diff --git a/etag.go b/etag.go
deleted file mode 100644
index cffb9189..00000000
--- a/etag.go
+++ /dev/null
@@ -1,47 +0,0 @@
-package main
-
-import (
-	"context"
-	"crypto/sha256"
-	"encoding/hex"
-	"encoding/json"
-	"hash"
-	"sync"
-
-	"github.com/imgproxy/imgproxy/v2/imagedata"
-	"github.com/imgproxy/imgproxy/v2/options"
-	"github.com/imgproxy/imgproxy/v2/version"
-)
-
-type eTagCalc struct {
-	hash hash.Hash
-	enc  *json.Encoder
-}
-
-var eTagCalcPool = sync.Pool{
-	New: func() interface{} {
-		h := sha256.New()
-
-		enc := json.NewEncoder(h)
-		enc.SetEscapeHTML(false)
-		enc.SetIndent("", "")
-
-		return &eTagCalc{h, enc}
-	},
-}
-
-func calcETag(ctx context.Context, imgdata *imagedata.ImageData, po *options.ProcessingOptions) string {
-	c := eTagCalcPool.Get().(*eTagCalc)
-	defer eTagCalcPool.Put(c)
-
-	c.hash.Reset()
-	c.hash.Write(imgdata.Data)
-	footprint := c.hash.Sum(nil)
-
-	c.hash.Reset()
-	c.hash.Write(footprint)
-	c.hash.Write([]byte(version.Version()))
-	c.enc.Encode(po)
-
-	return hex.EncodeToString(c.hash.Sum(nil))
-}
diff --git a/etag/etag.go b/etag/etag.go
new file mode 100644
index 00000000..268523d1
--- /dev/null
+++ b/etag/etag.go
@@ -0,0 +1,153 @@
+package etag
+
+import (
+	"crypto/sha256"
+	"encoding/base64"
+	"encoding/json"
+	"fmt"
+	"hash"
+	"net/textproto"
+	"strings"
+	"sync"
+
+	"github.com/imgproxy/imgproxy/v2/imagedata"
+	"github.com/imgproxy/imgproxy/v2/options"
+	"github.com/imgproxy/imgproxy/v2/version"
+)
+
+type eTagCalc struct {
+	hash hash.Hash
+	enc  *json.Encoder
+}
+
+var eTagCalcPool = sync.Pool{
+	New: func() interface{} {
+		h := sha256.New()
+
+		enc := json.NewEncoder(h)
+		enc.SetEscapeHTML(false)
+		enc.SetIndent("", "")
+
+		return &eTagCalc{h, enc}
+	},
+}
+
+type Handler struct {
+	poHashActual, poHashExpected string
+
+	imgEtagActual, imgEtagExpected string
+	imgHashActual, imgHashExpected string
+}
+
+func (h *Handler) ParseExpectedETag(etag string) {
+	// We suuport only a single ETag value
+	if i := strings.IndexByte(etag, ','); i >= 0 {
+		etag = textproto.TrimString(etag[:i])
+	}
+
+	etagLen := len(etag)
+
+	// ETag is empty or invalid
+	if etagLen < 2 {
+		return
+	}
+
+	// We support strong ETags only
+	if etag[0] != '"' || etag[etagLen-1] != '"' {
+		return
+	}
+
+	// Remove quotes
+	etag = etag[1 : etagLen-1]
+
+	i := strings.Index(etag, "/")
+	if i < 0 || i > etagLen-3 {
+		// Doesn't look like imgproxy ETag
+		return
+	}
+
+	poPart, imgPartMark, imgPart := etag[:i], etag[i+1], etag[i+2:]
+
+	switch imgPartMark {
+	case 'R':
+		imgPartDec, err := base64.RawStdEncoding.DecodeString(imgPart)
+		if err == nil {
+			h.imgEtagExpected = string(imgPartDec)
+		}
+	case 'D':
+		h.imgHashExpected = imgPart
+	default:
+		// Unknown image part mark
+		return
+	}
+
+	h.poHashExpected = poPart
+}
+
+func (h *Handler) ProcessingOptionsMatch() bool {
+	return h.poHashActual == h.poHashExpected
