diff --git a/api/include/opentelemetry/context/TBD b/api/include/opentelemetry/context/TBD
deleted file mode 100644
index e69de29bb2..0000000000
diff --git a/api/include/opentelemetry/context/context.h b/api/include/opentelemetry/context/context.h
new file mode 100644
index 0000000000..35b7920c09
--- /dev/null
+++ b/api/include/opentelemetry/context/context.h
@@ -0,0 +1,92 @@
+#pragma once
+
+#include "opentelemetry/common/attribute_value.h"
+#include "opentelemetry/context/context_value.h"
+#include "opentelemetry/nostd/string_view.h"
+#include "opentelemetry/trace/key_value_iterable_view.h"
+
+#include <iostream>
+#include <map>
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace context
+{
+
+// The context class provides a context identifier.
+// This is a dummy class that is meant to be overridden,
+// the methods return default values.
+class Context
+{
+
+public:
+  Context() = default;
+
+  // Contructor, creates a context object from a map of keys
+  // and identifiers.
+  template <class T, nostd::enable_if_t<trace::detail::is_key_value_iterable<T>::value> * = nullptr>
+  Context(const T &keys_and_values)
+  {
+    trace::KeyValueIterableView<T> iterable{keys_and_values};
+    iterable.ForEachKeyValue([&](nostd::string_view key, context::ContextValue value) noexcept {
+      context_map_[std::string(key)] = value;
+      return true;
+    });
+  }
+
+  // Accepts a key and a value and then returns a new context that
+  // contains both the original pairs and the new pair.
+  template <class T>
+  Context SetValue(nostd::string_view key, T &value) noexcept
+  {
+    std::map<std::string, context::ContextValue> context_map_copy;
+    trace::KeyValueIterableView<std::map<std::string, context::ContextValue>> context_map_iterable{
+        context_map_};
+
+    context_map_iterable.ForEachKeyValue([&](nostd::string_view key,
+                                             context::ContextValue value) noexcept {
+      context_map_copy[std::string(key)] = value;
+      return true;
+    });
+
+    context_map_copy[std::string(key)] = value;
+
+    return Context(context_map_copy);
+  }
+
+  // Accepts a new iterable and then returns a new context that
+  // contains both the original pairs and the new pair.
+  template <class T, nostd::enable_if_t<trace::detail::is_key_value_iterable<T>::value> * = nullptr>
+  Context SetValues(T &keys_and_values) noexcept
+  {
+    std::map<std::string, context::ContextValue> context_map_copy;
+    trace::KeyValueIterableView<std::map<std::string, context::ContextValue>> context_map_iterable{
+        context_map_};
+
+    context_map_iterable.ForEachKeyValue([&](nostd::string_view key,
+                                             context::ContextValue value) noexcept {
+      context_map_copy[std::string(key)] = value;
+      return true;
+    });
+
+    trace::KeyValueIterableView<T> iterable{keys_and_values};
+
+    iterable.ForEachKeyValue([&](nostd::string_view key, context::ContextValue value) noexcept {
+      context_map_copy[std::string(key)] = value;
+      return true;
+    });
+
+    return Context(context_map_copy);
+  }
+
+  // Returns the value associated with the passed in key.
+  context::ContextValue GetValue(nostd::string_view key) { return context_map_[std::string(key)]; }
+
+  // Copy Constructors.
+  Context(const Context &other) = default;
+  Context &operator=(const Context &other) = default;
+
+private:
+  std::map<std::string, context::ContextValue> context_map_;
+};
+}  // namespace context
+OPENTELEMETRY_END_NAMESPACE
diff --git a/api/include/opentelemetry/context/context_value.h b/api/include/opentelemetry/context/context_value.h
new file mode 100644
index 0000000000..bccdac46d1
--- /dev/null
+++ b/api/include/opentelemetry/context/context_value.h
@@ -0,0 +1,28 @@
+#pragma once
+
+#include <cstdint>
+
+#include "opentelemetry/nostd/span.h"
+#include "opentelemetry/nostd/string_view.h"
+#include "opentelemetry/nostd/variant.h"
+#include "opentelemetry/version.h"
+
+OPENTELEMETRY_BEGIN_NAMESPACE
+namespace context
+{
+using ContextValue = nostd::variant<bool,
+                                    int,
+                                    int64_t,
+                                    unsigned int,
+                                    uint64_t,
+                                    double,
+                                    nostd::string_view,
+                                    nostd::span<const bool>,
+                                    nostd::span<const int>,
+                                    nostd::span<const int64_t>,
+                                    nostd::span<const unsigned int>,
+                                    nostd::span<const uint64_t>,
+                                    nostd::span<const double>,
+                                    nostd::span<const nostd::string_view>>;
+}  // namespace context
+OPENTELEMETRY_END_NAMESPACE
diff --git a/api/test/context/BUILD b/api/test/context/BUILD
new file mode 100644
index 0000000000..26728542b8
--- /dev/null
+++ b/api/test/context/BUILD
@@ -0,0 +1,10 @@
+cc_test(
+    name = "context_test",
+    srcs = [
+        "context_test.cc",
+    ],
+    deps = [
+        "//api",
+        "@com_google_googletest//:gtest_main",
+    ],
+)
diff --git a/api/test/context/CMakeLists.txt b/api/test/context/CMakeLists.txt
new file mode 100644
index 0000000000..38d48ef0e8
--- /dev/null
+++ b/api/test/context/CMakeLists.txt
@@ -0,0 +1,8 @@
+include(GoogleTest)
+
+foreach(testname context_test)
+  add_executable(${testname} "${testname}.cc")
+  target_link_libraries(${testname} ${GTEST_BOTH_LIBRARIES}
+                        ${CMAKE_THREAD_LIBS_INIT} opentelemetry_api)
+  gtest_add_tests(TARGET ${testname} TEST_PREFIX context. TEST_LIST ${testname})
+endforeach()
diff --git a/api/test/context/context_test.cc b/api/test/context/context_test.cc
new file mode 100644
index 0000000000..ee366d1a1a
--- /dev/null
+++ b/api/test/context/context_test.cc
@@ -0,0 +1,104 @@
+#include "opentelemetry/context/context.h"
+
+#include <map>
+
+#include <gtest/gtest.h>
+
+using namespace opentelemetry;
+
+// Tests that the context constructor accepts an std::map.
