diff --git a/desafio-10/MatMercer/go/.valid b/desafio-10/MatMercer/go/.valid
new file mode 100644
index 000000000..f793228b1
--- /dev/null
+++ b/desafio-10/MatMercer/go/.valid
@@ -0,0 +1 @@
+138578983d1615ac9c4cb284f379847fe
diff --git a/desafio-10/MatMercer/go/Makefile b/desafio-10/MatMercer/go/Makefile
new file mode 100644
index 000000000..ea587b38e
--- /dev/null
+++ b/desafio-10/MatMercer/go/Makefile
@@ -0,0 +1,26 @@
+.DEFAULT_GOAL := run
+
+turing.tar.gz:
+	@echo downloading turing programs...
+	wget https://osprogramadores.com/files/d10/turing.tar.gz 2> /dev/null
+	tar zxvf turing.tar.gz
+
+turing: turing.tar.gz main.go machine/machine.go go.mod
+	go build -o turing
+
+.PHONY: run
+run: turing
+	@echo turing output:
+	@echo
+	@./turing datafile
+
+.PHONY: run-debug
+run-debug: export DEBUG = true
+run-debug: turing
+	@./turing datafile
+
+clean:
+	@echo "cleaning files"
+	rm -f *.tur *.gz *.gz.* turing datafile
+
+
diff --git a/desafio-10/MatMercer/go/README.MD b/desafio-10/MatMercer/go/README.MD
new file mode 100644
index 000000000..54e9d2e8c
--- /dev/null
+++ b/desafio-10/MatMercer/go/README.MD
@@ -0,0 +1,16 @@
+# Solução desafio 10
+
+Para rodar, é necessário ter os seguintes programas:
+
+* go
+* wget
+* make
+
+Basta rodar esse comando para executar o programa:
+
+```bash
+# modo normal
+make run
+# modo debug
+make run-debug
+```
diff --git a/desafio-10/MatMercer/go/go.mod b/desafio-10/MatMercer/go/go.mod
new file mode 100644
index 000000000..873b54f02
--- /dev/null
+++ b/desafio-10/MatMercer/go/go.mod
@@ -0,0 +1,3 @@
+module matbm.net/turing-machine
+
+go 1.20
diff --git a/desafio-10/MatMercer/go/machine/machine.go b/desafio-10/MatMercer/go/machine/machine.go
new file mode 100644
index 000000000..cb8c025cb
--- /dev/null
+++ b/desafio-10/MatMercer/go/machine/machine.go
@@ -0,0 +1,275 @@
+package machine
+
+import (
+	"bufio"
+	"fmt"
+	"io"
+	"log"
+	"strings"
+)
+
+type state string
+
+type symbol byte
+type memory []symbol
+
+type direction byte
+
+type programEntry struct {
+	newSym   symbol    // new symbol
+	dir      direction // direction
+	newState state     // newState new state to set
+}
+type program map[state]map[symbol]programEntry
+
+type TuringMachine struct {
+	pos   int         // the position of the current machine
+	prog  program     // the machine program
+	state state       // current state
+	mem   memory      // memory
+	nMem  memory      // negative memory for negative indexes
+	debug *log.Logger // logger for debug
+}
+
+func (m *TuringMachine) Run() {
+	_, hasGlobalState := m.prog["*"]
+
+	for {
+		// found program entry
+		var e programEntry
+
+		currentSymbol := m.cur()
+		// spaces must be lookup as '_' in the entry tree
+		if currentSymbol == ' ' {
+			currentSymbol = '_'
+		}
+		m.debug.Printf("cur: %c:%d\n", currentSymbol, currentSymbol)
+
+		// check for exact entries in global state, since precedence
+		var matchGlobalEntry bool
+		if hasGlobalState {
+			ge, ok := m.prog["*"][currentSymbol]
+			if ok {
+				matchGlobalEntry = true
+				e = ge
+			}
+		}
+
+		// no global entry found do normal entry logic
