diff --git a/google/cloud/spanner_v1/_helpers.py b/google/cloud/spanner_v1/_helpers.py
index a9ae36d..1385809 100644
--- a/google/cloud/spanner_v1/_helpers.py
+++ b/google/cloud/spanner_v1/_helpers.py
@@ -30,6 +30,16 @@ from google.cloud.spanner_v1 import TypeCode
 from google.cloud.spanner_v1 import ExecuteSqlRequest
 
 
+# Validation error messages
+NUMERIC_MAX_SCALE_ERR_MSG = (
+    "Max scale for a numeric is 9. The requested numeric has scale {}"
+)
+NUMERIC_MAX_PRECISION_ERR_MSG = (
+    "Max precision for the whole component of a numeric is 29. The requested "
+    + "numeric has a whole component with precision {}"
+)
+
+
 def _try_to_coerce_bytes(bytestring):
     """Try to coerce a byte string into the right thing based on Python
     version and whether or not it is base64 encoded.
@@ -87,6 +97,28 @@ def _merge_query_options(base, merge):
     return combined
 
 
+def _assert_numeric_precision_and_scale(value):
+    """
+    Asserts that input numeric field is within Spanner supported range.
+
+    Spanner supports fixed 38 digits of precision and 9 digits of scale.
+    This number can be optionally prefixed with a plus or minus sign.
+    Read more here: https://cloud.google.com/spanner/docs/data-types#numeric_type
+
+    :type value: decimal.Decimal
+    :param value: The value to check for Cloud Spanner compatibility.
+
+    :raises NotSupportedError: If value is not within supported precision or scale of Spanner.
+    """
+    scale = value.as_tuple().exponent
+    precision = len(value.as_tuple().digits)
+
+    if scale < -9:
+        raise ValueError(NUMERIC_MAX_SCALE_ERR_MSG.format(abs(scale)))
+    if precision + scale > 29:
+        raise ValueError(NUMERIC_MAX_PRECISION_ERR_MSG.format(precision + scale))
+
+
 # pylint: disable=too-many-return-statements,too-many-branches
 def _make_value_pb(value):
     """Helper for :func:`_make_list_value_pbs`.
@@ -129,6 +161,7 @@ def _make_value_pb(value):
     if isinstance(value, ListValue):
         return Value(list_value=value)
     if isinstance(value, decimal.Decimal):
+        _assert_numeric_precision_and_scale(value)
         return Value(string_value=str(value))
     raise ValueError("Unknown type: %s" % (value,))
 

diff --git a/tests/unit/spanner_dbapi/test_parse_utils.py b/tests/unit/spanner_dbapi/test_parse_utils.py
index 73277a7..11239d7 100644
--- a/tests/unit/spanner_dbapi/test_parse_utils.py
+++ b/tests/unit/spanner_dbapi/test_parse_utils.py
@@ -254,8 +254,6 @@ class TestParseUtils(unittest.TestCase):
 
     @unittest.skipIf(skip_condition, skip_message)
     def test_sql_pyformat_args_to_spanner(self):
-        import decimal
-
         from google.cloud.spanner_dbapi.parse_utils import sql_pyformat_args_to_spanner
 
         cases = [
@@ -300,16 +298,6 @@ class TestParseUtils(unittest.TestCase):
                 ("SELECT * from t WHERE id=10", {"f1": "app", "f2": "name"}),
                 ("SELECT * from t WHERE id=10", {"f1": "app", "f2": "name"}),
             ),
-            (
-                (
-                    "SELECT (an.p + %s) AS np FROM an WHERE (an.p + %s) = %s",
-                    (1, 1.0, decimal.Decimal("31")),
-                ),
-                (
-                    "SELECT (an.p + @a0) AS np FROM an WHERE (an.p + @a1) = @a2",
-                    {"a0": 1, "a1": 1.0, "a2": decimal.Decimal("31")},
-                ),
-            ),
         ]
         for ((sql_in, params), sql_want) in cases:
             with self.subTest(sql=sql_in):
diff --git a/tests/unit/test__helpers.py b/tests/unit/test__helpers.py
index fecf258..305a6ce 100644
--- a/tests/unit/test__helpers.py
+++ b/tests/unit/test__helpers.py
@@ -233,6 +233,65 @@ class Test_make_value_pb(unittest.TestCase):
         with self.assertRaises(ValueError):
             self._callFUT(object())
 
+    def test_w_numeric_precision_and_scale_valid(self):
+        import decimal
+        from google.protobuf.struct_pb2 import Value
+
+        cases = [
+            decimal.Decimal("42"),
+            decimal.Decimal("9.9999999999999999999999999999999999999E+28"),
+            decimal.Decimal("-9.9999999999999999999999999999999999999E+28"),
+            decimal.Decimal("99999999999999999999999999999.999999999"),
+            decimal.Decimal("1E+28"),
+            decimal.Decimal("1E-9"),
+        ]
+        for value in cases:
+            with self.subTest(value=value):
+                value_pb = self._callFUT(value)
+                self.assertIsInstance(value_pb, Value)
+                self.assertEqual(value_pb.string_value, str(value))
+
+    def test_w_numeric_precision_and_scale_invalid(self):
+        import decimal
+        from google.cloud.spanner_v1._helpers import (
+            NUMERIC_MAX_SCALE_ERR_MSG,
+            NUMERIC_MAX_PRECISION_ERR_MSG,
+        )
+
+        max_precision_error_msg = NUMERIC_MAX_PRECISION_ERR_MSG.format("30")
+        max_scale_error_msg = NUMERIC_MAX_SCALE_ERR_MSG.format("10")
+
+        cases = [
+            (
+                decimal.Decimal("9.9999999999999999999999999999999999999E+29"),
+                max_precision_error_msg,
+            ),
+            (
+                decimal.Decimal("-9.9999999999999999999999999999999999999E+29"),
+                max_precision_error_msg,
+            ),
+            (
+                decimal.Decimal("999999999999999999999999999999.99999999"),
+                max_precision_error_msg,
+            ),
+            (
+                decimal.Decimal("-999999999999999999999999999999.99999999"),
+                max_precision_error_msg,
+            ),
+            (
+                decimal.Decimal("999999999999999999999999999999"),
+                max_precision_error_msg,
+            ),
+            (decimal.Decimal("1E+29"), max_precision_error_msg),
+            (decimal.Decimal("1E-10"), max_scale_error_msg),
+        ]
+
+        for value, err_msg in cases:
+            with self.subTest(value=value, err_msg=err_msg):
+                self.assertRaisesRegex(
+                    ValueError, err_msg, lambda: self._callFUT(value),
+                )
+
 
