diff --git a/IMPLEMENTATION_COVERAGE.md b/IMPLEMENTATION_COVERAGE.md
index 3cce40df9..2afd3f19c 100644
--- a/IMPLEMENTATION_COVERAGE.md
+++ b/IMPLEMENTATION_COVERAGE.md
@@ -3654,7 +3654,7 @@
 ## secretsmanager - 33% implemented
 - [ ] cancel_rotate_secret
 - [X] create_secret
-- [ ] delete_secret
+- [X] delete_secret
 - [X] describe_secret
 - [X] get_random_password
 - [X] get_secret_value
diff --git a/moto/secretsmanager/models.py b/moto/secretsmanager/models.py
index 74cf89039..10b636359 100644
--- a/moto/secretsmanager/models.py
+++ b/moto/secretsmanager/models.py
@@ -213,6 +213,35 @@ class SecretsManagerBackend(BaseBackend):
 
         return secret_list, None
 
+    def delete_secret(self, secret_id, recovery_window_in_days, force_delete_without_recovery):
+
+        if not self._is_valid_identifier(secret_id):
+            raise ResourceNotFoundException
+
+        if not force_delete_without_recovery:
+            raise InvalidParameterException(
+                "An error occurred (InvalidParameterException) when calling the DeleteSecret operation: \
+                 ForceDeleteWithoutRecovery must be true (Moto cannot simulate soft deletion with a recovery window)"
+            )
+
+        if recovery_window_in_days and force_delete_without_recovery:
+            raise InvalidParameterException(
+                "An error occurred (InvalidParameterException) when calling the DeleteSecret operation: You can't \
+                use ForceDeleteWithoutRecovery in conjunction with RecoveryWindowInDays."
+            )
+
+        secret = self.secrets.pop(secret_id, None)
+
+        deletion_date = int(time.time())
+
+        if not secret:
+            raise ResourceNotFoundException
+
+        arn = secret_arn(self.region, secret['secret_id'])
+        name = secret['name']
+
+        return arn, name, deletion_date
+
 
 available_regions = (
     boto3.session.Session().get_available_regions("secretsmanager")
diff --git a/moto/secretsmanager/responses.py b/moto/secretsmanager/responses.py
index f017ec0dc..a33890202 100644
--- a/moto/secretsmanager/responses.py
+++ b/moto/secretsmanager/responses.py
@@ -75,3 +75,14 @@ class SecretsManagerResponse(BaseResponse):
             next_token=next_token,
         )
         return json.dumps(dict(SecretList=secret_list, NextToken=next_token))
+
+    def delete_secret(self):
+        secret_id = self._get_param("SecretId")
+        recovery_window_in_days = self._get_param("RecoveryWindowInDays")
+        force_delete_without_recovery = self._get_param("ForceDeleteWithoutRecovery")
+        arn, name, deletion_date = secretsmanager_backends[self.region].delete_secret(
+            secret_id=secret_id,
+            recovery_window_in_days=recovery_window_in_days,
+            force_delete_without_recovery=force_delete_without_recovery,
+        )
+        return json.dumps(dict(ARN=arn, Name=name, DeletionDate=deletion_date))
diff --git a/tests/test_secretsmanager/test_secretsmanager.py b/tests/test_secretsmanager/test_secretsmanager.py
index 6146698d9..f9a7d0d64 100644
--- a/tests/test_secretsmanager/test_secretsmanager.py
+++ b/tests/test_secretsmanager/test_secretsmanager.py
@@ -6,6 +6,7 @@ from moto import mock_secretsmanager
 from botocore.exceptions import ClientError
 import sure  # noqa
 import string
+from datetime import datetime
 import unittest
 from nose.tools import assert_raises
 
@@ -61,6 +62,57 @@ def test_create_secret_with_tags():
     secret_details = conn.describe_secret(SecretId=secret_name)
     assert secret_details['Tags'] == [{"Key": "Foo", "Value": "Bar"}, {"Key": "Mykey", "Value": "Myvalue"}]
 
+
+@mock_secretsmanager
+def test_delete_secret():
+    conn = boto3.client('secretsmanager', region_name='us-west-2')
+
+    conn.create_secret(Name='test-secret',
+                       SecretString='foosecret')
+
+    result = conn.delete_secret(SecretId='test-secret', ForceDeleteWithoutRecovery=True)
+    deletion_date = result['DeletionDate']
+
+    assert result['ARN']
+
+    assert deletion_date > datetime.fromtimestamp(1, deletion_date.tzinfo)
+
+    assert result['Name'] == 'test-secret'
+
+    with assert_raises(ClientError):
+        result = conn.get_secret_value(SecretId='test-secret')
+
+
+@mock_secretsmanager
+def test_delete_secret_that_does_not_exist():
+    conn = boto3.client('secretsmanager', region_name='us-west-2')
+
+    with assert_raises(ClientError):
+        result = conn.delete_secret(SecretId='i-dont-exist', ForceDeleteWithoutRecovery=True)
+
+
+@mock_secretsmanager
+def test_delete_secret_requires_force_delete_flag():
+    conn = boto3.client('secretsmanager', region_name='us-west-2')
+
+    conn.create_secret(Name='test-secret',
+                       SecretString='foosecret')
+
+    with assert_raises(ClientError):
+        result = conn.delete_secret(SecretId='test-secret', ForceDeleteWithoutRecovery=False)
+
+
+@mock_secretsmanager
+def test_delete_secret_fails_with_both_force_delete_flag_and_recovery_window_flag():
+    conn = boto3.client('secretsmanager', region_name='us-west-2')
+
+    conn.create_secret(Name='test-secret',
+                       SecretString='foosecret')
+
+    with assert_raises(ClientError):
+        result = conn.delete_secret(SecretId='test-secret', RecoveryWindowInDays=1, ForceDeleteWithoutRecovery=True)
+
+
 @mock_secretsmanager
 def test_get_random_password_default_length():
     conn = boto3.client('secretsmanager', region_name='us-west-2')