+		if !matchGlobalEntry {
+			// get current entry tree
+			et, ok := m.prog[m.state]
+			if !ok {
+				// halt, no way to continue
+				if !hasGlobalState {
+					m.debug.Println("halt at no state found")
+					m.error()
+					return
+				}
+				et = m.prog["*"]
+			}
+
+			// try to find a matching entry by symbol
+			e, ok = et[currentSymbol]
+			if !ok {
+				// try to find a generic entry symbol
+				g, ok := et['*']
+				// halt, no way to continue
+				if !ok {
+					m.debug.Println("halt at no symbol found")
+					m.error()
+					return
+				}
+				e = g
+			}
+			m.debug.Printf("entry: %+v\n", e)
+		}
+
+		// swap to new symbol
+		newSymbol := e.newSym
+		// check if new symbol must be a space
+		if newSymbol == '_' {
+			newSymbol = ' '
+		}
+		// no operation
+		if newSymbol == '*' {
+			newSymbol = currentSymbol
+		}
+		m.debug.Printf("changed %q to %q at %d: %q\n", currentSymbol, newSymbol, m.pos, m.GetMemory())
+		m.updateSymbol(newSymbol)
+
+		// set new state
+		newState := e.newState
+		// halt state detection
+		if strings.HasPrefix(string(newState), string(halt)) {
+			m.debug.Printf("halt at %q state\n", newState)
+			return
+		}
+		// error state detection
+		if strings.HasPrefix(string(newState), string(errState)) {
+			m.debug.Printf("halt at %q state\n", newState)
+			m.error()
+			return
+		}
+		m.debug.Printf("state change %q -> %q", m.state, newState)
+		m.state = newState
+
+		// walk the needle
+		if e.dir == left {
+			m.debug.Println("left")
+			m.pos -= 1
+		} else if e.dir == right {
+			m.debug.Println("right")
+			m.pos += 1
+		}
+	}
+}
+
+// Reverse reverses a string
+func Reverse(s string) string {
+	runes := []rune(s)
+	for i, j := 0, len(runes)-1; i < j; i, j = i+1, j-1 {
+		runes[i], runes[j] = runes[j], runes[i]
+	}
+	return string(runes)
+}
+
+// cur returns current symbol, negative indexes are supported
+func (m *TuringMachine) cur() symbol {
+	// deal with negative memory
+	if m.pos < 0 {
+		// real index of negative memory is
+		// -1 = 0
+		// -2 = 1
+		return m.currentSymbol(&m.nMem, (m.pos*-1)-1)
+	}
+	return m.currentSymbol(&m.mem, m.pos)
+}
+
+// currentSymbol returns current symbol, growing mem accordingly
+func (m *TuringMachine) currentSymbol(mem *memory, i int) symbol {
+	if len(*mem)-1 < i {
+		*mem = append(*mem, ' ')
+		return ' '
+	}
+	return (*mem)[i]
+}
+
+// updateSymbol updates a symbol with negative index support using nMem
+func (m *TuringMachine) updateSymbol(newSymbol symbol) {
+	if m.pos < 0 {
+		m.nMem[(m.pos*-1)-1] = newSymbol
+	} else {
+		m.mem[m.pos] = newSymbol
+	}
+
+}
+
+// error sets the machine into error, output is ERR and negative memory is empty
+func (m *TuringMachine) error() {
+	m.nMem = nil
+	m.mem = memory("ERR")
+}
+
+func (m *TuringMachine) GetMemory() string {
+	return strings.TrimSpace(Reverse(string(m.nMem)) + string(m.mem))
+}
+
+const (
+	left = direction(iota)
+	right
+	noDir
+	invalid
+)
+
+const initialState = "0"
+
+const halt = state("halt")
+
+const errState = state("error")
+
+// New creates a new turing machine.