+}
+
+func (h *Handler) SetActualProcessingOptions(po *options.ProcessingOptions) bool {
+	c := eTagCalcPool.Get().(*eTagCalc)
+	defer eTagCalcPool.Put(c)
+
+	c.hash.Reset()
+	c.hash.Write([]byte(version.Version()))
+	c.enc.Encode(po)
+
+	h.poHashActual = base64.RawURLEncoding.EncodeToString(c.hash.Sum(nil))
+
+	return h.ProcessingOptionsMatch()
+}
+
+func (h *Handler) ImageEtagExpected() string {
+	return h.imgEtagExpected
+}
+
+func (h *Handler) SetActualImageData(imgdata *imagedata.ImageData) bool {
+	var haveActualImgETag bool
+	h.imgEtagActual, haveActualImgETag = imgdata.Headers["ETag"]
+	haveActualImgETag = haveActualImgETag && len(h.imgEtagActual) > 0
+
+	// Just in case server didn't check ETag properly and returned the same one
+	// as we expected
+	if haveActualImgETag && h.imgEtagExpected == h.imgEtagActual {
+		return true
+	}
+
+	haveExpectedImgHash := len(h.imgHashExpected) != 0
+
+	if !haveActualImgETag || haveExpectedImgHash {
+		c := eTagCalcPool.Get().(*eTagCalc)
+		defer eTagCalcPool.Put(c)
+
+		c.hash.Reset()
+		c.hash.Write(imgdata.Data)
+
+		h.imgHashActual = base64.RawURLEncoding.EncodeToString(c.hash.Sum(nil))
+
+		return haveExpectedImgHash && h.imgHashActual == h.imgHashExpected
+	}
+
+	return false
+}
+
+func (h *Handler) GenerateActualETag() string {
+	return h.generate(h.poHashActual, h.imgEtagActual, h.imgHashActual)
+}
+
+func (h *Handler) GenerateExpectedETag() string {
+	return h.generate(h.poHashExpected, h.imgEtagExpected, h.imgHashExpected)
+}
+
+func (h *Handler) generate(poHash, imgEtag, imgHash string) string {
+	imgPartMark := 'D'
+	imgPart := imgHash
+	if len(imgEtag) != 0 {
+		imgPartMark = 'R'
+		imgPart = base64.RawURLEncoding.EncodeToString([]byte(imgEtag))
+	}
+
+	return fmt.Sprintf(`"%s/%c%s"`, poHash, imgPartMark, imgPart)
+}
diff --git a/etag/etag_test.go b/etag/etag_test.go
new file mode 100644
index 00000000..73720927
--- /dev/null
+++ b/etag/etag_test.go
@@ -0,0 +1,135 @@
+package etag
+
+import (
+	"io/ioutil"
+	"os"
+	"strings"
+	"testing"
+
+	"github.com/imgproxy/imgproxy/v2/imagedata"
+	"github.com/imgproxy/imgproxy/v2/options"
+	"github.com/sirupsen/logrus"
+	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/suite"
+)
+
+var (
+	po = options.NewProcessingOptions()
+
+	imgWithETag = imagedata.ImageData{
+		Data:    []byte("Hello Test"),
+		Headers: map[string]string{"ETag": `"loremipsumdolor"`},
+	}
+	imgWithoutETag = imagedata.ImageData{
+		Data: []byte("Hello Test"),
+	}
+
+	etagReq  = `"ATeSQpxYMfaZVBSmCh-zpE8682vBUrZ1qxXgQkxtntA/RImxvcmVtaXBzdW1kb2xvciI"`
+	etagData = `"ATeSQpxYMfaZVBSmCh-zpE8682vBUrZ1qxXgQkxtntA/DvyChhMNu_sFX7jrjoyrgQbnFwfoOVv7kzp_Fbs6hQBg"`
+)
+
+type EtagTestSuite struct {
+	suite.Suite
+
+	h Handler
+}
+
+func (s *EtagTestSuite) SetupSuite() {
+	logrus.SetOutput(ioutil.Discard)
+}
+
+func (s *EtagTestSuite) TeardownSuite() {
+	logrus.SetOutput(os.Stdout)
