diff --git a/accounts/manager_bench_test.go b/accounts/manager_bench_test.go
new file mode 100644
index 0000000000..18eccfc16c
--- /dev/null
+++ b/accounts/manager_bench_test.go
@@ -0,0 +1,86 @@
+package accounts
+
+import (
+	"math/big"
+	"testing"
+
+	"github.com/ethereum/go-ethereum"
+	"github.com/ethereum/go-ethereum/common"
+	"github.com/ethereum/go-ethereum/core/types"
+)
+
+var benchAddresses []common.Address
+
+type fakeWallet struct {
+	accounts []Account
+}
+
+func (w *fakeWallet) URL() URL { return URL{} }
+func (w *fakeWallet) Status() (string, error) { return "", nil }
+func (w *fakeWallet) Open(string) error { return nil }
+func (w *fakeWallet) Close() error { return nil }
+func (w *fakeWallet) Accounts() []Account { return w.accounts }
+func (w *fakeWallet) Contains(a Account) bool {
+	for _, x := range w.accounts {
+		if x.Address == a.Address {
+			return true
+		}
+	}
+	return false
+}
+func (w *fakeWallet) Derive(DerivationPath, bool) (Account, error) { return Account{}, nil }
+func (w *fakeWallet) SelfDerive([]DerivationPath, ethereum.ChainStateReader) {}
+func (w *fakeWallet) SignData(Account, string, []byte) ([]byte, error) { return nil, nil }
+func (w *fakeWallet) SignDataWithPassphrase(Account, string, string, []byte) ([]byte, error) {
+	return nil, nil
+}
+func (w *fakeWallet) SignText(Account, []byte) ([]byte, error) { return nil, nil }
+func (w *fakeWallet) SignTextWithPassphrase(Account, string, []byte) ([]byte, error) { return nil, nil }
+func (w *fakeWallet) SignTx(Account, *types.Transaction, *big.Int) (*types.Transaction, error) {
+	return nil, nil
+}
+func (w *fakeWallet) SignTxWithPassphrase(Account, string, *types.Transaction, *big.Int) (*types.Transaction, error) {
+	return nil, nil
+}
+
+func makeWallets(numWallets, accountsPerWallet int) []Wallet {
+	wallets := make([]Wallet, numWallets)
+
+	var addr common.Address
+	for i := 0; i < numWallets; i++ {
+		accs := make([]Account, accountsPerWallet)
+		for j := 0; j < accountsPerWallet; j++ {
+			addr[19]++
+			accs[j] = Account{Address: addr}
+		}
+		wallets[i] = &fakeWallet{accounts: accs}
+	}
+	return wallets
+}
+
+func BenchmarkManagerAccounts(b *testing.B) {
+	cases := []struct {
+		name            string
+		numWallets      int
+		accountsPerWall int
+	}{
+		{"1x1", 1, 1},
+		{"10x10", 10, 10},
+		{"10x100", 10, 100},
+		{"100x10", 100, 10},
+		{"100x100", 100, 100},
+	}
+
+	for _, tc := range cases {
+		b.Run(tc.name, func(b *testing.B) {
+			am := &Manager{wallets: makeWallets(tc.numWallets, tc.accountsPerWall)}
+
+			b.ReportAllocs()
+			b.ResetTimer()
+
+			for i := 0; i < b.N; i++ {
+				benchAddresses = am.Accounts()
+			}
+		})
+	}
+}