diff --git a/prowler/CHANGELOG.md b/prowler/CHANGELOG.md
index 3df8df9c2e..ba6c2a2916 100644
--- a/prowler/CHANGELOG.md
+++ b/prowler/CHANGELOG.md
@@ -13,6 +13,7 @@ All notable changes to the **Prowler SDK** are documented in this file.
 - `cloudsql_instance_high_availability_enabled` check for GCP provider, verifying Cloud SQL primary instances use `REGIONAL` availability for automatic zone failover [(#11024)](https://github.com/prowler-cloud/prowler/pull/11024)
 - `cloudfunction_function_inside_vpc` check for GCP provider, verifying Cloud Functions have a Serverless VPC Access connector for private egress [(#11021)](https://github.com/prowler-cloud/prowler/pull/11021)
 - `cloudfunction_function_not_publicly_accessible` check for GCP provider, detecting Cloud Functions with `allUsers` or `allAuthenticatedUsers` IAM invocation bindings [(#11022)](https://github.com/prowler-cloud/prowler/pull/11022)
+- `secretmanager_secret_not_publicly_accessible` check for GCP provider, detecting Secret Manager secrets with public IAM bindings [(#11025)](https://github.com/prowler-cloud/prowler/pull/11025)
 - `identity_storage_service_level_admins_scoped` check for OCI provider CIS 3.1 control 1.15, ensuring storage service-level administrators exclude delete permissions [(#11523)](https://github.com/prowler-cloud/prowler/pull/11523)
 - `cosmosdb_account_automatic_failover_enabled` check for Azure provider [(#11031)](https://github.com/prowler-cloud/prowler/pull/11031)
 - `cosmosdb_account_backup_policy_continuous` check for Azure provider [(#11032)](https://github.com/prowler-cloud/prowler/pull/11032)
diff --git a/prowler/providers/gcp/services/secretmanager/__init__.py b/prowler/providers/gcp/services/secretmanager/__init__.py
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/prowler/providers/gcp/services/secretmanager/secretmanager_client.py b/prowler/providers/gcp/services/secretmanager/secretmanager_client.py
new file mode 100644
index 0000000000..dc18866cb3
--- /dev/null
+++ b/prowler/providers/gcp/services/secretmanager/secretmanager_client.py
@@ -0,0 +1,6 @@
+from prowler.providers.common.provider import Provider
+from prowler.providers.gcp.services.secretmanager.secretmanager_service import (
+    SecretManager,
+)
+
+secretmanager_client = SecretManager(Provider.get_global_provider())
diff --git a/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/__init__.py b/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/__init__.py
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.metadata.json b/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.metadata.json
new file mode 100644
index 0000000000..9f1f4d3381
--- /dev/null
+++ b/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.metadata.json
@@ -0,0 +1,40 @@
+{
+  "Provider": "gcp",
+  "CheckID": "secretmanager_secret_not_publicly_accessible",
+  "CheckTitle": "Secret Manager secret is not publicly accessible",
+  "CheckType": [],
+  "ServiceName": "secretmanager",
+  "SubServiceName": "",
+  "ResourceIdTemplate": "",
+  "Severity": "critical",
+  "ResourceType": "secretmanager.googleapis.com/Secret",
+  "Description": "Secret Manager secrets deny access to `allUsers` and `allAuthenticatedUsers`, so only **explicitly authorized identities** can read or use them.\n\nThe evaluation reviews each secret's IAM policy bindings to confirm no public principals are granted access.",
+  "Risk": "Granting public IAM access to a secret exposes credentials, API keys, certificates, or other sensitive values to any caller on the internet or any authenticated Google account. This compromises **confidentiality**, enables **lateral movement** with leaked credentials, and can trigger regulatory breaches under PCI-DSS, ISO 27001, and GDPR.",
+  "RelatedUrl": "",
+  "AdditionalURLs": [
+    "https://cloud.google.com/secret-manager/docs/access-control",
+    "https://cloud.google.com/iam/docs/overview"
+  ],
+  "Remediation": {
+    "Code": {
+      "CLI": "gcloud secrets remove-iam-policy-binding <SECRET_NAME> --member=<allUsers|allAuthenticatedUsers> --role=roles/secretmanager.secretAccessor",
+      "NativeIaC": "",
+      "Other": "1. In Google Cloud Console, go to Security > Secret Manager\n2. Select the secret and open the Permissions tab\n3. Remove any binding with allUsers or allAuthenticatedUsers\n4. Grant access only to required service accounts or groups",
+      "Terraform": "```hcl\nresource \"google_secret_manager_secret_iam_binding\" \"<example_resource_name>\" {\n  secret_id = \"<example_resource_id>\"\n  role      = \"roles/secretmanager.secretAccessor\"\n  members   = [\"serviceAccount:<example_resource_id>\"] # Critical: never include allUsers or allAuthenticatedUsers\n}\n```"
+    },
+    "Recommendation": {
+      "Text": "Apply **least privilege** to Secret Manager: grant `roles/secretmanager.secretAccessor` only to the specific service accounts or groups that need to read each secret.\n\nUse **workload identity** for GKE workloads and rotate credentials regularly to limit blast radius when a binding is misconfigured.",
+      "Url": "https://hub.prowler.com/check/secretmanager_secret_not_publicly_accessible"
+    }
+  },
+  "Categories": [
+    "internet-exposed"
+  ],
+  "DependsOn": [],
+  "RelatedTo": [
+    "secretmanager_secret_rotation_enabled",
+    "kms_key_not_publicly_accessible",
+    "cloudstorage_bucket_public_access"
+  ],
+  "Notes": "This check evaluates the secret-level IAM policy. Project-level IAM policies that may indirectly grant public access are not evaluated by this check."