+}
+
+func (s *EtagTestSuite) SetupTest() {
+	s.h = Handler{}
+}
+
+func (s *EtagTestSuite) TestGenerateActualReq() {
+	s.h.SetActualProcessingOptions(po)
+	s.h.SetActualImageData(&imgWithETag)
+
+	assert.Equal(s.T(), etagReq, s.h.GenerateActualETag())
+}
+
+func (s *EtagTestSuite) TestGenerateActualData() {
+	s.h.SetActualProcessingOptions(po)
+	s.h.SetActualImageData(&imgWithoutETag)
+
+	assert.Equal(s.T(), etagData, s.h.GenerateActualETag())
+}
+
+func (s *EtagTestSuite) TestGenerateExpectedReq() {
+	s.h.ParseExpectedETag(etagReq)
+	assert.Equal(s.T(), etagReq, s.h.GenerateExpectedETag())
+}
+
+func (s *EtagTestSuite) TestGenerateExpectedData() {
+	s.h.ParseExpectedETag(etagData)
+	assert.Equal(s.T(), etagData, s.h.GenerateExpectedETag())
+}
+
+func (s *EtagTestSuite) TestProcessingOptionsCheckSuccess() {
+	s.h.ParseExpectedETag(etagReq)
+
+	assert.True(s.T(), s.h.SetActualProcessingOptions(po))
+	assert.True(s.T(), s.h.ProcessingOptionsMatch())
+}
+
+func (s *EtagTestSuite) TestProcessingOptionsCheckFailure() {
+	i := strings.Index(etagReq, "/")
+	wrongEtag := `"wrongpohash` + etagReq[i:]
+
+	s.h.ParseExpectedETag(wrongEtag)
+
+	assert.False(s.T(), s.h.SetActualProcessingOptions(po))
+	assert.False(s.T(), s.h.ProcessingOptionsMatch())
+}
+
+func (s *EtagTestSuite) TestImageETagExpectedPresent() {
+	s.h.ParseExpectedETag(etagReq)
+
+	assert.Equal(s.T(), imgWithETag.Headers["ETag"], s.h.ImageEtagExpected())
+}
+
+func (s *EtagTestSuite) TestImageETagExpectedBlank() {
+	s.h.ParseExpectedETag(etagData)
+
+	assert.Empty(s.T(), s.h.ImageEtagExpected())
+}
+
+func (s *EtagTestSuite) TestImageDataCheckDataToDataSuccess() {
+	s.h.ParseExpectedETag(etagData)
+	assert.True(s.T(), s.h.SetActualImageData(&imgWithoutETag))
+}
+
+func (s *EtagTestSuite) TestImageDataCheckDataToDataFailure() {
+	i := strings.Index(etagData, "/")
+	wrongEtag := etagData[:i] + `/Dwrongimghash"`
+
+	s.h.ParseExpectedETag(wrongEtag)
+	assert.False(s.T(), s.h.SetActualImageData(&imgWithoutETag))
+}
+
+func (s *EtagTestSuite) TestImageDataCheckDataToReqSuccess() {
+	s.h.ParseExpectedETag(etagData)
+	assert.True(s.T(), s.h.SetActualImageData(&imgWithETag))
+}
+
+func (s *EtagTestSuite) TestImageDataCheckDataToReqFailure() {
+	i := strings.Index(etagData, "/")
+	wrongEtag := etagData[:i] + `/Dwrongimghash"`
+
+	s.h.ParseExpectedETag(wrongEtag)
+	assert.False(s.T(), s.h.SetActualImageData(&imgWithETag))
+}
+
+func (s *EtagTestSuite) TestImageDataCheckReqToDataFailure() {
+	s.h.ParseExpectedETag(etagReq)
+	assert.False(s.T(), s.h.SetActualImageData(&imgWithoutETag))
+}
+
+func TestEtag(t *testing.T) {
+	suite.Run(t, new(EtagTestSuite))
+}
diff --git a/ierrors/errors.go b/ierrors/errors.go
index 0b586dd5..cf6cc3ef 100644
--- a/ierrors/errors.go
+++ b/ierrors/errors.go
@@ -62,6 +62,15 @@ func Wrap(err error, skip int) *Error {
 	return NewUnexpected(err.Error(), skip+1)
 }
 
