diff --git a/configforge/formatters/env_handler.py b/configforge/formatters/env_handler.py
new file mode 100644
index 0000000..e146196
--- /dev/null
+++ b/configforge/formatters/env_handler.py
@@ -0,0 +1,114 @@
+"""ENV format handler for ConfigForge."""
+
+import re
+from typing import Any, Dict, List, Optional
+
+from configforge.exceptions import ConversionError
+
+
+class ENVHandler:
+    """Handler for ENV (environment variable) configuration files."""
+
+    @staticmethod
+    def loads(content: str) -> Dict[str, Any]:
+        """Parse ENV file content."""
+        result: Dict[str, Any] = {}
+        current_section: Optional[str] = None
+
+        for line_num, line in enumerate(content.splitlines(), 1):
+            stripped = line.strip()
+
+            if not stripped or stripped.startswith("#"):
+                continue
+
+            if stripped.startswith("[") and stripped.endswith("]"):
+                current_section = stripped[1:-1].strip()
+                continue
+
+            if "=" in stripped:
+                key, _, value = stripped.partition("=")
+                key = key.strip()
+                value = value.strip()
+
+                if not key:
+                    continue
+
+                value = ENVHandler._parse_value(value)
+
+                if current_section:
+                    if current_section not in result:
+                        result[current_section] = {}
+                    result[current_section][key] = value
+                else:
+                    result[key] = value
+
+        return result
+
+    @staticmethod
+    def _parse_value(value: str) -> Any:
+        """Parse a value from ENV format."""
+        value = value.strip('"').strip("'")
+
+        if value.lower() == "true":
+            return True
+        if value.lower() == "false":
+            return False
+        if value.lower() == "null":
+            return None
+
+        try:
+            if "." in value:
+                return float(value)
+            return int(value)
+        except ValueError:
+            return value
+
+    @staticmethod
+    def dumps(data: Dict[str, Any], section_name: Optional[str] = None) -> str:
+        """Serialize dictionary to ENV format."""
+        lines = []
+
+        if section_name:
+            lines.append(f"[{section_name}]")
+
+        for key, value in data.items():
+            lines.append(f"{key}={ENVHandler._format_value(value)}")
+
+        return "\n".join(lines)
+
+    @staticmethod
+    def _format_value(value: Any) -> str:
+        """Format a value for ENV output."""
+        if isinstance(value, bool):
+            return str(value).lower()
+        if value is None:
+            return ""
+        if isinstance(value, str):
+            if " " in value or '"' in value or "'" in value:
+                return f'"{value}"'
+            return value
+        return str(value)
+
+    @staticmethod
+    def read(filepath: str) -> Dict[str, Any]:
+        """Read and parse ENV file."""
+        try:
+            with open(filepath, "r", encoding="utf-8") as f:
+                content = f.read()
+            return ENVHandler.loads(content)
+        except FileNotFoundError:
+            raise ConversionError(f"File not found: {filepath}")
+        except PermissionError:
+            raise ConversionError(f"Permission denied: {filepath}")
+
+    @staticmethod
+    def write(filepath: str, data: Dict[str, Any], section_name: Optional[str] = None) -> None:
+        """Write data to ENV file."""
+        try:
+            content = ENVHandler.dumps(data, section_name)
+            with open(filepath, "w", encoding="utf-8") as f:
+                f.write(content)
+        except FileNotFoundError:
+            raise ConversionError(f"Directory not found for: {filepath}")
+        except PermissionError:
+            raise ConversionError(f"Permission denied to write: {filepath}")