+}
diff --git a/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.py b/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.py
new file mode 100644
index 0000000000..fb52a119fa
--- /dev/null
+++ b/prowler/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible.py
@@ -0,0 +1,41 @@
+from prowler.lib.check.models import Check, Check_Report_GCP
+from prowler.providers.gcp.services.secretmanager.secretmanager_client import (
+    secretmanager_client,
+)
+
+
+class secretmanager_secret_not_publicly_accessible(Check):
+    """Check that Secret Manager secrets do not grant access to all users.
+
+    Verifies that no Secret Manager secret has an IAM binding granting access
+    to `allUsers` or `allAuthenticatedUsers`.
+    """
+
+    def execute(self) -> list[Check_Report_GCP]:
+        """Execute the public-access check across all Secret Manager secrets.
+
+        Returns:
+            A list of `Check_Report_GCP` findings, one per secret. Status is
+            `FAIL` when the secret is accessible to `allUsers` or
+            `allAuthenticatedUsers` and `PASS` otherwise.
+        """
+        findings = []
+        for secret in secretmanager_client.secrets:
+            report = Check_Report_GCP(
+                metadata=self.metadata(),
+                resource=secret,
+                resource_id=secret.name,
+            )
+            if secret.publicly_accessible:
+                report.status = "FAIL"
+                report.status_extended = (
+                    f"Secret {secret.name} is publicly accessible "
+                    f"(allUsers or allAuthenticatedUsers IAM binding detected)."
+                )
+            else:
+                report.status = "PASS"
+                report.status_extended = (
+                    f"Secret {secret.name} is not publicly accessible."
+                )
+            findings.append(report)
+        return findings
diff --git a/prowler/providers/gcp/services/secretmanager/secretmanager_service.py b/prowler/providers/gcp/services/secretmanager/secretmanager_service.py
new file mode 100644
index 0000000000..6a193d8ece
--- /dev/null
+++ b/prowler/providers/gcp/services/secretmanager/secretmanager_service.py
@@ -0,0 +1,87 @@
+from pydantic.v1 import BaseModel
+
+from prowler.lib.logger import logger
+from prowler.providers.gcp.config import DEFAULT_RETRY_ATTEMPTS
+from prowler.providers.gcp.gcp_provider import GcpProvider
+from prowler.providers.gcp.lib.service.service import GCPService
+
+
+class SecretManager(GCPService):
+    """Secret Manager service client.
+
+    Enumerates Secret Manager secrets across every accessible project using
+    the `secretmanager.googleapis.com` v1 API and exposes them through the
+    `secrets` attribute.
+    """
+
+    def __init__(self, provider: GcpProvider) -> None:
+        """Initialize the service and preload secrets with their IAM policies."""
+        super().__init__("secretmanager", provider)
+        self.secrets = []
+        self._get_secrets()
+        self._get_secrets_iam_policy()
+
+    def _get_secrets(self) -> None:
+        """Fetch Secret Manager secrets for every project."""