+func WrapWithMessage(err error, skip int, msg string) *Error {
+	if ierr, ok := err.(*Error); ok {
+		newErr := *ierr
+		ierr.Message = msg
+		return &newErr
+	}
+	return NewUnexpected(err.Error(), skip+1)
+}
+
 func callers(skip int) []uintptr {
 	stack := make([]uintptr, 10)
 	n := runtime.Callers(skip, stack)
@@ -78,3 +87,10 @@ func formatStack(stack []uintptr) string {
 
 	return strings.Join(lines, "\n")
 }
+
+func StatusCode(err error) int {
+	if ierr, ok := err.(*Error); ok {
+		return ierr.StatusCode
+	}
+	return 0
+}
diff --git a/imagedata/download.go b/imagedata/download.go
index 0fce5520..06148996 100644
--- a/imagedata/download.go
+++ b/imagedata/download.go
@@ -24,10 +24,13 @@ var (
 	imageHeadersToStore = []string{
 		"Cache-Control",
 		"Expires",
+		"ETag",
 	}
 
 	// For tests
 	redirectAllRequestsTo string
+
+	ErrNotModified = ierrors.New(http.StatusNotModified, "Not Modified", "Not Modified")
 )
 
 const msgSourceImageIsUnreachable = "Source image is unreachable"
@@ -81,7 +84,7 @@ func initDownloading() error {
 	return nil
 }
 
-func requestImage(imageURL string) (*http.Response, error) {
+func requestImage(imageURL string, header http.Header) (*http.Response, error) {
 	req, err := http.NewRequest("GET", imageURL, nil)
 	if err != nil {
 		return nil, ierrors.New(404, err.Error(), msgSourceImageIsUnreachable).SetUnexpected(config.ReportDownloadingErrors)
@@ -89,29 +92,39 @@ func requestImage(imageURL string) (*http.Response, error) {
 
 	req.Header.Set("User-Agent", config.UserAgent)
 
+	for k, v := range header {
+		if len(v) > 0 {
+			req.Header.Set(k, v[0])
+		}
+	}
+
 	res, err := downloadClient.Do(req)
 	if err != nil {
 		return res, ierrors.New(404, checkTimeoutErr(err).Error(), msgSourceImageIsUnreachable).SetUnexpected(config.ReportDownloadingErrors)
 	}
 
+	if res.StatusCode == http.StatusNotModified {
+		return nil, ErrNotModified
+	}
+
 	if res.StatusCode != 200 {
 		body, _ := ioutil.ReadAll(res.Body)
 		res.Body.Close()
 
-		msg := fmt.Sprintf("Can't download image; Status: %d; %s", res.StatusCode, string(body))
+		msg := fmt.Sprintf("Status: %d; %s", res.StatusCode, string(body))
 		return res, ierrors.New(404, msg, msgSourceImageIsUnreachable).SetUnexpected(config.ReportDownloadingErrors)
 	}
 
 	return res, nil
 }
 
-func download(imageURL string) (*ImageData, error) {
+func download(imageURL string, header http.Header) (*ImageData, error) {
 	// We use this for testing
 	if len(redirectAllRequestsTo) > 0 {
 		imageURL = redirectAllRequestsTo
 	}
 
-	res, err := requestImage(imageURL)
+	res, err := requestImage(imageURL, header)
 	if res != nil {
 		defer res.Body.Close()
 	}
diff --git a/imagedata/image_data.go b/imagedata/image_data.go
index 811b9112..43bef89f 100644
--- a/imagedata/image_data.go
+++ b/imagedata/image_data.go
@@ -4,11 +4,13 @@ import (
 	"context"
 	"encoding/base64"
 	"fmt"
+	"net/http"
 	"os"
 	"strings"
 	"sync"
 
 	"github.com/imgproxy/imgproxy/v2/config"
+	"github.com/imgproxy/imgproxy/v2/ierrors"
 	"github.com/imgproxy/imgproxy/v2/imagetype"
 )
 
