diff --git a/xrspatial/geotiff/tests/test_golden_corpus_dask_numpy_1930.py b/xrspatial/geotiff/tests/test_golden_corpus_dask_numpy_1930.py
new file mode 100644
index 000000000..ed3e7e27e
--- /dev/null
+++ b/xrspatial/geotiff/tests/test_golden_corpus_dask_numpy_1930.py
@@ -0,0 +1,205 @@
+"""Dask+numpy backend cells against the golden-corpus oracle (issue #1930).
+
+Phase 3 PR 2 of the corpus plan. Mirrors the eager numpy parity layer
+(``test_golden_corpus_eager_numpy_1930.py``) but reads each fixture
+through the dask path: ``open_geotiff(str(path), chunks=32)``. The
+oracle pulls the candidate's pixels via ``.compute()`` under the hood
+(``_candidate_pixels`` is dask-aware), so the comparison machinery is
+the same. What this PR exercises is the windowed-decode plumbing inside
+``read_geotiff_dask``: any divergence between the eager and dask reads
+shows up here.
+
+The skip / xfail taxonomy is intentionally identical to the eager
+module's. The parity gaps that motivated them (integer-nodata masking,
+citation CRS encoding, RGB band axis order, MinIsWhite inversion) live
+in the codec / attrs layer, which both backends share. If a future
+parity gap turns out to be dask-specific, add it to ``_DASK_SKIPS``
+rather than ``_PARITY_GAPS`` so the difference between "shared
+codec/attrs gap" and "dask plumbing gap" stays legible.
+
+The chunk size is fixed at 32. Most corpus fixtures are 64x64 or
+smaller, so 32 produces either a 2x2 chunk grid or a single chunk;
+either way the dask path is exercised. A future PR can parametrise
+over chunk sizes if a fixture surfaces a chunk-edge bug.
+"""
+from __future__ import annotations
+
+import pathlib
+
+import pytest
+
+pytest.importorskip("yaml")
+pytest.importorskip("rasterio")
+pytest.importorskip("dask")
+
+from xrspatial.geotiff import open_geotiff  # noqa: E402
+from xrspatial.geotiff.tests.golden_corpus import generate  # noqa: E402
+from xrspatial.geotiff.tests.golden_corpus._oracle import (  # noqa: E402
+    compare_to_oracle,
+)
+
+
+FIXTURES_DIR = (
+    pathlib.Path(generate.__file__).resolve().parent / "fixtures"
+)
+
+CHUNK_SIZE = 32
+
+
+_NODATA_MASKING_REASON = (
+    "integer nodata masking: xrspatial masks sentinel pixels to NaN and "
+    "upcasts to float64 per #1988 (attrs['masked_nodata']=True). The oracle "
+    "compares raw integer pixels; needs an oracle extension that consults "
+    "attrs['masked_nodata']."
+)
+
+# Shared parity gaps. These live in the codec / attrs layer, not in the
+# dask plumbing, so the dask backend inherits them verbatim from the
+# eager backend.
+_PARITY_GAPS: dict[str, str] = {
+    "compression_jpeg_uint8_ycbcr": (
+        "RGB band axis order divergence: rasterio reads (bands, y, x) while "
+        "xrspatial reads (y, x, band). The oracle does not yet normalise "
+        "multi-band axis order."
+    ),
+    "crs_citation_only": (
+        "citation-only CRS: xrspatial decodes the citation into deprecated "
+        "attrs['geog_citation'] but does not emit a canonical attrs['crs'] "
+        "or attrs['crs_wkt']. Real parity gap; needs a fix in _crs.py."
+    ),
+    "nodata_int_sentinel_uint16": _NODATA_MASKING_REASON,
+    "stripped_le_uint16": _NODATA_MASKING_REASON,
+    "stripped_be_uint16": _NODATA_MASKING_REASON,
+    "tiled_le_uint16": _NODATA_MASKING_REASON,
+    "tiled_be_uint16": _NODATA_MASKING_REASON,
+}
+
+# Dask-only gaps go here. Empty in the first pass; add an entry only when
+# a fixture is dask-specific (i.e. eager passes, dask does not).
+_DASK_SKIPS: dict[str, str] = {}
+
+_INTENTIONAL_SKIPS: dict[str, str] = {
+    "nodata_miniswhite_uint8": (
+        "MinIsWhite photometric inversion: xrspatial inverts pixels per "
+        "#1797; rasterio leaves them raw. Covered by "
+        "test_miniswhite_backend_parity_1797.py."
+    ),
+}
+
+
+def _resolved_fixtures() -> list[dict]:
+    """Return manifest entries with defaults merged, sorted by id for stability."""
