diff --git a/src/__tests__/integration/reconcile-queue.test.ts b/src/__tests__/integration/reconcile-queue.test.ts
new file mode 100644
index 0000000..75e8c5c
--- /dev/null
+++ b/src/__tests__/integration/reconcile-queue.test.ts
@@ -0,0 +1,69 @@
+import { describe, it, expect, beforeAll, beforeEach } from "vitest";
+import { Pool } from "pg";
+import { createPool, resetDB, seedParticipants, insertTransaction } from "./helpers";
+import { getPendingReconciliations } from "../../lib/queries";
+
+/**
+ * The reconcile queue must not offer what is already resolved.
+ *
+ * A superseded row is hidden from every figure (EXCLUDE_RECONCILED_SOURCE), so
+ * listing it is not merely noise: on 2026-10-03 the queue showed the duplicate
+ * wallet half 7037, superseded under its twin 7038, as a second "Digidirect"
+ * with the same statement line offered as its match. Accepting it there would
+ * have spent that line on a hidden row and left the real one unmatched forever.
+ * findAutoMatches() always had both filters; this query had neither.
+ */
+
+let pool: Pool;
+let ownerId: number;
+let acctSeq = 0;
+
+async function statementLine(amount: number, date: string, description: string) {
+  const st = await pool.query(
+    `INSERT INTO statements (filename, account_number, bank_name, billing_start_date, billing_end_date, owner_id)
+     VALUES ('q.pdf', $3, 'Test Bank', $1::date - 20, $1::date + 10, $2) RETURNING id`,
+    [date, ownerId, `5555-0000-0000-${String(1000 + acctSeq++)}`]
+  );
+  const t = await pool.query(
+    `INSERT INTO transactions (statement_id, transaction_date, description, amount, transaction_type, owner_id)
+     VALUES ($1, $2, $3, $4, 'debit', $5) RETURNING id`,
+    [st.rows[0].id, date, description, amount, ownerId]
+  );
+  return t.rows[0].id as number;
+}
+
+beforeAll(() => { pool = createPool(); });
+
+beforeEach(async () => {
+  await resetDB(pool);
+  ({ ownerId } = await seedParticipants(pool));
+});
+
+describe("getPendingReconciliations", () => {
+  it("does not list a superseded manual row", async () => {
+    const survivor = await insertTransaction(pool, ownerId, { description: "DIGIDIRECT", amount: 1180.05, transaction_date: "2026-08-25" });
+    const hidden = await insertTransaction(pool, ownerId, { description: "Digidirect", amount: 1180.05, transaction_date: "2026-08-25" });
+    await pool.query(`UPDATE transactions SET superseded_by_id = $1 WHERE id = $2`, [survivor, hidden]);
+    const line = await statementLine(1180.05, "2026-08-25", "SP DIGIDIRECT STRATHFIELD");
+
+    const queue = await getPendingReconciliations(ownerId);
+    const ids = queue.map((r) => r.id);
+    expect(ids).toContain(survivor);
+    expect(ids).not.toContain(hidden);
+    // The survivor is still offered its line.
+    const row = queue.find((r) => r.id === survivor)!;
+    expect(row.matches.map((m) => m.id)).toContain(line);
+  });
+
+  it("does not offer a superseded statement row as a match", async () => {
+    const manual = await insertTransaction(pool, ownerId, { description: "Grocer", amount: 42.0, transaction_date: "2026-08-10" });
+    const live = await statementLine(42.0, "2026-08-10", "GROCER");
+    const dupe = await statementLine(42.0, "2026-08-10", "GROCER");
+    await pool.query(`UPDATE transactions SET superseded_by_id = $1 WHERE id = $2`, [live, dupe]);
+
+    const [row] = (await getPendingReconciliations(ownerId)).filter((r) => r.id === manual);
+    const offered = row.matches.map((m) => m.id);
+    expect(offered).toContain(live);
+    expect(offered).not.toContain(dupe);
+  });
+});
diff --git a/src/lib/queries.ts b/src/lib/queries.ts
index 1156261..850bb16 100644
--- a/src/lib/queries.ts
+++ b/src/lib/queries.ts
@@ -851,6 +851,12 @@ export async function getPendingReconciliations(ownerId: number): Promise<Manual
        WHERE ts.transaction_id = t.id
      ) txn_splits ON true
      WHERE t.statement_id IS NULL AND t.owner_id = $1 AND t.reconciled_with_id IS NULL
+       -- A superseded row is already resolved, just not by reconciling. Without
+       -- this the queue kept offering it: a duplicate wallet half hidden under
+       -- its twin (txn 7037, 2026-10-03) sat beside that twin with the same
+       -- statement line as its match, and accepting it on the hidden row would
+       -- have used the line up and stranded the real one.
+       AND t.superseded_by_id IS NULL
        AND ${needsCardMatch("t")}
      ORDER BY t.transaction_date DESC, t.row_index ASC`,
     [ownerId]
@@ -903,6 +909,12 @@ export async function getPendingReconciliations(ownerId: number): Promise<Manual
        WHERE m.statement_id IS NULL
          AND m.owner_id = $1
          AND m.reconciled_with_id IS NULL
+         AND m.superseded_by_id IS NULL
+         -- Nor offer a superseded STATEMENT row as the match: the ANZ
+         -- statements 107/142/143 left 31 of those, and a manual row
+         -- reconciled to one inherits its exclusion from every figure.
+         -- findAutoMatches() has had both filters all along.
+         AND t.superseded_by_id IS NULL
          AND ${needsCardMatch("m")}
          AND COALESCE(t.owner_id, s.owner_id) = $1
          AND NOT EXISTS (