@@ -68,7 +70,7 @@ func loadWatermark() (err error) {
 	}
 
 	if len(config.WatermarkURL) > 0 {
-		Watermark, err = Download(config.WatermarkURL, "watermark")
+		Watermark, err = Download(config.WatermarkURL, "watermark", nil)
 		return
 	}
 
@@ -87,7 +89,7 @@ func loadFallbackImage() (err error) {
 	}
 
 	if len(config.FallbackImageURL) > 0 {
-		FallbackImage, err = Download(config.FallbackImageURL, "fallback image")
+		FallbackImage, err = Download(config.FallbackImageURL, "fallback image", nil)
 		return
 	}
 
@@ -125,10 +127,10 @@ func FromFile(path, desc string) (*ImageData, error) {
 	return imgdata, nil
 }
 
-func Download(imageURL, desc string) (*ImageData, error) {
-	imgdata, err := download(imageURL)
+func Download(imageURL, desc string, header http.Header) (*ImageData, error) {
+	imgdata, err := download(imageURL, header)
 	if err != nil {
-		return nil, fmt.Errorf("Can't download %s: %s", desc, err)
+		return nil, ierrors.WrapWithMessage(err, 1, fmt.Sprintf("Can't download %s: %s", desc, err))
 	}
 
 	return imgdata, nil
diff --git a/processing_handler.go b/processing_handler.go
index 537b2825..9e797816 100644
--- a/processing_handler.go
+++ b/processing_handler.go
@@ -12,6 +12,7 @@ import (
 
 	"github.com/imgproxy/imgproxy/v2/config"
 	"github.com/imgproxy/imgproxy/v2/errorreport"
+	"github.com/imgproxy/imgproxy/v2/etag"
 	"github.com/imgproxy/imgproxy/v2/ierrors"
 	"github.com/imgproxy/imgproxy/v2/imagedata"
 	"github.com/imgproxy/imgproxy/v2/imagetype"
@@ -113,6 +114,17 @@ func respondWithImage(reqID string, r *http.Request, rw http.ResponseWriter, res
 	)
 }
 
+func respondWithNotModified(reqID string, r *http.Request, rw http.ResponseWriter, po *options.ProcessingOptions, originURL string) {
+	rw.WriteHeader(304)
+	router.LogResponse(
+		reqID, r, 304, nil,
+		log.Fields{
+			"image_url":          originURL,
+			"processing_options": po,
+		},
+	)
+}
+
 func handleProcessing(reqID string, rw http.ResponseWriter, r *http.Request) {
 	ctx, timeoutCancel := context.WithTimeout(r.Context(), time.Duration(config.WriteTimeout)*time.Second)
 	defer timeoutCancel()
@@ -162,6 +174,20 @@ func handleProcessing(reqID string, rw http.ResponseWriter, r *http.Request) {
 		))
 	}
 
+	imgRequestHeader := make(http.Header)
+
+	var etagHandler etag.Handler
+
+	if config.ETagEnabled {
+		etagHandler.ParseExpectedETag(r.Header.Get("If-None-Match"))
+
+		if etagHandler.SetActualProcessingOptions(po) {
+			if imgEtag := etagHandler.ImageEtagExpected(); len(imgEtag) != 0 {
+				imgRequestHeader.Set("If-None-Match", imgEtag)
+			}
+		}
+	}
+
 	// The heavy part start here, so we need to restrict concurrency
 	select {
 	case processingSem <- struct{}{}:
@@ -175,21 +201,26 @@ func handleProcessing(reqID string, rw http.ResponseWriter, r *http.Request) {
 
 	originData, err := func() (*imagedata.ImageData, error) {
 		defer metrics.StartDownloadingSegment(ctx)()
-		return imagedata.Download(imageURL, "source image")
+		return imagedata.Download(imageURL, "source image", imgRequestHeader)
 	}()
-	if err == nil {
+	switch {
+	case err == nil:
 		defer originData.Close()
-	} else {
+	case ierrors.StatusCode(err) == http.StatusNotModified:
+		rw.Header().Set("ETag", etagHandler.GenerateExpectedETag())
+		respondWithNotModified(reqID, r, rw, po, imageURL)
+		return
+	default:
+		if ierr, ok := err.(*ierrors.Error); !ok || ierr.Unexpected {
+			errorreport.Report(err, r)
+		}
+
 		metrics.SendError(ctx, "download", err)
 
