diff --git a/datafusion/functions-aggregate/src/sum.rs b/datafusion/functions-aggregate/src/sum.rs
index 81efea1df22b1..c3c2e5e0b9677 100644
--- a/datafusion/functions-aggregate/src/sum.rs
+++ b/datafusion/functions-aggregate/src/sum.rs
@@ -533,25 +533,60 @@ impl SlidingDistinctSumAccumulator {
             data_type: data_type.clone(),
         })
     }
+
+    fn update_value(&mut self, value: i64) {
+        let cnt = self.counts.entry(value).or_insert(0);
+        if *cnt == 0 {
+            // first occurrence in window
+            self.sum = self.sum.wrapping_add(value);
+        }
+        *cnt += 1;
+    }
+
+    fn retract_value(&mut self, value: i64) {
+        if let Some(cnt) = self.counts.get_mut(&value) {
+            *cnt -= 1;
+            if *cnt == 0 {
+                // last copy leaving window
+                self.sum = self.sum.wrapping_sub(value);
+                self.counts.remove(&value);
+            }
+        }
+    }
+
+    fn apply_valid_values<F>(
+        &mut self,
+        arr: &arrow::array::PrimitiveArray<Int64Type>,
+        mut op: F,
+    ) where
+        F: FnMut(&mut Self, i64),
+    {
+        if arr.null_count() == 0 {
+            for &value in arr.values() {
+                op(self, value);
+            }
+        } else {
+            for (idx, &value) in arr.values().iter().enumerate() {
+                if arr.is_valid(idx) {
+                    op(self, value);
+                }
+            }
+        }
+    }
 }
 
 impl Accumulator for SlidingDistinctSumAccumulator {
     fn update_batch(&mut self, values: &[ArrayRef]) -> Result<()> {
         let arr = values[0].as_primitive::<Int64Type>();
-        for &v in arr.values() {
-            let cnt = self.counts.entry(v).or_insert(0);
-            if *cnt == 0 {
-                // first occurrence in window
-                self.sum = self.sum.wrapping_add(v);
-            }
-            *cnt += 1;
-        }
+        self.apply_valid_values(arr, Self::update_value);
         Ok(())
     }
 
     fn evaluate(&mut self) -> Result<ScalarValue> {
         // O(1) wrap of running sum
-        Ok(ScalarValue::Int64(Some(self.sum)))
+        Ok(ScalarValue::Int64(
+            (!self.counts.is_empty()).then_some(self.sum),
+        ))
     }
 
     fn size(&self) -> usize {
@@ -581,11 +616,7 @@ impl Accumulator for SlidingDistinctSumAccumulator {
                 if let ScalarValue::Int64(Some(v)) =
                     ScalarValue::try_from_array(&*maybe_inner, idx)?
                 {
-                    let cnt = self.counts.entry(v).or_insert(0);
-                    if *cnt == 0 {
-                        self.sum = self.sum.wrapping_add(v);
-                    }
-                    *cnt += 1;
+                    self.update_value(v);
                 }
             }
         }
@@ -594,16 +625,7 @@ impl Accumulator for SlidingDistinctSumAccumulator {
 
     fn retract_batch(&mut self, values: &[ArrayRef]) -> Result<()> {
         let arr = values[0].as_primitive::<Int64Type>();
-        for &v in arr.values() {
-            if let Some(cnt) = self.counts.get_mut(&v) {
-                *cnt -= 1;
-                if *cnt == 0 {
-                    // last copy leaving window
-                    self.sum = self.sum.wrapping_sub(v);
-                    self.counts.remove(&v);
-                }
-            }
-        }
+        self.apply_valid_values(arr, Self::retract_value);
         Ok(())
     }
 
@@ -611,3 +633,53 @@ impl Accumulator for SlidingDistinctSumAccumulator {
         true
     }
 }
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+    use arrow::{
+        array::Int64Array,
+        buffer::{NullBuffer, ScalarBuffer},
+    };
+    use std::sync::Arc;
+
+    #[test]
+    fn sliding_distinct_sum_ignores_null_slots() -> Result<()> {
+        let mut acc = SlidingDistinctSumAccumulator::try_new(&DataType::Int64)?;
+
+        let values: ArrayRef = Arc::new(Int64Array::new(
+            ScalarBuffer::from(vec![42, 5, 5]),
+            Some(NullBuffer::from(vec![false, true, true])),
+        ));
+        acc.update_batch(&[values])?;
+        assert_eq!(acc.evaluate()?, ScalarValue::Int64(Some(5)));
+
+        let retract: ArrayRef = Arc::new(Int64Array::new(
+            ScalarBuffer::from(vec![42, 5]),
+            Some(NullBuffer::from(vec![false, true])),
+        ));
+        acc.retract_batch(&[retract])?;
+        assert_eq!(acc.evaluate()?, ScalarValue::Int64(Some(5)));
+
+        let retract_last: ArrayRef =
+            Arc::new(Int64Array::new(ScalarBuffer::from(vec![5]), None));
+        acc.retract_batch(&[retract_last])?;
+        assert_eq!(acc.evaluate()?, ScalarValue::Int64(None));
+
+        Ok(())
+    }
+
+    #[test]
+    fn sliding_distinct_sum_returns_null_for_all_null_frame() -> Result<()> {
+        let mut acc = SlidingDistinctSumAccumulator::try_new(&DataType::Int64)?;
+
+        let values: ArrayRef = Arc::new(Int64Array::new(
+            ScalarBuffer::from(vec![99]),
+            Some(NullBuffer::from(vec![false])),
+        ));
+        acc.update_batch(&[values])?;
+        assert_eq!(acc.evaluate()?, ScalarValue::Int64(None));
+
+        Ok(())
+    }
+}
diff --git a/datafusion/sqllogictest/test_files/window.slt b/datafusion/sqllogictest/test_files/window.slt
index bc2f1bfcbc73f..1b51950a70e1b 100644
--- a/datafusion/sqllogictest/test_files/window.slt
+++ b/datafusion/sqllogictest/test_files/window.slt
@@ -5959,6 +5959,28 @@ physical_plan
 07)------------DataSourceExec: partitions=2, partition_sizes=[5, 4]
 
 
+# SUM(DISTINCT) over sliding frames must skip NULLs and return NULL
+# for frames containing no non-null values.
+statement ok
+CREATE TABLE table_distinct_sum_nulls(ts INT, v BIGINT) AS VALUES
+  (1, NULL), (2, 3), (3, NULL), (4, NULL), (5, 5);
+
+query II
+SELECT
+  ts,
+  SUM(DISTINCT v) OVER (
+    ORDER BY ts
+    ROWS BETWEEN 1 PRECEDING AND CURRENT ROW
+  ) AS s
+FROM table_distinct_sum_nulls;
+----
+1 NULL
+2 3
+3 3
+4 NULL
+5 5
+
+
 # FILTER clause with window functions
 
 # Verify FILTER clause with non-aggregate window functions fails with a clear message