 class Test_make_list_value_pb(unittest.TestCase):
     def _callFUT(self, *args, **kw):

Add validation in decimal to numeric conversion
Add validation in decimal to numeric conversion to ensure precision and recall is supported by spanner.

read more here: https://cloud.google.com/spanner/docs/data-types#numeric_type.

Similar validations are present in other clients eg: https://github.com/googleapis/java-spanner/blob/master/google-cloud-spanner/src/main/java/com/google/cloud/spanner/Value.java#L141-L155

tests/unit/test__helpers.py::Test_make_value_pb::test_w_numeric_precision_and_scale_invalid
tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_classify_stmt tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_ensure_where_clause tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_escape_name tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_get_param_types tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_get_param_types_none tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_insert_from_select tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_parse_insert tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_parse_insert_invalid tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_rows_for_insert_or_update tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_sql_pyformat_args_to_spanner tests/unit/spanner_dbapi/test_parse_utils.py::TestParseUtils::test_sql_pyformat_args_to_spanner_invalid tests/unit/test__helpers.py::Test_merge_query_options::test_base_dict_and_merge_none tests/unit/test__helpers.py::Test_merge_query_options::test_base_empty_and_merge_empty tests/unit/test__helpers.py::Test_merge_query_options::test_base_none_and_merge_none tests/unit/test__helpers.py::Test_merge_query_options::test_base_none_merge_dict tests/unit/test__helpers.py::Test_merge_query_options::test_base_none_merge_object tests/unit/test__helpers.py::Test_merge_query_options::test_base_object_merge_dict tests/unit/test__helpers.py::Test_make_value_pb::test_w_None tests/unit/test__helpers.py::Test_make_value_pb::test_w_bool tests/unit/test__helpers.py::Test_make_value_pb::test_w_bytes tests/unit/test__helpers.py::Test_make_value_pb::test_w_date tests/unit/test__helpers.py::Test_make_value_pb::test_w_explicit_unicode tests/unit/test__helpers.py::Test_make_value_pb::test_w_float tests/unit/test__helpers.py::Test_make_value_pb::test_w_float_nan tests/unit/test__helpers.py::Test_make_value_pb::test_w_float_neg_inf tests/unit/test__helpers.py::Test_make_value_pb::test_w_float_pos_inf tests/unit/test__helpers.py::Test_make_value_pb::test_w_int tests/unit/test__helpers.py::Test_make_value_pb::test_w_invalid_bytes tests/unit/test__helpers.py::Test_make_value_pb::test_w_list tests/unit/test__helpers.py::Test_make_value_pb::test_w_listvalue tests/unit/test__helpers.py::Test_make_value_pb::test_w_numeric tests/unit/test__helpers.py::Test_make_value_pb::test_w_numeric_precision_and_scale_valid tests/unit/test__helpers.py::Test_make_value_pb::test_w_tuple tests/unit/test__helpers.py::Test_make_value_pb::test_w_unknown_type tests/unit/test__helpers.py::Test_make_list_value_pb::test_empty tests/unit/test__helpers.py::Test_make_list_value_pb::test_w_multiple_values tests/unit/test__helpers.py::Test_make_list_value_pb::test_w_single_value tests/unit/test__helpers.py::Test_make_list_value_pbs::test_empty tests/unit/test__helpers.py::Test_make_list_value_pbs::test_w_multiple_values tests/unit/test__helpers.py::Test_make_list_value_pbs::test_w_single_values tests/unit/test__helpers.py::Test_parse_value_pb::test_w_array_empty tests/unit/test__helpers.py::Test_parse_value_pb::test_w_array_non_empty tests/unit/test__helpers.py::Test_parse_value_pb::test_w_bool tests/unit/test__helpers.py::Test_parse_value_pb::test_w_bytes tests/unit/test__helpers.py::Test_parse_value_pb::test_w_date tests/unit/test__helpers.py::Test_parse_value_pb::test_w_float tests/unit/test__helpers.py::Test_parse_value_pb::test_w_float_str tests/unit/test__helpers.py::Test_parse_value_pb::test_w_int tests/unit/test__helpers.py::Test_parse_value_pb::test_w_null tests/unit/test__helpers.py::Test_parse_value_pb::test_w_numeric tests/unit/test__helpers.py::Test_parse_value_pb::test_w_string tests/unit/test__helpers.py::Test_parse_value_pb::test_w_struct tests/unit/test__helpers.py::Test_parse_value_pb::test_w_unknown_type tests/unit/test__helpers.py::Test_parse_list_value_pbs::test_empty tests/unit/test__helpers.py::Test_parse_list_value_pbs::test_non_empty tests/unit/test__helpers.py::Test_SessionWrapper::test_ctor tests/unit/test__helpers.py::Test_metadata_with_prefix::test