 		if imagedata.FallbackImage == nil {
 			panic(err)
 		}
 
-		if ierr, ok := err.(*ierrors.Error); !ok || ierr.Unexpected {
-			errorreport.Report(err, r)
-		}
-
 		log.Warningf("Could not load image %s. Using fallback image. %s", imageURL, err.Error())
 		r = r.WithContext(setFallbackImageUsedCtx(r.Context()))
 		originData = imagedata.FallbackImage
@@ -198,12 +229,12 @@ func handleProcessing(reqID string, rw http.ResponseWriter, r *http.Request) {
 	router.CheckTimeout(ctx)
 
 	if config.ETagEnabled && !getFallbackImageUsed(ctx) {
-		eTag := calcETag(ctx, originData, po)
-		rw.Header().Set("ETag", eTag)
+		imgDataMatch := etagHandler.SetActualImageData(originData)
 
-		if eTag == r.Header.Get("If-None-Match") {
-			rw.WriteHeader(304)
-			router.LogResponse(reqID, r, 304, nil, log.Fields{"image_url": imageURL})
+		rw.Header().Set("ETag", etagHandler.GenerateActualETag())
+
+		if imgDataMatch && etagHandler.ProcessingOptionsMatch() {
+			respondWithNotModified(reqID, r, rw, po, imageURL)
 			return
 		}
 	}
diff --git a/processing_handler_test.go b/processing_handler_test.go
index a501e8d6..72285e82 100644
--- a/processing_handler_test.go
+++ b/processing_handler_test.go
@@ -289,11 +289,10 @@ func (s *ProcessingHandlerTestSuite) TestCacheControlPassthrough() {
 	config.CacheControlPassthrough = true
 
 	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
-		data := s.readTestFile("test1.png")
 		rw.Header().Set("Cache-Control", "fake-cache-control")
 		rw.Header().Set("Expires", "fake-expires")
 		rw.WriteHeader(200)
-		rw.Write(data)
+		rw.Write(s.readTestFile("test1.png"))
 	}))
 	defer ts.Close()
 
@@ -308,11 +307,10 @@ func (s *ProcessingHandlerTestSuite) TestCacheControlPassthroughDisabled() {
 	config.CacheControlPassthrough = false
 
 	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
-		data := s.readTestFile("test1.png")
 		rw.Header().Set("Cache-Control", "fake-cache-control")
 		rw.Header().Set("Expires", "fake-expires")
 		rw.WriteHeader(200)
-		rw.Write(data)
+		rw.Write(s.readTestFile("test1.png"))
 	}))
 	defer ts.Close()
 
@@ -323,6 +321,183 @@ func (s *ProcessingHandlerTestSuite) TestCacheControlPassthroughDisabled() {
 	assert.NotEqual(s.T(), "fake-expires", res.Header.Get("Expires"))
 }
 
