diff --git a/spring-web/src/main/java/org/springframework/http/ETag.java b/spring-web/src/main/java/org/springframework/http/ETag.java
index 0acfaefc04..35c767eccd 100644
--- a/spring-web/src/main/java/org/springframework/http/ETag.java
+++ b/spring-web/src/main/java/org/springframework/http/ETag.java
@@ -47,6 +47,44 @@ public record ETag(String tag, boolean weak) {
 		return (this == WILDCARD);
 	}
 
+	/**
+	 * Perform a strong or weak comparison to another {@link ETag}.
+	 * @param other the ETag to compare to
+	 * @param strong whether to perform strong or weak comparison
+	 * @return whether there is a match or not
+	 * @since 6.2
+	 * @see <a href="https://datatracker.ietf.org/doc/html/rfc9110#section-8.8.3.2">RFC 9110, Section 8.8.3.2</a>
+	 */
+	public boolean compare(ETag other, boolean strong) {
+		if (!StringUtils.hasLength(tag()) || !StringUtils.hasLength(other.tag())) {
+			return false;
+		}
+
+		if (strong && (weak() || other.weak())) {
+			return false;
+		}
+
+		return tag().equals(other.tag());
+	}
+
+	@Override
+	public boolean equals(Object other) {
+		return (this == other ||
+				(other instanceof ETag oet && this.tag.equals(oet.tag) && this.weak == oet.weak));
+	}
+
+	@Override
+	public int hashCode() {
+		int result = this.tag.hashCode();
+		result = 31 * result + Boolean.hashCode(this.weak);
+		return result;
+	}
+
+	@Override
+	public String toString() {
+		return formattedTag();
+	}
+
 	/**
 	 * Return the fully formatted tag including "W/" prefix and quotes.
 	 */
@@ -57,11 +95,23 @@ public record ETag(String tag, boolean weak) {
 		return (this.weak ? "W/" : "") + "\"" + this.tag + "\"";
 	}
 
-	@Override
-	public String toString() {
-		return formattedTag();
-	}
 
+	/**
+	 * Create an {@link ETag} instance from a String representation.
+	 * @param rawValue the formatted ETag value
+	 * @return the created instance
+	 * @since 6.2
+	 */
+	public static ETag create(String rawValue) {
+		boolean weak = rawValue.startsWith("W/");
+		if (weak) {
+			rawValue = rawValue.substring(2);
+		}
+		if (rawValue.length() > 2 && rawValue.startsWith("\"") && rawValue.endsWith("\"")) {
+			rawValue = rawValue.substring(1, rawValue.length() - 1);
+		}
+		return new ETag(rawValue, weak);
+	}
 
 	/**
 	 * Parse entity tags from an "If-Match" or "If-None-Match" header.
diff --git a/spring-web/src/main/java/org/springframework/web/context/request/ServletWebRequest.java b/spring-web/src/main/java/org/springframework/web/context/request/ServletWebRequest.java
index 141a258c14..554aca37ce 100644
--- a/spring-web/src/main/java/org/springframework/web/context/request/ServletWebRequest.java
+++ b/spring-web/src/main/java/org/springframework/web/context/request/ServletWebRequest.java
@@ -247,25 +247,18 @@ public class ServletWebRequest extends ServletRequestAttributes implements Nativ
 		return true;
 	}
 
-	private boolean matchRequestedETags(Enumeration<String> requestedETags, @Nullable String eTag, boolean weakCompare) {
-		if (StringUtils.hasLength(eTag)) {
-			eTag = ETag.quoteETagIfNecessary(eTag);
-		}
-		while (requestedETags.hasMoreElements()) {
-			// Compare weak/strong ETags as per https://datatracker.ietf.org/doc/html/rfc9110#section-8.8.3
-			for (ETag requestedETag : ETag.parse(requestedETags.nextElement())) {
-				// only consider "lost updates" checks for unsafe HTTP methods
-				if (requestedETag.isWildcard() && StringUtils.hasLength(eTag)
-						&& !SAFE_METHODS.contains(getRequest().getMethod())) {
-					return false;
-				}
-				if (weakCompare) {
-					if (etagWeakMatch(eTag, requestedETag.formattedTag())) {
+	private boolean matchRequestedETags(Enumeration<String> requestedETags, @Nullable String tag, boolean weakCompare) {
+		if (StringUtils.hasLength(tag)) {
+			ETag eTag = ETag.create(tag);
+			boolean isNotSafeMethod = !SAFE_METHODS.contains(getRequest().getMethod());
+			while (requestedETags.hasMoreElements()) {
+				// Compare weak/strong ETags as per https://datatracker.ietf.org/doc/html/rfc9110#section-8.8.3
+				for (ETag requestedETag : ETag.parse(requestedETags.nextElement())) {
+					// only consider "lost updates" checks for unsafe HTTP methods
+					if (requestedETag.isWildcard() && isNotSafeMethod) {
 						return false;
 					}
-				}
-				else {
-					if (etagStrongMatch(eTag, requestedETag.formattedTag())) {
+					if (requestedETag.compare(eTag, !weakCompare)) {
 						return false;
 					}
 				}
@@ -274,26 +267,6 @@ public class ServletWebRequest extends ServletRequestAttributes implements Nativ
 		return true;
 	}
 