+        for project_id in self.project_ids:
+            try:
+                request = (
+                    self.client.projects()
+                    .secrets()
+                    .list(parent=f"projects/{project_id}")
+                )
+                while request is not None:
+                    response = request.execute(num_retries=DEFAULT_RETRY_ATTEMPTS)
+                    for secret in response.get("secrets", []):
+                        self.secrets.append(
+                            Secret(
+                                id=secret["name"],
+                                name=secret["name"].split("/")[-1],
+                                project_id=project_id,
+                            )
+                        )
+                    request = (
+                        self.client.projects()
+                        .secrets()
+                        .list_next(previous_request=request, previous_response=response)
+                    )
+            except Exception as error:
+                logger.error(
+                    f"{project_id} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
+                )
+
+    def _get_secrets_iam_policy(self) -> None:
+        """Fetch IAM policy for every Secret Manager secret in parallel."""
+        self.__threading_call__(self._get_secret_iam_policy, self.secrets)
+
+    def _get_secret_iam_policy(self, secret: "Secret") -> None:
+        """Mark a secret as publicly accessible when bound to `allUsers` or `allAuthenticatedUsers`."""
+        try:
+            response = (
+                self.client.projects()
+                .secrets()
+                .getIamPolicy(resource=secret.id)
+                .execute(
+                    http=self.__get_AuthorizedHttp_client__(),
+                    num_retries=DEFAULT_RETRY_ATTEMPTS,
+                )
+            )
+            for binding in response.get("bindings", []):
+                members = binding.get("members", [])
+                if "allUsers" in members or "allAuthenticatedUsers" in members:
+                    secret.publicly_accessible = True
+                    break
+        except Exception as error:
+            logger.error(
+                f"{secret.project_id} -- {error.__class__.__name__}[{error.__traceback__.tb_lineno}]: {error}"
+            )
+
+
+class Secret(BaseModel):
+    """Secret Manager secret resource consumed by GCP checks."""
+
+    id: str
+    name: str
+    project_id: str
+    location: str = "global"
+    publicly_accessible: bool = False
diff --git a/tests/providers/gcp/services/secretmanager/__init__.py b/tests/providers/gcp/services/secretmanager/__init__.py
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/tests/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/__init__.py b/tests/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/__init__.py
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/tests/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible_test.py b/tests/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible_test.py
new file mode 100644
index 0000000000..f925966f3c
--- /dev/null
+++ b/tests/providers/gcp/services/secretmanager/secretmanager_secret_not_publicly_accessible/secretmanager_secret_not_publicly_accessible_test.py
@@ -0,0 +1,169 @@
+from unittest import mock
+
+from tests.providers.gcp.gcp_fixtures import (
+    GCP_PROJECT_ID,
+    set_mocked_gcp_provider,
+)
+
+_CHECK_PATH = (
+    "prowler.providers.gcp.services.secretmanager."
+    "secretmanager_secret_not_publicly_accessible."
+    "secretmanager_secret_not_publicly_accessible"
+)
+_CLIENT_PATH = f"{_CHECK_PATH}.secretmanager_client"
+
+
+def _secret_id(name: str) -> str:
+    return f"projects/{GCP_PROJECT_ID}/secrets/{name}"
+
+
+class Test_secretmanager_secret_not_publicly_accessible:
+    def test_no_secrets(self):
+        secretmanager_client = mock.MagicMock()
+
+        with (
+            mock.patch(
+                "prowler.providers.common.provider.Provider.get_global_provider",
+                return_value=set_mocked_gcp_provider(),
+            ),
+            mock.patch(
+                _CLIENT_PATH,
+                new=secretmanager_client,
+            ),
+        ):
+            from prowler.providers.gcp.services.secretmanager.secretmanager_secret_not_publicly_accessible.secretmanager_secret_not_publicly_accessible import (
+                secretmanager_secret_not_publicly_accessible,
+            )
+
+            secretmanager_client.secrets = []
+
+            check = secretmanager_secret_not_publicly_accessible()
+            result = check.execute()
+            assert len(result) == 0
+
+    def test_secret_private(self):
+        secretmanager_client = mock.MagicMock()
+
+        with (
+            mock.patch(
+                "prowler.providers.common.provider.Provider.get_global_provider",
+                return_value=set_mocked_gcp_provider(),
+            ),
+            mock.patch(
+                _CLIENT_PATH,
+                new=secretmanager_client,
+            ),
+        ):
+            from prowler.providers.gcp.services.secretmanager.secretmanager_secret_not_publicly_accessible.secretmanager_secret_not_publicly_accessible import (
+                secretmanager_secret_not_publicly_accessible,
+            )
+            from prowler.providers.gcp.services.secretmanager.secretmanager_service import (
+                Secret,
+            )
+
+            secretmanager_client.secrets = [
+                Secret(
+                    id=_secret_id("secret-private"),
+                    name="secret-private",
+                    project_id=GCP_PROJECT_ID,
+                    publicly_accessible=False,
+                )
+            ]
+
+            check = secretmanager_secret_not_publicly_accessible()
+            result = check.execute()
+            assert len(result) == 1
+            assert result[0].status == "PASS"
+            assert (
+                result[0].status_extended
+                == "Secret secret-private is not publicly accessible."
