diff --git a/crates/oxc_semantic/src/builder.rs b/crates/oxc_semantic/src/builder.rs
index 710bb280b..8be877747 100644
--- a/crates/oxc_semantic/src/builder.rs
+++ b/crates/oxc_semantic/src/builder.rs
@@ -10,6 +10,7 @@ use oxc_ast::{ast::*, visit::Visit, AstKind, SourceType, Trivias};
 use crate::{
     node::{AstNodeId, AstNodes, NodeFlags, SemanticNode},
     scope::ScopeBuilder,
+    symbol::SymbolTable,
     Semantic,
 };
 
@@ -23,6 +24,8 @@ pub struct SemanticBuilder<'a> {
     // builders
     nodes: AstNodes<'a>,
     scope: ScopeBuilder,
+    #[allow(unused)]
+    symbols: SymbolTable,
 }
 
 impl<'a> SemanticBuilder<'a> {
@@ -33,7 +36,14 @@ impl<'a> SemanticBuilder<'a> {
         let semantic_node =
             SemanticNode::new(AstKind::Root, scope.current_scope_id, NodeFlags::empty());
         let current_node_id = nodes.new_node(semantic_node).into();
-        Self { source_type, current_node_id, nodes, scope, current_node_flags: NodeFlags::empty() }
+        Self {
+            source_type,
+            current_node_id,
+            current_node_flags: NodeFlags::empty(),
+            nodes,
+            scope,
+            symbols: SymbolTable::default(),
+        }
     }
 
     #[must_use]
diff --git a/crates/oxc_semantic/src/lib.rs b/crates/oxc_semantic/src/lib.rs
index 740c8c69c..9bfa38a45 100644
--- a/crates/oxc_semantic/src/lib.rs
+++ b/crates/oxc_semantic/src/lib.rs
@@ -1,6 +1,7 @@
 mod builder;
 mod node;
 mod scope;
+mod symbol;
 
 use std::rc::Rc;
 
diff --git a/crates/oxc_semantic/src/symbol/id.rs b/crates/oxc_semantic/src/symbol/id.rs
new file mode 100644
index 000000000..3398aca11
--- /dev/null
+++ b/crates/oxc_semantic/src/symbol/id.rs
@@ -0,0 +1,40 @@
+use std::{
+    hash::Hash,
+    num::NonZeroUsize,
+    ops::{Index, IndexMut},
+};
+
+#[derive(Debug, Clone, Copy, PartialEq, Eq, Hash)]
+pub struct SymbolId(NonZeroUsize);
+
+impl Default for SymbolId {
+    fn default() -> Self {
+        Self::new(1)
+    }
+}
+
+impl<T> Index<SymbolId> for Vec<T> {
+    type Output = T;
+
+    fn index(&self, id: SymbolId) -> &Self::Output {
+        &self[id.index0()]
+    }
+}
+
+impl<T> IndexMut<SymbolId> for Vec<T> {
+    fn index_mut(&mut self, id: SymbolId) -> &mut T {
+        &mut self[id.index0()]
+    }
+}
+
+impl SymbolId {
+    #[must_use]
+    pub fn new(n: usize) -> Self {
+        unsafe { Self(NonZeroUsize::new_unchecked(n)) }
+    }
+
+    #[must_use]
+    pub(crate) fn index0(self) -> usize {
+        self.0.get() - 1
+    }
+}
diff --git a/crates/oxc_semantic/src/symbol/mod.rs b/crates/oxc_semantic/src/symbol/mod.rs
new file mode 100644
index 000000000..f59fe5e8d
--- /dev/null
+++ b/crates/oxc_semantic/src/symbol/mod.rs
@@ -0,0 +1,47 @@
+//! Symbol and Symbol Table for tracking of semantics of variables
+
+pub mod id;
+pub mod table;
+
+use oxc_ast::{Atom, Span};
+
+pub use self::{id::SymbolId, table::SymbolTable};
+
+#[derive(Debug)]
+pub struct Symbol {
+    id: SymbolId,
+    name: Atom,
+    span: Span,
+}
+
+#[cfg(all(target_arch = "x86_64", target_pointer_width = "64"))]
+#[test]
+fn symbol_size() {
+    use std::mem::size_of;
+    assert_eq!(size_of::<Symbol>(), 40);
+}
+
+impl Symbol {
+    #[must_use]
+    pub fn new(id: SymbolId, name: Atom, span: Span) -> Self {
+        Self { id, name, span }
+    }
+
+    #[must_use]
+    #[allow(unused)]
+    pub fn id(&self) -> SymbolId {
+        self.id
+    }
+
+    #[must_use]
+    #[allow(unused)]
+    pub fn name(&self) -> &Atom {
+        &self.name
+    }
+
+    #[must_use]
+    #[allow(unused)]
+    pub fn span(&self) -> &Span {
+        &self.span
+    }
+}
diff --git a/crates/oxc_semantic/src/symbol/table.rs b/crates/oxc_semantic/src/symbol/table.rs
new file mode 100644
index 000000000..1cbf504df
--- /dev/null
+++ b/crates/oxc_semantic/src/symbol/table.rs
@@ -0,0 +1,55 @@
+use std::ops::{Deref, Index, IndexMut};
+
+use oxc_ast::{Atom, Span};
+
+use super::{Symbol, SymbolId};
+
+#[derive(Debug, Default)]
+pub struct SymbolTable {
+    symbols: Vec<Symbol>,
+}
+
+impl Index<SymbolId> for SymbolTable {
+    type Output = Symbol;
+
+    fn index(&self, index: SymbolId) -> &Self::Output {
+        &self.symbols[index.index0()]
+    }
+}
+
+impl IndexMut<SymbolId> for SymbolTable {
+    fn index_mut(&mut self, index: SymbolId) -> &mut Self::Output {
+        &mut self.symbols[index.index0()]
+    }
+}
+
+impl Deref for SymbolTable {
+    type Target = Vec<Symbol>;
+
+    fn deref(&self) -> &Self::Target {
+        &self.symbols
+    }
+}
+
+impl SymbolTable {
+    #[must_use]
+    #[allow(unused)]
+    pub fn symbols(&self) -> &Vec<Symbol> {
+        &self.symbols
+    }
+
+    #[must_use]
+    #[allow(unused)]
+    pub fn get(&self, id: SymbolId) -> Option<&Symbol> {
+        self.symbols.get(id.index0())
+    }
+
+    #[must_use]
+    #[allow(unused)]
+    pub fn create(&mut self, name: Atom, span: Span) -> SymbolId {
+        let symbol_id = SymbolId::new(self.symbols.len() + 1);
+        let symbol = Symbol::new(symbol_id, name, span);
+        self.symbols.push(symbol);
+        symbol_id
+    }
+}