+func (s *ProcessingHandlerTestSuite) TestETagDisabled() {
+	config.ETagEnabled = false
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/local:///test1.png")
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Empty(s.T(), res.Header.Get("ETag"))
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagReqNoIfNotModified() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Empty(s.T(), r.Header.Get("If-None-Match"))
+
+		rw.Header().Set("ETag", `"loremipsumdolor"`)
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/" + ts.URL)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Equal(
+		s.T(),
+		`"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/RImxvcmVtaXBzdW1kb2xvciI"`,
+		res.Header.Get("ETag"),
+	)
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagDataNoIfNotModified() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Empty(s.T(), r.Header.Get("If-None-Match"))
+
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/" + ts.URL)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Equal(
+		s.T(),
+		`"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/Dl29MNvkqdLEqPyFvMlh_NlPbRrsC0GDG_AUlmMdX6HA"`,
+		res.Header.Get("ETag"),
+	)
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagReqMatch() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Equal(s.T(), `"loremipsumdolor"`, r.Header.Get("If-None-Match"))
+
+		rw.WriteHeader(304)
+	}))
+	defer ts.Close()
+
+	etag := `"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/RImxvcmVtaXBzdW1kb2xvciI"`
+
+	header := make(http.Header)
+	header.Set("If-None-Match", etag)
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/"+ts.URL, header)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 304, res.StatusCode)
+	assert.Equal(s.T(), etag, res.Header.Get("ETag"))
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagDataMatch() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Empty(s.T(), r.Header.Get("If-None-Match"))
+
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	etag := `"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/Dl29MNvkqdLEqPyFvMlh_NlPbRrsC0GDG_AUlmMdX6HA"`
+
+	header := make(http.Header)
+	header.Set("If-None-Match", etag)
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/"+ts.URL, header)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 304, res.StatusCode)
+	assert.Equal(s.T(), etag, res.Header.Get("ETag"))
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagReqNotMatch() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Equal(s.T(), `"loremipsum"`, r.Header.Get("If-None-Match"))
+
+		rw.Header().Set("ETag", `"loremipsumdolor"`)
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	header := make(http.Header)
+	header.Set("If-None-Match", `"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/RImxvcmVtaXBzdW0i"`)
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/"+ts.URL, header)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Equal(
+		s.T(),
+		`"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/RImxvcmVtaXBzdW1kb2xvciI"`,
+		res.Header.Get("ETag"),
+	)
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagDataNotMatch() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Empty(s.T(), r.Header.Get("If-None-Match"))
+
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	header := make(http.Header)
+	header.Set("If-None-Match", `"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/Dl29MNvkqdLEq"`)
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/"+ts.URL, header)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Equal(
+		s.T(),
+		`"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/Dl29MNvkqdLEqPyFvMlh_NlPbRrsC0GDG_AUlmMdX6HA"`,
+		res.Header.Get("ETag"),
+	)
+}
+
+func (s *ProcessingHandlerTestSuite) TestETagProcessingOptionsNotMatch() {
+	config.ETagEnabled = true
+
+	ts := httptest.NewServer(http.HandlerFunc(func(rw http.ResponseWriter, r *http.Request) {
+		assert.Empty(s.T(), r.Header.Get("If-None-Match"))
+
+		rw.Header().Set("ETag", `"loremipsumdolor"`)
+		rw.WriteHeader(200)
+		rw.Write(s.readTestFile("test1.png"))
+	}))
+	defer ts.Close()
+
+	header := make(http.Header)
+	header.Set("If-None-Match", `"1Uuny6YTSUO08MMVZ/Dl29MNvkqdLEq"`)
+
+	rw := s.send("/unsafe/rs:fill:4:4/plain/"+ts.URL, header)
+	res := rw.Result()
+
+	assert.Equal(s.T(), 200, res.StatusCode)
+	assert.Equal(
+		s.T(),
+		`"1Uuny6YTSUO08MMVZyantp9oaoOcsaYibQoNbBTJEzk/RImxvcmVtaXBzdW1kb2xvciI"`,
+		res.Header.Get("ETag"),
+	)
+}
+
 func TestProcessingHandler(t *testing.T) {
 	suite.Run(t, new(ProcessingHandlerTestSuite))
 }
diff --git a/transport/azure/azuret.go b/transport/azure/azuret.go
index 4f1b2dcb..6de55c66 100644
--- a/transport/azure/azuret.go
+++ b/transport/azure/azuret.go
@@ -46,5 +46,27 @@ func (t transport) RoundTrip(req *http.Request) (resp *http.Response, err error)
 		return nil, err
 	}
 
+	if config.ETagEnabled {
+		etag := string(get.ETag())
+
+		if etag == req.Header.Get("If-None-Match") {
+			if body := get.Response().Body; body != nil {
+				get.Response().Body.Close()
+			}
+
+			return &http.Response{
+				StatusCode:    http.StatusNotModified,
+				Proto:         "HTTP/1.0",
+				ProtoMajor:    1,
+				ProtoMinor:    0,
+				Header:        make(http.Header),
+				ContentLength: 0,
+				Body:          nil,
+				Close:         false,
+				Request:       req,
+			}, nil
+		}
+	}
+
 	return get.Response(), nil
 }
diff --git a/transport/fs/fs.go b/transport/fs/fs.go
index 90193dcd..3a860155 100644
--- a/transport/fs/fs.go
+++ b/transport/fs/fs.go
@@ -1,7 +1,10 @@
 package fs
 
 import (
+	"crypto/md5"
+	"encoding/base64"
 	"fmt"
+	"io/fs"
 	"net/http"
 
