diff --git a/decouple.py b/decouple.py
index 9873fc9..238c217 100644
--- a/decouple.py
+++ b/decouple.py
@@ -188,6 +188,53 @@ def __getitem__(self, key):
         return self.data[key]
 
 
+class RepositoryGoogleSecretManager(RepositoryEnv):
+    """
+    Repository class for retrieving configuration options from Google Secret Manager.
+
+    This class extends `RepositoryEnv` to specifically handle configurations stored in
+    Google Secret Manager. It parses strings formatted in a similar way to `.env` files,
+    converting them into a dictionary of configuration options.
+
+    Attributes:
+        data (dict): A dictionary holding the parsed key-value pairs from the Google
+                     Secret Manager source.
+    """
+
+    def __init__(self, source):
+        """
+        Initialize RepositoryGoogleSecretManager with a Google Secret Manager source.
+
+        The source string is expected to have one "KEY=value" pair per line, akin to
+        the `.env` file format. Lines beginning with `#` are treated as comments and
+        are disregarded. Keys and values are trimmed of surrounding whitespace for
+        accurate parsing.
+
+        Args:
+            source (str): The string source from Google Secret Manager to be parsed.
+        """
+        self.data = {}
+        source_lines = source.split('\n')
+
+        for line in source_lines:
+            line = line.strip()
+
+            if not line or line.startswith('#') or '=' not in line:
+                continue
+
+            key, value = line.split('=', 1)
+            key = key.strip()
+            value = value.strip()
+
+            if len(value) >= 2 and (
+                (value[0] == "'" and value[-1] == "'")
+                or (value[0] == '"' and value[-1] == '"')
+            ):
+                value = value[1:-1]
+
+            self.data[key] = value
+
+
 class AutoConfig(object):
     """
     Autodetects the config file and type.
diff --git a/tests/test_gsm.py b/tests/test_gsm.py
new file mode 100644
index 0000000..e3dde38
--- /dev/null
+++ b/tests/test_gsm.py
@@ -0,0 +1,105 @@
+# coding: utf-8
+import os
+import pytest
+from decouple import Config, RepositoryGoogleSecretManager, UndefinedValueError
+
+ENVSTRING = """
+KeyTrue=True\nKeyOne=1\nKeyYes=yes
+KeyY=y
+KeyOn=on
+
+KeyFalse=False
+KeyZero=0
+KeyNo=no
+KeyN=n
+KeyOff=off
+KeyEmpty=
+
+# CommentedKey=None
+KeyWithSpaces = Some Value With Spaces
+KeyWithQuotes="Quoted Value"
+"""
+
+
+@pytest.fixture(scope="module")
+def config():
+    return Config(RepositoryGoogleSecretManager(ENVSTRING))
+
+
+def test_string_comment(config):
+    with pytest.raises(UndefinedValueError):
+        config("CommentedKey")
+
+
+def test_string_bool_true(config):
+    assert config("KeyTrue", cast=bool)
+    assert config("KeyOne", cast=bool)
+    assert config("KeyYes", cast=bool)
+    assert config("KeyY", cast=bool)
+    assert config("KeyOn", cast=bool)
+
+
+def test_string_bool_false(config):
+    assert not config("KeyFalse", cast=bool)
+    assert not config("KeyZero", cast=bool)
+    assert not config("KeyNo", cast=bool)
+    assert not config("KeyOff", cast=bool)
+    assert not config("KeyN", cast=bool)
+    assert not config("KeyEmpty", cast=bool)
+
+
+def test_string_undefined(config):
+    with pytest.raises(UndefinedValueError):
+        config("UndefinedKey")
+
+
+def test_string_default_none(config):
+    assert config("UndefinedKey", default=None) is None
+
+
+def test_string_default_bool(config):
+    assert not config("UndefinedKey", default=False, cast=bool)
+    assert config("UndefinedKey", default=True, cast=bool)
+
+
+def test_string_default(config):
+    assert not config("UndefinedKey", default=False)
+    assert config("UndefinedKey", default=True)
+
+
+def test_string_default_invalid_bool(config):
+    with pytest.raises(ValueError):
+        config("UndefinedKey", default="NotBool", cast=bool)
+
+
+def test_string_empty(config):
+    assert config("KeyEmpty", default=None) == ""
+
+
+def test_string_support_space(config):
+    assert config("KeyWithSpaces") == "Some Value With Spaces"
+
+
+def test_string_os_environ(config):
+    os.environ["KeyOverrideByEnv"] = "This"
+    assert config("KeyOverrideByEnv") == "This"
+    del os.environ["KeyOverrideByEnv"]
+
+
+def test_string_undefined_but_present_in_os_environ(config):
+    os.environ["KeyOnlyEnviron"] = ""
+    assert config("KeyOnlyEnviron") == ""
+    del os.environ["KeyOnlyEnviron"]
+
+
+def test_string_empty_string_means_false(config):
+    assert not config("KeyEmpty", cast=bool)
+
+
+def test_string_repo_keyerror(config):
+    with pytest.raises(KeyError):
+        config.repository["UndefinedKey"]
+
+
+def test_string_quoted_value(config):
+    assert config("KeyWithQuotes") == "Quoted Value"