+    manifest = generate.load_manifest()
+    entries = generate.validate(manifest)
+    entries.sort(key=lambda e: e["id"])
+    return entries
+
+
+def _fixture_path(entry: dict) -> pathlib.Path:
+    return FIXTURES_DIR / f"{entry['id']}.tif"
+
+
+def _is_lossy(entry: dict) -> bool:
+    tol = entry.get("tolerance") or {}
+    return bool(tol.get("lossy", False))
+
+
+def _build_param(entry: dict) -> pytest.param:
+    """Wrap a fixture entry in a ``pytest.param`` with the right mark."""
+    fid = entry["id"]
+    if fid in _PARITY_GAPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.xfail(reason=_PARITY_GAPS[fid], strict=True),
+        )
+    if fid in _DASK_SKIPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.xfail(reason=_DASK_SKIPS[fid], strict=True),
+        )
+    if fid in _INTENTIONAL_SKIPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.skip(reason=_INTENTIONAL_SKIPS[fid]),
+        )
+    return pytest.param(entry, id=fid)
+
+
+_FIXTURES = _resolved_fixtures()
+_PARAMS = [_build_param(e) for e in _FIXTURES]
+
+
+@pytest.mark.parametrize("manifest_entry", _PARAMS)
+def test_dask_numpy_parity(manifest_entry: dict) -> None:
+    """``open_geotiff(path, chunks=32)`` agrees with the rasterio oracle.
+
+    The dask path windows over the same decode primitives the eager path
+    uses, so parity should be tight. Any divergence indicates a bug in
+    the dask plumbing (window stitching, chunk-edge handling, attrs
+    propagation) and warrants a real fix rather than a new skip.
+    """
+    fixture_id = manifest_entry["id"]
+    path = _fixture_path(manifest_entry)
+    if not path.exists():
+        pytest.skip(
+            f"fixture {fixture_id!r} has no .tif on disk; run "
+            f"`python -m xrspatial.geotiff.tests.golden_corpus.generate` "
+            f"to materialise the full corpus"
+        )
+    candidate = open_geotiff(str(path), chunks=CHUNK_SIZE)
+    compare_to_oracle(path, candidate, lossy=_is_lossy(manifest_entry))
+
+
+def test_taxonomy_ids_are_in_manifest() -> None:
+    """Every id in the parity-gap, dask-skip, or intentional-skip tables
+    must exist in the manifest.
+    """
+    manifest_ids = {e["id"] for e in _FIXTURES}
+    tagged = set(_PARITY_GAPS) | set(_DASK_SKIPS) | set(_INTENTIONAL_SKIPS)
+    stale = tagged - manifest_ids
+    assert not stale, (
+        f"taxonomy references unknown fixture ids: {sorted(stale)}"
+    )
+
+
+def test_dask_candidate_is_actually_chunked() -> None:
+    """Sanity check: the dask backend returns a chunked array with a
+    real (>1) chunk count along each axis.
+
+    Catches two failure modes at once: ``chunks=`` silently dropped (the
+    eager path would return a numpy array, not dask) and ``chunks=``
+    accepted but stitched into a single chunk that covers the whole
+    file (the windowing logic would never run). Picks the first fixture
+    in sorted order whose pixel extent is at least ``2 * CHUNK_SIZE``
+    along both axes, so a clean 2x2 (or larger) chunk grid is expected.
+    """
+    eligible = [
+        e for e in _FIXTURES
+        if e["id"] not in _PARITY_GAPS
+        and e["id"] not in _DASK_SKIPS
+        and e["id"] not in _INTENTIONAL_SKIPS
+        and _fixture_path(e).exists()
+        and e["width"] >= 2 * CHUNK_SIZE
+        and e["height"] >= 2 * CHUNK_SIZE
+    ]
+    if not eligible:
+        pytest.skip(
+            f"no eligible fixture is at least {2 * CHUNK_SIZE}x{2 * CHUNK_SIZE}"
+        )
+    entry = eligible[0]
+    da = open_geotiff(str(_fixture_path(entry)), chunks=CHUNK_SIZE)
+    assert hasattr(da.data, "dask"), (
+        f"expected a dask-backed DataArray for {entry['id']!r}, "
+        f"got data of type {type(da.data).__name__}"
+    )
+    # ``numblocks`` is a tuple of int per axis. Both spatial axes must
+    # have at least two blocks; the windowing logic only fires when the
+    # array is actually split.
+    nb = da.data.numblocks
+    assert len(nb) >= 2 and all(b >= 2 for b in nb[-2:]), (
+        f"expected a chunk grid >= 2x2 along the spatial axes for "
+        f"{entry['id']!r}, got numblocks={nb}"
+    )