diff --git a/providers/microsoft/azure/src/airflow/providers/microsoft/azure/transfers/sftp_to_wasb.py b/providers/microsoft/azure/src/airflow/providers/microsoft/azure/transfers/sftp_to_wasb.py
index 9b82e64876ea3..624fb433cdcd4 100644
--- a/providers/microsoft/azure/src/airflow/providers/microsoft/azure/transfers/sftp_to_wasb.py
+++ b/providers/microsoft/azure/src/airflow/providers/microsoft/azure/transfers/sftp_to_wasb.py
@@ -100,7 +100,7 @@ def __init__(
 
     def dry_run(self) -> None:
         if not AIRFLOW_V_3_0_PLUS:
-            raise NotImplementedError("Not implemented for Airflow 3.")
+            raise NotImplementedError("dry_run() is only supported in Airflow 3.0+.")
         super().dry_run()
         sftp_files: list[SftpFile] = self.get_sftp_files_map()
         for file in sftp_files:
diff --git a/providers/microsoft/azure/tests/unit/microsoft/azure/transfers/test_sftp_to_wasb.py b/providers/microsoft/azure/tests/unit/microsoft/azure/transfers/test_sftp_to_wasb.py
index a389abf84673b..cb3d85e3501c6 100644
--- a/providers/microsoft/azure/tests/unit/microsoft/azure/transfers/test_sftp_to_wasb.py
+++ b/providers/microsoft/azure/tests/unit/microsoft/azure/transfers/test_sftp_to_wasb.py
@@ -24,6 +24,8 @@
 from airflow.exceptions import AirflowException
 from airflow.providers.microsoft.azure.transfers.sftp_to_wasb import SftpFile, SFTPToWasbOperator
 
+from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS
+
 TASK_ID = "test-gcs-to-sftp-operator"
 WASB_CONN_ID = "wasb_default"
 SFTP_CONN_ID = "ssh_default"
@@ -56,6 +58,64 @@ def test_init(self):
         assert operator.blob_prefix == BLOB_PREFIX
         assert operator.create_container is False
 
+    @pytest.mark.skipif(not AIRFLOW_V_3_0_PLUS, reason="dry_run only exists in Airflow 3.0+")
+    @pytest.mark.parametrize(
+        "move_object, expect_delete_log",
+        [
+            (True, True),
+            (False, False),
+        ],
+    )
+    def test_dry_run_logs_and_skips_real_action(self, move_object, expect_delete_log):
+        operator = SFTPToWasbOperator(
+            task_id=TASK_ID,
+            sftp_source_path=SOURCE_PATH_NO_WILDCARD,
+            sftp_conn_id=SFTP_CONN_ID,
+            container_name=CONTAINER_NAME,
+            wasb_conn_id=WASB_CONN_ID,
+            blob_prefix="sponge-bob/",
+            move_object=move_object,
+        )
+        with (
+            mock.patch.object(operator.log, "info") as mock_info,
+            mock.patch("airflow.providers.microsoft.azure.transfers.sftp_to_wasb.WasbHook"),
+            mock.patch("airflow.providers.microsoft.azure.transfers.sftp_to_wasb.SFTPHook") as mock_sftp_hook,
+        ):
+            mock_sftp_hook.return_value.get_tree_map.return_value = [
+                ["main_dir/test_object3.json"],
+                [],
+                [],
+            ]
+
+            operator.dry_run()
+
+        logged_messages = [call.args[0] for call in mock_info.call_args_list]
+        assert "Dry run" in logged_messages
+        assert "Process will upload file from (SFTP) %s to wasb://%s as %s" in logged_messages
+
+        delete_log = "Executing delete of %s"
+        if expect_delete_log:
+            assert delete_log in logged_messages
+        else:
+            assert delete_log not in logged_messages
+
+    @mock.patch("airflow.providers.microsoft.azure.transfers.sftp_to_wasb.AIRFLOW_V_3_0_PLUS", False)
+    def test_dry_run_raises_not_implemented(mock_version_tuple):
+        operator = SFTPToWasbOperator(
+            task_id="test-task",
+            sftp_source_path="main_dir/test_*.json",
+            sftp_conn_id="sftp_default",
+            container_name="test-container",
+            wasb_conn_id="wasb_default",
+            blob_prefix="sponge-bob/",
+            move_object=False,
+        )
+
+        with pytest.raises(NotImplementedError) as exc_info:
+            operator.dry_run()
+
+        assert "dry_run() is only supported in Airflow 3.0+." in str(exc_info.value)
+
     @mock.patch("airflow.providers.microsoft.azure.transfers.sftp_to_wasb.WasbHook", autospec=True)
     def test_execute_more_than_one_wildcard_exception(self, mock_hook):
         operator = SFTPToWasbOperator(