+TEST(ContextTest, ContextIterableAcceptsMap)
+{
+  std::map<std::string, context::ContextValue> map_test = {{"test_key", "123"}};
+  context::Context context_test                         = context::Context(map_test);
+}
+
+// Tests that the GetValue method returns the expected value.
+TEST(ContextTest, ContextGetValueReturnsExpectedValue)
+{
+  std::map<std::string, std::string> map_test = {{"test_key", "123"}, {"foo_key", "456"}};
+
+  context::Context context_test = context::Context(map_test);
+  EXPECT_EQ(nostd::get<nostd::string_view>(context_test.GetValue("test_key")), "123");
+  EXPECT_EQ(nostd::get<nostd::string_view>(context_test.GetValue("foo_key")), "456");
+}
+
+// Tests that the SetValues method accepts an std::map.
+TEST(ContextTest, ContextSetValuesAcceptsMap)
+{
+  std::map<std::string, context::ContextValue> map_test       = {{"test_key", "123"}};
+  std::map<std::string, context::ContextValue> map_test_write = {{"foo_key", "456"}};
+  context::Context context_test                               = context::Context(map_test);
+  context::Context foo_test = context_test.SetValues(map_test_write);
+  EXPECT_EQ(nostd::get<nostd::string_view>(foo_test.GetValue("test_key")), "123");
+  EXPECT_EQ(nostd::get<nostd::string_view>(foo_test.GetValue("foo_key")), "456");
+}
+
+// Tests that the SetValues method accepts a nostd::string_view and
+// context::ContextValue.
+TEST(ContextTest, ContextSetValuesAcceptsStringViewContextValue)
+{
+  nostd::string_view string_view_test      = "string_view";
+  context::ContextValue context_value_test = "123";
+  context::Context context_test            = context::Context();
+  context::Context context_foo = context_test.SetValue(string_view_test, context_value_test);
+  EXPECT_EQ(nostd::get<nostd::string_view>(context_foo.GetValue(string_view_test)), "123");
+}
+
+// Tests that the original context does not change when a value is
+// written to it.
+TEST(ContextTest, ContextImmutability)
+{
+  std::map<std::string, context::ContextValue> map_test = {{"test_key", "123"}};
+  context::Context context_test                         = context::Context(map_test);
+
+  context::Context context_foo = context_test.SetValue("foo_key", "456");
+#if __EXCEPTIONS
+  EXPECT_THROW(nostd::get<nostd::string_view>(context_test.GetValue("foo_key")),
+               nostd::bad_variant_access);
+#else
+  EXPECT_DEATH({ nostd::get<nostd::string_view>(context_test.GetValue("foo_key")); }, "");
+#endif
+}
+
+// Tests that writing the same to a context overwrites the original value.
+TEST(ContextTest, ContextKeyOverwrite)
+{
+  std::map<std::string, context::ContextValue> map_test = {{"test_key", "123"}};
+  context::Context context_test                         = context::Context(map_test);
+  context::Context context_foo                          = context_test.SetValue("test_key", "456");
+
+  EXPECT_EQ(nostd::get<nostd::string_view>(context_foo.GetValue("test_key")), "456");
+}
+
+// Tests that the new Context Objects inherits the keys and values
+// of the original context object.
+TEST(ContextTest, ContextInheritance)
+{
+
+  using M                       = std::map<std::string, context::ContextValue>;
+  context::Context test_context = context::Context();
+
+  M m1 = {{"test_key", "123"}, {"foo_key", "456"}};
+  M m2 = {{"other_key", "789"}};
+
+  context::Context foo_context   = test_context.SetValues(m1);
+  context::Context other_context = foo_context.SetValues(m2);
+
+  EXPECT_EQ(nostd::get<nostd::string_view>(other_context.GetValue("test_key")), "123");
+  EXPECT_EQ(nostd::get<nostd::string_view>(other_context.GetValue("foo_key")), "456");
+}
+
+// Tests that copying a context copies the key value pairs as expected.
+TEST(ContextTest, ContextCopyOperator)
+{
+  std::map<std::string, std::string> test_map = {
+      {"test_key", "123"}, {"foo_key", "456"}, {"other_key", "789"}};
+
+  context::Context test_context   = context::Context(test_map);
+  context::Context copied_context = test_context;
+
+  EXPECT_EQ(nostd::get<nostd::string_view>(copied_context.GetValue("test_key")), "123");
+  EXPECT_EQ(nostd::get<nostd::string_view>(copied_context.GetValue("foo_key")), "456");
+  EXPECT_EQ(nostd::get<nostd::string_view>(copied_context.GetValue("other_key")), "789");
+}