.matches(ForwardDirection::Local, "192.168.1.100", 443));
+        assert!(!rule.matches(ForwardDirection::Local, "192.168.1.1", 80));
+        assert!(!rule.matches(ForwardDirection::Remote, "192.168.1.100", 80));
+    }
+
+    #[test]
+    fn test_forward_rule_port_range() {
+        let rule = ForwardRule::new(
+            ForwardAction::Allow,
+            ForwardDirection::Local,
+            AddressSpec::Any,
+            PortSpec::Range(8000, 9000),
+        );
+
+        assert!(rule.matches(ForwardDirection::Local, "example.com", 8500));
+        assert!(!rule.matches(ForwardDirection::Local, "example.com", 7000));
+        assert!(!rule.matches(ForwardDirection::Remote, "example.com", 8500));
+    }
+
+    #[test]
+    fn test_forward_rule_localhost() {
+        let rule = ForwardRule::new(
+            ForwardAction::Allow,
+            ForwardDirection::Local,
+            AddressSpec::Localhost,
+            PortSpec::Any,
+        );
+
+        assert!(rule.matches(ForwardDirection::Local, "localhost", 8080));
+        assert!(rule.matches(ForwardDirection::Local, "127.0.0.1", 8080));
+        assert!(!rule.matches(ForwardDirection::Local, "192.168.1.1", 8080));
+    }
+
+    #[test]
+    fn test_forward_acl_priority() {
+        let acl = ForwardAcl::new("test_user".to_string(), ForwardAction::Deny);
+
+        // Add specific rule (high priority)
+        acl.add_rule(ForwardRule::new(
+            ForwardAction::Allow,
+            ForwardDirection::Local,
+            AddressSpec::Ip(IpAddr::V4(Ipv4Addr::new(192, 168, 1, 100))),
+            PortSpec::Single(80),
+        ));
+
+        // Add wildcard rule (low priority)
+        acl.add_rule(ForwardRule::new(
+            ForwardAction::Deny,
+            ForwardDirection::Local,
+            AddressSpec::Any,
+            PortSpec::Any,
+        ));
+
+        // Specific address should be allowed
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "192.168.1.100", 80),
+            ForwardAction::Allow
+        );
+
+        // Other addresses should be denied (wildcard rule)
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "192.168.1.1", 80),
+            ForwardAction::Deny
+        );
+    }
+
+    #[test]
+    fn test_parse_permit_open_any() {
+        let acl = ForwardAcl::parse_permit_open("any", "test_user".to_string());
+
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "192.168.1.1", 443),
+            ForwardAction::Allow
+        );
+    }
+
+    #[test]
+    fn test_parse_permit_open_none() {
+        let acl = ForwardAcl::parse_permit_open("none", "test_user".to_string());
+
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "192.168.1.1", 443),
+            ForwardAction::Deny
+        );
+    }
+
+    #[test]
+    fn test_parse_permit_open_specific() {
+        let acl = ForwardAcl::parse_permit_open("localhost:8080,example.com:443", "test_user".to_string());
+
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "localhost", 8080),
+            ForwardAction::Allow
+        );
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "example.com", 443),
+            ForwardAction::Allow
+        );
+        assert_eq!(
+            acl.check(ForwardDirection::Local, "192.168.1.1", 443),
+            ForwardAction::Deny
+        );
+    }
+
+    #[test]
+    fn test_forward_acl_manager() {
+        let manager = ForwardAclManager::new();
+
+        let acl = ForwardAcl::parse_permit_open("localhost:*", "alice".to_string());
+        manager.add_acl("alice".to_string(), acl);
+
+        assert_eq!(
+            manager.check("alice", ForwardDirection::Local, "localhost", 8080),
+            ForwardAction::Allow
+        );
+        assert_eq!(
+            manager.check("alice", ForwardDirection::Local, "192.168.1.1", 8080),
+            ForwardAction::Deny
+        );
+
+        // Unknown user: default deny
+        assert_eq!(
+            manager.check("bob", ForwardDirection::Local, "localhost", 8080),
+            ForwardAction::Deny
+        );
+    }
+}
\ No newline at end of file
diff --git a/markbase-core/src/ssh_server/mod.rs b/markbase-core/src/ssh_server/mod.rs
index 838a1e7..2160dfd 100644
--- a/markbase-core/src/ssh_server/mod.rs
+++ b/markbase-core/src/ssh_server/mod.rs
@@ -7,6 +7,7 @@ pub mod cipher;
 pub mod compression;
 pub mod crypto;
 pub mod data_forwarder;
+pub mod forward_acl;
 pub mod host_key;
 pub mod kex;
 pub mod kex_complete;