-	private boolean etagStrongMatch(@Nullable String first, @Nullable String second) {
-		if (!StringUtils.hasLength(first) || first.startsWith("W/")) {
-			return false;
-		}
-		return first.equals(second);
-	}
-
-	private boolean etagWeakMatch(@Nullable String first, @Nullable String second) {
-		if (!StringUtils.hasLength(first) || !StringUtils.hasLength(second)) {
-			return false;
-		}
-		if (first.startsWith("W/")) {
-			first = first.substring(2);
-		}
-		if (second.startsWith("W/")) {
-			second = second.substring(2);
-		}
-		return first.equals(second);
-	}
-
 	private void updateResponseStateChanging(@Nullable String etag, long lastModifiedTimestamp) {
 		if (this.notModified && getResponse() != null) {
 			getResponse().setStatus(HttpStatus.PRECONDITION_FAILED.value());
diff --git a/spring-web/src/main/java/org/springframework/web/server/adapter/DefaultServerWebExchange.java b/spring-web/src/main/java/org/springframework/web/server/adapter/DefaultServerWebExchange.java
index 49f64e6223..0500180897 100644
--- a/spring-web/src/main/java/org/springframework/web/server/adapter/DefaultServerWebExchange.java
+++ b/spring-web/src/main/java/org/springframework/web/server/adapter/DefaultServerWebExchange.java
@@ -330,10 +330,11 @@ public class DefaultServerWebExchange implements ServerWebExchange {
 			if (SAFE_METHODS.contains(getRequest().getMethod())) {
 				return false;
 			}
-			if (CollectionUtils.isEmpty(getRequestHeaders().get(HttpHeaders.IF_MATCH))) {
+			List<String> values = getRequestHeaders().getOrEmpty(HttpHeaders.IF_MATCH);
+			if (CollectionUtils.isEmpty(values)) {
 				return false;
 			}
-			this.notModified = matchRequestedETags(getRequestHeaders().getIfMatch(), eTag, false);
+			this.notModified = matchRequestedETags(values, eTag, false);
 		}
 		catch (IllegalArgumentException ex) {
 			return false;
@@ -341,51 +342,25 @@ public class DefaultServerWebExchange implements ServerWebExchange {
 		return true;
 	}
 
-	private boolean matchRequestedETags(List<String> requestedETags, @Nullable String eTag, boolean weakCompare) {
-		if (StringUtils.hasLength(eTag)) {
-			eTag = ETag.quoteETagIfNecessary(eTag);
-		}
-		for (String clientEtag : requestedETags) {
-			// only consider "lost updates" checks for unsafe HTTP methods
-			if ("*".equals(clientEtag) && StringUtils.hasLength(eTag)
-					&& !SAFE_METHODS.contains(getRequest().getMethod())) {
-				return false;
-			}
-			// Compare weak/strong ETags as per https://datatracker.ietf.org/doc/html/rfc9110#section-8.8.3
-			if (weakCompare) {
-				if (eTagWeakMatch(eTag, clientEtag)) {
-					return false;
-				}
-			}
-			else {
-				if (eTagStrongMatch(eTag, clientEtag)) {
-					return false;
+	private boolean matchRequestedETags(List<String> requestedETagValues, @Nullable String tag, boolean weakCompare) {
+		if (StringUtils.hasLength(tag)) {
+			ETag eTag = ETag.create(tag);
+			boolean isNotSafeMethod = !SAFE_METHODS.contains(getRequest().getMethod());
+			for (String eTagValue : requestedETagValues) {
+				for (ETag requestedETag : ETag.parse(eTagValue)) {
+					// only consider "lost updates" checks for unsafe HTTP methods
+					if (requestedETag.isWildcard() && isNotSafeMethod) {
+						return false;
+					}
+					if (requestedETag.compare(eTag, !weakCompare)) {
+						return false;
+					}
 				}
 			}
 		}
 		return true;
 	}
 
-	private boolean eTagStrongMatch(@Nullable String first, @Nullable String second) {
-		if (!StringUtils.hasLength(first) || first.startsWith("W/")) {
-			return false;
-		}
-		return first.equals(second);
-	}
-
-	private boolean eTagWeakMatch(@Nullable String first, @Nullable String second) {
-		if (!StringUtils.hasLength(first) || !StringUtils.hasLength(second)) {
-			return false;
-		}
-		if (first.startsWith("W/")) {
-			first = first.substring(2);
-		}
-		if (second.startsWith("W/")) {
-			second = second.substring(2);
-		}
-		return first.equals(second);
-	}
-
 	private void updateResponseStateChanging(@Nullable String eTag, Instant lastModified) {
 		if (this.notModified) {
 			getResponse().setStatusCode(HttpStatus.PRECONDITION_FAILED);
@@ -400,7 +375,8 @@ public class DefaultServerWebExchange implements ServerWebExchange {
 			if (CollectionUtils.isEmpty(getRequestHeaders().get(HttpHeaders.IF_NONE_MATCH))) {
 				return false;
 			}
-			this.notModified = !matchRequestedETags(getRequestHeaders().getIfNoneMatch(), eTag, true);
+			List<String> values = getRequestHeaders().getOrEmpty(HttpHeaders.IF_NONE_MATCH);
+			this.notModified = !matchRequestedETags(values, eTag, true);
 		}
 		catch (IllegalArgumentException ex) {
 			return false;