diff --git a/xla/service/cpu/runtime/BUILD b/xla/service/cpu/runtime/BUILD
index 24c791695e369..d6429b5e6d513 100644
--- a/xla/service/cpu/runtime/BUILD
+++ b/xla/service/cpu/runtime/BUILD
@@ -771,6 +771,29 @@ xla_cc_test(
     ],
 )
 
+cc_library(
+    name = "resource_use",
+    srcs = ["resource_use.cc"],
+    hdrs = ["resource_use.h"],
+    deps = [
+        "@com_google_absl//absl/algorithm:container",
+        "@com_google_absl//absl/container:flat_hash_set",
+        "@com_google_absl//absl/memory",
+        "@com_google_absl//absl/types:span",
+    ],
+)
+
+xla_cc_test(
+    name = "resource_use_test",
+    srcs = ["resource_use_test.cc"],
+    deps = [
+        ":resource_use",
+        "//xla/service:buffer_assignment",
+        "@tsl//tsl/platform:test",
+        "@tsl//tsl/platform:test_main",
+    ],
+)
+
 cc_library(
     name = "rng_state_thunk",
     srcs = ["rng_state_thunk.cc"],
diff --git a/xla/service/cpu/runtime/resource_use.cc b/xla/service/cpu/runtime/resource_use.cc
new file mode 100644
index 0000000000000..3e5ceabb9ac53
--- /dev/null
+++ b/xla/service/cpu/runtime/resource_use.cc
@@ -0,0 +1,77 @@
+/* Copyright 2024 The OpenXLA Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+==============================================================================*/
+
+#include "xla/service/cpu/runtime/resource_use.h"
+
+#include <memory>
+
+#include "absl/algorithm/container.h"
+#include "absl/container/flat_hash_set.h"
+#include "absl/memory/memory.h"
+#include "absl/types/span.h"
+
+namespace xla::cpu {
+
+std::shared_ptr<Resource> Resource::Create(Kind kind) {
+  return absl::WrapUnique(new Resource(kind));
+}
+
+Resource::Resource(Kind kind) : kind_(kind) {}
+
+ResourceUse::ResourceUse(std::shared_ptr<Resource> resource,
+                         ResourceAccess access)
+    : resource_(resource), access_(access) {}
+
+ResourceUse::ReadWriteSet::ReadWriteSet() = default;
+
+void ResourceUse::ReadWriteSet::Add(ResourceUse use) {
+  switch (use.access()) {
+    case ResourceUse::kRead:
+      read_.insert(use.resource());
+      break;
+    case ResourceUse::kWrite:
+      write_.insert(use.resource());
+      break;
+  }
+}
+
+void ResourceUse::ReadWriteSet::AddAll(absl::Span<const ResourceUse> uses) {
+  for (const auto& use : uses) Add(use);
+}
+
+bool ResourceUse::ReadWriteSet::HasConflicts(const ResourceUse& use) const {
+  return use.access() == ResourceAccess::kWrite
+             ? write_.contains(use.resource()) || read_.contains(use.resource())
+             : write_.contains(use.resource());
+}
+
+bool ResourceUse::ReadWriteSet::HasConflicts(
+    absl::Span<const ResourceUse> uses) const {
+  return absl::c_any_of(
+      uses, [&](const ResourceUse& use) { return HasConflicts(use); });
+}
+
+bool ResourceUse::ReadWriteSet::HasConflicts(const ReadWriteSet& other) {
+  return absl::c_any_of(other.read_,
+                        [&](const std::shared_ptr<Resource>& resource) {
+                          return HasConflicts(ResourceUse::Read(resource));
+                        }) ||
+         absl::c_any_of(other.write_,
+                        [&](const std::shared_ptr<Resource>& resource) {
+                          return HasConflicts(ResourceUse::Write(resource));
+                        });
+}
+
+}  // namespace xla::cpu
diff --git a/xla/service/cpu/runtime/resource_use.h b/xla/service/cpu/runtime/resource_use.h
new file mode 100644
index 0000000000000..6ee1f1bfd6ac9
--- /dev/null
+++ b/xla/service/cpu/runtime/resource_use.h
@@ -0,0 +1,114 @@
+/* Copyright 2024 The OpenXLA Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+==============================================================================*/
+
+#ifndef XLA_SERVICE_CPU_RUNTIME_RESOURCE_USE_H_
+#define XLA_SERVICE_CPU_RUNTIME_RESOURCE_USE_H_
+
+#include <memory>
+#include <utility>
+
+#include "absl/container/flat_hash_set.h"
+#include "absl/types/span.h"
+
+namespace xla::cpu {
+
+// `Resource` models a run time resource that imposes ordering on the thunk
+// execution in addition to thunk buffer uses.
+class Resource {
+ public:
+  enum class Kind {
+    // Side-effecting operations (i.e., infeed and outfeed) define their
+    // execution order via token dependencies. We rely on token resource to
+    // enforce ordering at run time.
+    kToken,
+
+    // Collective operations must be executed in the same order as they are
+    // defined in the HLO module. We rely on collective communicator resource
+    // to enforce ordering at run time.
