diff --git a/Makefile b/Makefile
index 011e3de..8a335c3 100644
--- a/Makefile
+++ b/Makefile
@@ -1,4 +1,4 @@
-.PHONY: code_gen format go_lint go_lint_fix go_mod_tidy lint sqlc sql_lint sql_lint_fix vendor
+.PHONY: code_gen format go_lint go_lint_fix go_mod_tidy lint sqlc sql_lint sql_lint_fix vendor sql_whitespace_dry_run sql_whitespace_fix
 
 code_gen: go_mod_tidy sqlc
 
@@ -27,3 +27,9 @@ sql_lint_fix:
 vendor:
 	go mod vendor
 
+sql_whitespace_dry_run:
+	go run ./scripts/acceptance_test_sql_linter/main.go
+
+sql_whitespace_fix:
+	go run ./scripts/acceptance_test_sql_linter/main.go --fix
+
diff --git a/scripts/acceptance_test_sql_linter/main.go b/scripts/acceptance_test_sql_linter/main.go
new file mode 100644
index 0000000..bd1e8b7
--- /dev/null
+++ b/scripts/acceptance_test_sql_linter/main.go
@@ -0,0 +1,167 @@
+package main
+
+import (
+	"bufio"
+	"fmt"
+	"os"
+	"path/filepath"
+	"strings"
+
+	"github.com/spf13/cobra"
+)
+
+var (
+	dirPath string
+	fixMode bool
+)
+
+func main() {
+	var rootCmd = &cobra.Command{
+		Use:   "replace-spaces",
+		Short: "Replace tabs with spaces in SQL strings within files",
+		Long:  `This tool replaces tab characters with four spaces in SQL strings across files in a specified directory.`,
+		Run: func(cmd *cobra.Command, args []string) {
+			replaceSpaces()
+		},
+	}
+
+	rootCmd.Flags().StringVarP(&dirPath, "dir", "d", "./internal/migration_acceptance_tests", "Directory path containing files to process")
+	rootCmd.Flags().BoolVar(&fixMode, "fix", false, "Apply changes (without this flag, only shows what would change)")
+
+	if err := rootCmd.Execute(); err != nil {
+		fmt.Println(err)
+		os.Exit(1)
+	}
+}
+
+func replaceSpaces() {
+	files, err := os.ReadDir(dirPath)
+	if err != nil {
+		fmt.Printf("Error reading directory: %v\n", err)
+		return
+	}
+
+	if !fixMode {
+		fmt.Println("Running in dry-run mode. Use --fix to apply changes.")
+	}
+
+	for _, file := range files {
+		if file.IsDir() {
+			continue
+		}
+
+		filePath := filepath.Join(dirPath, file.Name())
+		needsChanges, err := checkFileNeedsChanges(filePath)
+
+		if err != nil {
+			fmt.Printf("Error checking file %s: %v\n", filePath, err)
+			continue
+		}
+
+		if needsChanges {
+			if fixMode {
+				if err := processFile(filePath); err != nil {
+					fmt.Printf("Error processing file %s: %v\n", filePath, err)
+				} else {
+					fmt.Printf("Updated file: %s\n", filePath)
+				}
+			} else {
+				fmt.Printf("Would update file: %s\n", filePath)
+			}
+		}
+	}
+}
+
+// Check if the file would need changes without modifying it
+func checkFileNeedsChanges(filePath string) (bool, error) {
+	srcFile, err := os.Open(filePath)
+	if err != nil {
+		return false, fmt.Errorf("failed to open source file: %w", err)
+	}
+	defer srcFile.Close()
+
+	scanner := bufio.NewScanner(srcFile)
+	inSQLString := false
+	needsChanges := false
+
+	for scanner.Scan() {
+		line := scanner.Text()
+
+		if inSQLString && !strings.Contains(line, "`") && strings.Contains(line, "\t") {
+			// Found a line that needs changes
+			needsChanges = true
+			break
+		}
+
+		// Toggle SQL string flag if line contains backtick
+		if strings.Contains(line, "`") {
+			inSQLString = !inSQLString
+		}
+	}
+
+	if err := scanner.Err(); err != nil {
+		return false, fmt.Errorf("error reading source file: %w", err)
+	}
+
+	return needsChanges, nil
+}
+
+func processFile(filePath string) error {
+	// Create a temporary file
+	tempFile, err := os.CreateTemp(filepath.Dir(filePath), "temp_*")
+	if err != nil {
+		return fmt.Errorf("failed to create temp file: %w", err)
+	}
+	tempFilePath := tempFile.Name()
+	defer os.Remove(tempFilePath) // Clean up in case of failure
+
+	// Open source file for reading
+	srcFile, err := os.Open(filePath)
+	if err != nil {
+		tempFile.Close()
+		return fmt.Errorf("failed to open source file: %w", err)
+	}
+	defer srcFile.Close()
+
+	// Process the file
+	inSQLString := false
+	scanner := bufio.NewScanner(srcFile)
+	writer := bufio.NewWriter(tempFile)
+
+	for scanner.Scan() {
+		line := scanner.Text()
+
+		if inSQLString && !strings.Contains(line, "`") {
+			// Replace tabs with spaces in SQL strings
+			newLine := strings.ReplaceAll(line, "\t", "    ")
+			_, err = writer.WriteString(newLine + "\n")
+		} else {
+			_, err = writer.WriteString(line + "\n")
+		}
+
+		if err != nil {
+			tempFile.Close()
+			return fmt.Errorf("failed to write to temp file: %w", err)
+		}
+
+		// Toggle SQL string flag if line contains backtick
+		if strings.Contains(line, "`") {
+			inSQLString = !inSQLString
+		}
+	}
+
+	if err := scanner.Err(); err != nil {
+		tempFile.Close()
+		return fmt.Errorf("error reading source file: %w", err)
+	}
+
+	// Ensure all buffered data is written
+	if err := writer.Flush(); err != nil {
+		tempFile.Close()
+		return fmt.Errorf("failed to flush buffer: %w", err)
+	}
+	tempFile.Close()
+
+	// Replace the original file with the temporary file
+	return os.Rename(tempFilePath, filePath)
+}