+            )
+            assert result[0].resource_id == "secret-private"
+            assert result[0].resource_name == "secret-private"
+            assert result[0].location == "global"
+            assert result[0].project_id == GCP_PROJECT_ID
+
+    def test_secret_publicly_accessible(self):
+        secretmanager_client = mock.MagicMock()
+
+        with (
+            mock.patch(
+                "prowler.providers.common.provider.Provider.get_global_provider",
+                return_value=set_mocked_gcp_provider(),
+            ),
+            mock.patch(
+                _CLIENT_PATH,
+                new=secretmanager_client,
+            ),
+        ):
+            from prowler.providers.gcp.services.secretmanager.secretmanager_secret_not_publicly_accessible.secretmanager_secret_not_publicly_accessible import (
+                secretmanager_secret_not_publicly_accessible,
+            )
+            from prowler.providers.gcp.services.secretmanager.secretmanager_service import (
+                Secret,
+            )
+
+            secretmanager_client.secrets = [
+                Secret(
+                    id=_secret_id("secret-public"),
+                    name="secret-public",
+                    project_id=GCP_PROJECT_ID,
+                    publicly_accessible=True,
+                )
+            ]
+
+            check = secretmanager_secret_not_publicly_accessible()
+            result = check.execute()
+            assert len(result) == 1
+            assert result[0].status == "FAIL"
+            assert result[0].status_extended == (
+                "Secret secret-public is publicly accessible "
+                "(allUsers or allAuthenticatedUsers IAM binding detected)."
+            )
+            assert result[0].resource_id == "secret-public"
+            assert result[0].resource_name == "secret-public"
+            assert result[0].location == "global"
+            assert result[0].project_id == GCP_PROJECT_ID
+
+    def test_multiple_secrets_mixed(self):
+        secretmanager_client = mock.MagicMock()
+
+        with (
+            mock.patch(
+                "prowler.providers.common.provider.Provider.get_global_provider",
+                return_value=set_mocked_gcp_provider(),
+            ),
+            mock.patch(
+                _CLIENT_PATH,
+                new=secretmanager_client,
+            ),
+        ):
+            from prowler.providers.gcp.services.secretmanager.secretmanager_secret_not_publicly_accessible.secretmanager_secret_not_publicly_accessible import (
+                secretmanager_secret_not_publicly_accessible,
+            )
+            from prowler.providers.gcp.services.secretmanager.secretmanager_service import (
+                Secret,
+            )
+
+            secretmanager_client.secrets = [
+                Secret(
+                    id=_secret_id("secret-private"),
+                    name="secret-private",
+                    project_id=GCP_PROJECT_ID,
+                    publicly_accessible=False,
+                ),
+                Secret(
+                    id=_secret_id("secret-public"),
+                    name="secret-public",
+                    project_id=GCP_PROJECT_ID,
+                    publicly_accessible=True,
+                ),
+            ]
+
+            check = secretmanager_secret_not_publicly_accessible()
+            result = check.execute()
+            assert len(result) == 2
+
+            by_id = {r.resource_id: r for r in result}
+            assert by_id["secret-private"].status == "PASS"
+            assert by_id["secret-public"].status == "FAIL"
diff --git a/tests/providers/gcp/services/secretmanager/secretmanager_service_test.py b/tests/providers/gcp/services/secretmanager/secretmanager_service_test.py
new file mode 100644
index 0000000000..213134c245
--- /dev/null
+++ b/tests/providers/gcp/services/secretmanager/secretmanager_service_test.py
@@ -0,0 +1,162 @@
+from unittest.mock import MagicMock, patch
+
+from prowler.providers.gcp.services.secretmanager.secretmanager_service import (
+    SecretManager,
+)
+from tests.providers.gcp.gcp_fixtures import (
+    GCP_PROJECT_ID,
+    mock_is_api_active,
+    set_mocked_gcp_provider,
+)
+
+
+def _make_secretmanager_client(secrets_list, iam_bindings=None):
+    """Return a mock GCP API client for the Secret Manager service."""