+    kCollectiveCommunicator
+  };
+
+  static constexpr Kind kToken = Kind::kToken;
+  static constexpr Kind kCollectiveCommunicator = Kind::kCollectiveCommunicator;
+
+  static std::shared_ptr<Resource> Create(Kind kind);
+
+  Kind kind() const { return kind_; }
+
+ private:
+  explicit Resource(Kind kind);
+  Kind kind_;
+};
+
+// For consistency with BufferUse, we model resource uses as writes or reads
+// to and from resource. Resources have referential equality: we rely on
+// comparing pointers to check if resource is the same or not.
+class ResourceUse {
+ public:
+  enum class ResourceAccess { kRead, kWrite };
+
+  static constexpr ResourceAccess kRead = ResourceAccess::kRead;
+  static constexpr ResourceAccess kWrite = ResourceAccess::kWrite;
+
+  static ResourceUse Read(std::shared_ptr<Resource> resource) {
+    return ResourceUse(std::move(resource), ResourceAccess::kRead);
+  }
+
+  static ResourceUse Write(std::shared_ptr<Resource> resource) {
+    return ResourceUse(std::move(resource), ResourceAccess::kWrite);
+  }
+
+  const std::shared_ptr<Resource>& resource() const { return resource_; }
+  ResourceAccess access() const { return access_; }
+
+  // ReadWriteSet tracks a set of read and write resources.
+  class ReadWriteSet {
+   public:
+    ReadWriteSet();
+
+    void Add(ResourceUse use);
+    void AddAll(absl::Span<const ResourceUse> uses);
+
+    // Returns true if any of the resource use(s) has a conflict with tracked
+    // resource reads or writes.
+    bool HasConflicts(const ResourceUse& use) const;
+    bool HasConflicts(absl::Span<const ResourceUse> uses) const;
+    bool HasConflicts(const ReadWriteSet& other);
+
+   private:
+    absl::flat_hash_set<std::shared_ptr<Resource>> read_;
+    absl::flat_hash_set<std::shared_ptr<Resource>> write_;
+  };
+
+  bool operator==(const ResourceUse& other) const {
+    return resource_ == other.resource_ && access_ == other.access_;
+  }
+
+  bool operator!=(const ResourceUse& other) const { return !(*this == other); }
+
+  template <typename H>
+  friend H AbslHashValue(H h, const ResourceUse& use) {
+    return H::combine(std::move(h), use.resource_, use.access_);
+  }
+
+ private:
+  ResourceUse(std::shared_ptr<Resource> resource, ResourceAccess access);
+  std::shared_ptr<Resource> resource_;
+  ResourceAccess access_;
+};
+
+}  // namespace xla::cpu
+
+#endif  // XLA_SERVICE_CPU_RUNTIME_RESOURCE_USE_H_
diff --git a/xla/service/cpu/runtime/resource_use_test.cc b/xla/service/cpu/runtime/resource_use_test.cc
new file mode 100644
index 0000000000000..4d3c9bbaf4cec
--- /dev/null
+++ b/xla/service/cpu/runtime/resource_use_test.cc
@@ -0,0 +1,53 @@
+/* Copyright 2024 The OpenXLA Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+==============================================================================*/
+
+#include "xla/service/cpu/runtime/resource_use.h"
+
+#include "tsl/platform/test.h"
+
+namespace xla::cpu {
+namespace {
+
+TEST(ResourceUseTest, Equality) {
+  auto token = Resource::Create(Resource::kToken);
+  auto use0 = ResourceUse::Read(token);
+  auto use1 = ResourceUse::Write(token);
+  auto use2 = ResourceUse::Read(token);
+
+  EXPECT_NE(use0, use1);
+  EXPECT_EQ(use0, use2);
+}
+
+TEST(ResourceUseTest, ReadWriteSet) {
+  ResourceUse::ReadWriteSet rwset;
+
+  auto token0 = Resource::Create(Resource::kToken);
+  auto token1 = Resource::Create(Resource::kToken);
+
+  rwset.Add(ResourceUse::Read(token0));
+  EXPECT_FALSE(rwset.HasConflicts({ResourceUse::Read(token0)}));
+  EXPECT_TRUE(rwset.HasConflicts({ResourceUse::Write(token0)}));
+  EXPECT_FALSE(rwset.HasConflicts({ResourceUse::Read(token1)}));
+  EXPECT_FALSE(rwset.HasConflicts({ResourceUse::Write(token1)}));
+
+  rwset.Add(ResourceUse::Write(token0));
+  EXPECT_TRUE(rwset.HasConflicts({ResourceUse::Read(token0)}));
+  EXPECT_TRUE(rwset.HasConflicts({ResourceUse::Write(token0)}));
+  EXPECT_FALSE(rwset.HasConflicts({ResourceUse::Read(token1)}));
+  EXPECT_FALSE(rwset.HasConflicts({ResourceUse::Write(token1)}));
+}
+
+}  // namespace
+}  // namespace xla::cpu