diff --git a/include/backend/backend.hpp b/include/backend/backend.hpp
new file mode 100644
index 0000000..473a7b9
--- /dev/null
+++ b/include/backend/backend.hpp
@@ -0,0 +1,21 @@
+#pragma once
+
+#include <cstddef>
+
+namespace CUDANet::Backend
+{   
+
+class IBackend
+{
+public:
+
+    // Memory management
+    virtual void* allocate(size_t bytes) = 0;
+    virtual void deallocate(void* ptr) = 0;
+
+    virtual void copyToDevice(void* devicePtr, const void* hostPtr, size_t bytes) = 0;
+    virtual void copyToHost(void* hostPtr, const void* devicePtr, size_t bytes) = 0;
+
+};
+
+} // namespace CUDANet::Backend
\ No newline at end of file
diff --git a/include/backend/tensor.hpp b/include/backend/tensor.hpp
new file mode 100644
index 0000000..87c2e04
--- /dev/null
+++ b/include/backend/tensor.hpp
@@ -0,0 +1,38 @@
+#pragma once
+#include <cstddef>
+#include "backend/backend.hpp"
+#include <vector>
+
+namespace CUDANet::Backend
+{
+
+enum class DType
+{
+    FLOAT32,
+    // FLOAT16,  // Not implemented yet
+    // INT32,  // Not implemented yet
+};
+
+typedef std::vector<size_t> Shape;
+
+class Tensor
+{
+public:
+    Tensor(Shape shape, DType dtype, IBackend* backend);
+    ~Tensor();
+
+    void* allocate();
+    void deallocate();
+
+    void toDevice(const void* hostPtr);
+    void toHost(void* hostPtr);
+
+private:
+    Shape       shape;
+    DType       dtype;
+    IBackend*   backend;
+    void*       devicePtr;
+    void*       hostPtr;
+};
+
+} // namespace CUDANet::Backend
\ No newline at end of file
diff --git a/src/backends/tensor.cpp b/src/backends/tensor.cpp
new file mode 100644
index 0000000..9413b5b
--- /dev/null
+++ b/src/backends/tensor.cpp
@@ -0,0 +1,11 @@
+#include "backend/tensor.hpp"
+
+using namespace CUDANet::Backend;
+
+Tensor::Tensor(Shape shape, DType dtype, IBackend* backend)
+    : shape(shape), dtype(dtype), backend(backend), devicePtr(nullptr), hostPtr(nullptr) {}
+
+Tensor::~Tensor() {
+    deallocate();
+}
+