+    client = MagicMock()
+
+    client.projects().secrets().list().execute.return_value = {"secrets": secrets_list}
+    client.projects().secrets().list_next.return_value = None
+
+    iam_response = {"bindings": iam_bindings or []}
+
+    def mock_get_iam_policy(resource):
+        rv = MagicMock()
+        rv.execute.return_value = iam_response
+        return rv
+
+    client.projects().secrets().getIamPolicy = mock_get_iam_policy
+
+    return client
+
+
+class TestSecretManagerService:
+    def test_get_secrets(self):
+        def mock_api_client(*args, **kwargs):
+            return _make_secretmanager_client(
+                secrets_list=[
+                    {
+                        "name": f"projects/{GCP_PROJECT_ID}/secrets/my-secret",
+                    }
+                ]
+            )
+
+        with (
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__is_api_active__",
+                new=mock_is_api_active,
+            ),
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__generate_client__",
+                new=mock_api_client,
+            ),
+        ):
+            sm_client = SecretManager(
+                set_mocked_gcp_provider(project_ids=[GCP_PROJECT_ID])
+            )
+
+            assert len(sm_client.secrets) == 1
+            secret = sm_client.secrets[0]
+            assert secret.name == "my-secret"
+            assert secret.id == f"projects/{GCP_PROJECT_ID}/secrets/my-secret"
+            assert secret.project_id == GCP_PROJECT_ID
+            assert secret.location == "global"
+            assert secret.publicly_accessible is False
+
+    def test_get_secrets_iam_policy_all_users(self):
+        def mock_api_client(*args, **kwargs):
+            return _make_secretmanager_client(
+                secrets_list=[
+                    {
+                        "name": f"projects/{GCP_PROJECT_ID}/secrets/public-secret",
+                    }
+                ],
+                iam_bindings=[
+                    {
+                        "role": "roles/secretmanager.secretAccessor",
+                        "members": ["allUsers"],
+                    }
+                ],
+            )
+
+        with (
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__is_api_active__",
+                new=mock_is_api_active,
+            ),
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__generate_client__",
+                new=mock_api_client,
+            ),
+        ):
+            sm_client = SecretManager(
+                set_mocked_gcp_provider(project_ids=[GCP_PROJECT_ID])
+            )
+
+            assert len(sm_client.secrets) == 1
+            assert sm_client.secrets[0].publicly_accessible is True
+
+    def test_get_secrets_iam_policy_all_authenticated_users(self):
+        def mock_api_client(*args, **kwargs):
+            return _make_secretmanager_client(
+                secrets_list=[
+                    {
+                        "name": f"projects/{GCP_PROJECT_ID}/secrets/auth-users-secret",
+                    }
+                ],
+                iam_bindings=[
+                    {
+                        "role": "roles/secretmanager.secretAccessor",
+                        "members": ["allAuthenticatedUsers"],
+                    }
+                ],
+            )
+
+        with (
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__is_api_active__",
+                new=mock_is_api_active,
+            ),
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__generate_client__",
+                new=mock_api_client,
+            ),
+        ):
+            sm_client = SecretManager(
+                set_mocked_gcp_provider(project_ids=[GCP_PROJECT_ID])
+            )
+
+            assert len(sm_client.secrets) == 1
+            assert sm_client.secrets[0].publicly_accessible is True
+
+    def test_get_secrets_iam_policy_not_public(self):
+        def mock_api_client(*args, **kwargs):
+            return _make_secretmanager_client(
+                secrets_list=[
+                    {
+                        "name": f"projects/{GCP_PROJECT_ID}/secrets/private-secret",
+                    }
+                ],
+                iam_bindings=[
+                    {
+                        "role": "roles/secretmanager.secretAccessor",
+                        "members": ["user:alice@example.com"],
+                    }
+                ],
+            )
+
+        with (
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__is_api_active__",
+                new=mock_is_api_active,
+            ),
+            patch(
+                "prowler.providers.gcp.lib.service.service.GCPService.__generate_client__",
+                new=mock_api_client,
+            ),
+        ):
+            sm_client = SecretManager(
+                set_mocked_gcp_provider(project_ids=[GCP_PROJECT_ID])
+            )
+
+            assert len(sm_client.secrets) == 1
+            assert sm_client.secrets[0].publicly_accessible is False