 	"github.com/imgproxy/imgproxy/v2/config"
@@ -31,16 +34,43 @@ func (t transport) RoundTrip(req *http.Request) (resp *http.Response, err error)
 		return nil, fmt.Errorf("%s is a directory", req.URL.Path)
 	}
 
+	header := make(http.Header)
+
+	if config.ETagEnabled {
+		etag := BuildEtag(req.URL.Path, fi)
+		header.Set("ETag", etag)
+
+		if etag == req.Header.Get("If-None-Match") {
+			return &http.Response{
+				StatusCode:    http.StatusNotModified,
+				Proto:         "HTTP/1.0",
+				ProtoMajor:    1,
+				ProtoMinor:    0,
+				Header:        header,
+				ContentLength: 0,
+				Body:          nil,
+				Close:         false,
+				Request:       req,
+			}, nil
+		}
+	}
+
 	return &http.Response{
 		Status:        "200 OK",
 		StatusCode:    200,
 		Proto:         "HTTP/1.0",
 		ProtoMajor:    1,
 		ProtoMinor:    0,
-		Header:        make(http.Header),
+		Header:        header,
 		ContentLength: fi.Size(),
 		Body:          f,
 		Close:         true,
 		Request:       req,
 	}, nil
 }
+
+func BuildEtag(path string, fi fs.FileInfo) string {
+	tag := fmt.Sprintf("%s__%d__%d", path, fi.Size(), fi.ModTime().UnixNano())
+	hash := md5.Sum([]byte(tag))
+	return `"` + string(base64.RawURLEncoding.EncodeToString(hash[:])) + `"`
+}
diff --git a/transport/gcs/gcs.go b/transport/gcs/gcs.go
index 06919341..8e31cb18 100644
--- a/transport/gcs/gcs.go
+++ b/transport/gcs/gcs.go
@@ -43,13 +43,35 @@ func (t transport) RoundTrip(req *http.Request) (*http.Response, error) {
 		obj = obj.Generation(g)
 	}
 
-	reader, err := obj.NewReader(context.Background())
+	header := make(http.Header)
 
+	if config.ETagEnabled {
+		attrs, err := obj.Attrs(context.Background())
+		if err != nil {
+			return nil, err
+		}
+		header.Set("ETag", attrs.Etag)
+
+		if attrs.Etag == req.Header.Get("If-None-Match") {
+			return &http.Response{
+				StatusCode:    http.StatusNotModified,
+				Proto:         "HTTP/1.0",
+				ProtoMajor:    1,
+				ProtoMinor:    0,
+				Header:        header,
+				ContentLength: 0,
+				Body:          nil,
+				Close:         false,
+				Request:       req,
+			}, nil
+		}
+	}
+
+	reader, err := obj.NewReader(context.Background())
 	if err != nil {
 		return nil, err
 	}
 
-	header := make(http.Header)
 	header.Set("Cache-Control", reader.Attrs.CacheControl)
 
 	return &http.Response{
diff --git a/transport/s3/s3.go b/transport/s3/s3.go
index 33f17e27..4dcc88f5 100644
--- a/transport/s3/s3.go
+++ b/transport/s3/s3.go
@@ -50,6 +50,12 @@ func (t transport) RoundTrip(req *http.Request) (resp *http.Response, err error)
 		input.VersionId = aws.String(req.URL.RawQuery)
 	}
 
+	if config.ETagEnabled {
+		if ifNoneMatch := req.Header.Get("If-None-Match"); len(ifNoneMatch) > 0 {
+			input.IfNoneMatch = aws.String(ifNoneMatch)
+		}
+	}
+
 	s3req, _ := t.svc.GetObjectRequest(input)
 
 	if err := s3req.Send(); err != nil {