+func New(progSource io.Reader, input string, debug *log.Logger) (*TuringMachine, error) {
+	fileScanner := bufio.NewScanner(progSource)
+	fileScanner.Split(bufio.ScanLines)
+
+	line := 0
+
+	prog := program{}
+	for fileScanner.Scan() {
+		line++
+		text := strings.TrimSpace(fileScanner.Text())
+		// ignore empty lines
+		if len(text) == 0 {
+			continue
+		}
+
+		// ignore comments
+		if text[0] == ';' {
+			continue
+		}
+
+		// sanitize comments like that
+		// a b state d e     ; a comment
+		text = strings.TrimSpace(strings.Split(text, ";")[0])
+
+		// scan program line and validate it
+		tokens := strings.Split(text, " ")
+		if len(tokens) != 5 {
+			return nil, fmt.Errorf("invalid syntax at line %d, expected 5 tokens, got %d: %q", line, len(tokens), text)
+		}
+		// extract program line as bytes
+		d := tokens[3]
+
+		// everything ok, create the entry
+		targetState := state(tokens[0])
+		targetSymbol := symbol(toSingleByte(tokens[1]))
+		if prog[targetState] == nil {
+			prog[targetState] = map[symbol]programEntry{}
+		}
+
+		// validate direction
+		dir := parseDirection(d)
+		if dir == invalid {
+			return nil, fmt.Errorf("invalid direction at line %d: %q -> must be one of l,r,*", line, d)
+		}
+		prog[targetState][targetSymbol] = programEntry{
+			newSym:   symbol(toSingleByte(tokens[2])),
+			dir:      dir,
+			newState: state(tokens[4]),
+		}
+	}
+
+	debug.Printf("created program: %+v\n", prog)
+
+	return &TuringMachine{
+		pos:   0,
+		prog:  prog,
+		state: initialState,
+		mem:   []symbol(input),
+		nMem:  memory{},
+		debug: debug,
+	}, nil
+}
+
+// toSingleByte return strings like "a", "v" as their byte values
+func toSingleByte(s string) byte {
+	if len(s) == 0 {
+		return 0
+	}
+
+	return []byte(s)[0]
+}
+
+func parseDirection(d string) direction {
+	switch d {
+	case "*":
+		return noDir
+	case "l":
+		return left
+	case "r":
+		return right
+	}
+
+	return invalid
+}
diff --git a/desafio-10/MatMercer/go/main.go b/desafio-10/MatMercer/go/main.go
new file mode 100644
index 000000000..e61e2489b
--- /dev/null
+++ b/desafio-10/MatMercer/go/main.go
@@ -0,0 +1,73 @@
+package main
+
+import (
+	"bufio"
+	"fmt"
+	"io"
+	"log"
+	"matbm.net/turing-machine/machine"
+	"os"
+	"strings"
+)
+
+var debug *log.Logger
+var stderr *log.Logger
+
+func runPrograms(fileName string) error {
+	f, err := os.Open(fileName)
+	if err != nil {
+		return err
+	}
+	fileScanner := bufio.NewScanner(f)
+	fileScanner.Split(bufio.ScanLines)
+
+	line := 0
+	for fileScanner.Scan() {
+		line++
+		// expect line: prog.tur,input
+		text := strings.TrimSpace(fileScanner.Text())
+		if len(text) == 0 {
+			continue
+		}
+
+		progAndInput := strings.Split(text, ",")
+		if len(progAndInput) != 2 {
+			return fmt.Errorf("%s: invalid format at line %d: '%s' -> expected prog.tur,input", fileName, line, text)
+		}
+
+		progFileName, input := progAndInput[0], progAndInput[1]
+		progFile, err := os.Open(progFileName)
+		if err != nil {
+			return fmt.Errorf("failed to open %q program file: %s", progFileName, err)
+		}
+		turMachine, err := machine.New(progFile, input, debug)
+		if err != nil {
+			return fmt.Errorf("failed to create %q program with %q input: %s", progFileName, input, err)
+		}
+		_ = progFile.Close()
+		turMachine.Run()
+
+		// output the turMachine processing
+		fmt.Printf("%s,%s,%s\n", progFileName, input, turMachine.GetMemory())
+	}
+
+	return nil
+}
+
+func main() {
+	// init stderr log
+	stderr = log.New(os.Stderr, "", 0)
+	if len(os.Args) != 2 {
+		stderr.Fatalf("Programs file required, usage: %s [programs file]", os.Args[0])
+	}
+
+	debug = log.New(io.Discard, "", 0)
+	// init a debug logger if DEBUG env var is set
+	if strings.ToLower(os.Getenv("DEBUG")) == "true" {
+		debug = log.New(os.Stderr, "DEBUG ", log.Ldate|log.Ltime|log.Lmicroseconds)
+	}
+
+	if err := runPrograms(os.Args[1]); err != nil {
+		stderr.Fatalf("Turing machine error: %v", err)
+	}
+}