diff --git a/Cargo.toml b/Cargo.toml
index 6dea53b..7ba3597 100644
--- a/Cargo.toml
+++ b/Cargo.toml
@@ -49,7 +49,13 @@ ordered-float = "5.0.0"
 
 [dev-dependencies]
 anyhow = "1.0.95"
+criterion = "0.4"
 env_logger = "0.11.6"
 tempfile = "3.14.0"
 tokio = "1.42.0"
 url = "2.5.4"
+
+[[bench]]
+name = "materialized_views_benchmark"
+harness = false
+path = "benches/materialized_views_benchmark.rs"
diff --git a/benches/materialized_views_benchmark.rs b/benches/materialized_views_benchmark.rs
new file mode 100644
index 0000000..7bc2f52
--- /dev/null
+++ b/benches/materialized_views_benchmark.rs
@@ -0,0 +1,182 @@
+// Licensed to the Apache Software Foundation (ASF) under one
+// or more contributor license agreements.  See the NOTICE file
+// distributed with this work for additional information
+// regarding copyright ownership.  The ASF licenses this file
+// to you under the Apache License, Version 2.0 (the
+// "License"); you may not use this file except in compliance
+// with the License.  You may obtain a copy of the License at
+//
+//   http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing,
+// software distributed under the License is distributed on an
+// "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+// KIND, either express or implied.  See the License for the
+// specific language governing permissions and limitations
+// under the License.
+
+use criterion::{criterion_group, criterion_main, BenchmarkId, Criterion, Throughput};
+use std::sync::Arc;
+use std::time::Duration;
+
+use datafusion::datasource::provider_as_source;
+use datafusion::datasource::TableProvider;
+use datafusion::prelude::SessionContext;
+use datafusion_common::Result as DfResult;
+use datafusion_expr::LogicalPlan;
+use datafusion_materialized_views::rewrite::normal_form::SpjNormalForm;
+use datafusion_sql::TableReference;
+use tokio::runtime::Builder;
+
+// Utility: generate CREATE TABLE SQL with n columns named c0..c{n-1}
+fn make_create_table_sql(table_name: &str, ncols: usize) -> String {
+    let cols = (0..ncols)
+        .map(|i| format!("c{} INT", i))
+        .collect::<Vec<_>>()
+        .join(", ");
+    format!(
+        "CREATE TABLE {table} ({cols})",
+        table = table_name,
+        cols = cols
+    )
+}
+
+// Utility: generate a base SELECT that projects all columns and has a couple filters
+fn make_base_sql(table_name: &str, ncols: usize) -> String {
+    let cols = (0..ncols)
+        .map(|i| format!("c{}", i))
+        .collect::<Vec<_>>()
+        .join(", ");
+    let mut where_clauses = vec![];
+    if ncols > 0 {
+        where_clauses.push("c0 >= 0".to_string());
+    }
+    if ncols > 1 {
+        where_clauses.push("c0 + c1 >= 0".to_string());
+    }
+    let where_part = if where_clauses.is_empty() {
+        "".to_string()
+    } else {
+        format!(" WHERE {}", where_clauses.join(" AND "))
+    };
+    format!("SELECT {cols} FROM {table}{where}", cols = cols, table = table_name, where = where_part)
+}
+
+// Utility: generate a query that is stricter and selects subset (so rewrite_from has a chance)
+fn make_query_sql(table_name: &str, ncols: usize) -> String {
+    let take = std::cmp::max(1, ncols / 2);
+    let cols = (0..take)
+        .map(|i| format!("c{}", i))
+        .collect::<Vec<_>>()
+        .join(", ");
+
+    let mut where_clauses = vec![];
+    if ncols > 0 {
+        where_clauses.push("c0 >= 10".to_string());
+    }
+    if ncols > 1 {
+        where_clauses.push("c0 * c1 > 100".to_string());
+    }
+    if ncols > 10 {
+        where_clauses.push(format!("c{} >= 0", ncols - 1));
+    }
+
+    let where_part = if where_clauses.is_empty() {
+        "".to_string()
+    } else {
+        format!(" WHERE {}", where_clauses.join(" AND "))
+    };
+
+    format!("SELECT {cols} FROM {table}{where}", cols = cols, table = table_name, where = where_part)
+}
+
+// Build fixture: create SessionContext, the table, then return LogicalPlans for base & query and table provider
+fn build_fixture_for_cols(
+    rt: &tokio::runtime::Runtime,
+    ncols: usize,
+) -> DfResult<(LogicalPlan, LogicalPlan, Arc<dyn TableProvider>)> {
+    rt.block_on(async move {
+        let ctx = SessionContext::new();
+
+        // create table
+        let table_name = "t";
+        let create_sql = make_create_table_sql(table_name, ncols);
+        ctx.sql(&create_sql).await?.collect().await?; // create table in catalog
+
+        // base and query plans (optimize to normalize)
+        let base_sql = make_base_sql(table_name, ncols);
+        let query_sql = make_query_sql(table_name, ncols);
+
+        let base_df = ctx.sql(&base_sql).await?;
+        let base_plan = base_df.into_optimized_plan()?;
+
+        let query_df = ctx.sql(&query_sql).await?;
+        let query_plan = query_df.into_optimized_plan()?;
+
+        // get table provider (Arc<dyn TableProvider>)
+        let table_ref = TableReference::bare(table_name);
+        let provider: Arc<dyn TableProvider> = ctx.table_provider(table_ref.clone()).await?;
+
+        Ok((base_plan, query_plan, provider))
+    })
+}
+
+// Criterion benchmark
+fn criterion_benchmark(c: &mut Criterion) {
+    // columns to test
+    let col_cases = vec![1usize, 10, 20, 40, 80, 160, 320];
+
+    // build a tokio runtime that's broadly compatible
+    let rt = Builder::new_current_thread()
+        .enable_all()
+        .build()
+        .expect("tokio runtime");
+
+    let mut group = c.benchmark_group("view_matcher_spj");
+    group.warm_up_time(Duration::from_secs(1));
+    group.measurement_time(Duration::from_secs(5));
+    group.sample_size(30);
+
+    for &ncols in &col_cases {
+        // Build fixture
+        let (base_plan, query_plan, provider) =
+            build_fixture_for_cols(&rt, ncols).expect("fixture");
+
+        // Measure SpjNormalForm::new for base_plan and query_plan separately
+        let id_base = BenchmarkId::new("spj_normal_form_new", format!("cols={}", ncols));
+        group.throughput(Throughput::Elements(1));
+        group.bench_with_input(id_base, &base_plan, |b, plan| {
+            b.iter(|| {
+                let _nf = SpjNormalForm::new(plan).unwrap();
+            });
+        });
+
+        let id_query_nf = BenchmarkId::new("spj_normal_form_new_query", format!("cols={}", ncols));
+        group.bench_with_input(id_query_nf, &query_plan, |b, plan| {
+            b.iter(|| {
+                let _nf = SpjNormalForm::new(plan).unwrap();
+            });
+        });
+
+        // Precompute normal forms once (to measure rewrite_from cost only)
+        let base_nf = SpjNormalForm::new(&base_plan).expect("base_nf");
+        let query_nf = SpjNormalForm::new(&query_plan).expect("query_nf");
+
+        // qualifier for rewrite_from and a source created from the provider
+        let qualifier = TableReference::bare("mv");
+        let source = provider_as_source(Arc::clone(&provider));
+
+        // Benchmark rewrite_from (this is the heavy check)
+        let id_rewrite = BenchmarkId::new("rewrite_from", format!("cols={}", ncols));
+        group.bench_with_input(id_rewrite, &ncols, |b, &_n| {
+            b.iter(|| {
+                let _res = query_nf.rewrite_from(&base_nf, qualifier.clone(), Arc::clone(&source));
+            });
+        });
+    }
+
+    group.finish();
+}
+
+criterion_group!(benches, criterion_benchmark);
+criterion_main!(benches);