diff --git a/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionBuilder.java b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionBuilder.java
new file mode 100644
index 00000000000..93faa49aca3
--- /dev/null
+++ b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionBuilder.java
@@ -0,0 +1,64 @@
+/*
+ * Copyright The OpenTelemetry Authors
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+package io.opentelemetry.exporter.otlp.profiles;
+
+import io.opentelemetry.exporter.otlp.internal.data.ImmutableSampleData;
+import java.util.ArrayList;
+import java.util.HashMap;
+import java.util.List;
+import java.util.Map;
+import javax.annotation.Nullable;
+
+/**
+ * Assembles a collection of state observations into a collection of SampleData objects i.e. proto
+ * Sample messages.
+ *
+ * <p>Observations (samples or traces from a profiler) having the same key can be merged to save
+ * space without loss of fidelity. On the wire, a single Sample, modelled in the API as a SampleData
+ * object, comprises shared fields (the key) and per-occurrence fields (the value and timestamp).
+ * This class maps the raw observations to the aggregations.
+ *
+ * <p>This class is not threadsafe and must be externally synchronized.
+ */
+public class SampleCompositionBuilder {
+
+  private final Map<SampleCompositionKey, SampleCompositionValue> map = new HashMap<>();
+
+  /**
+   * Constructs a new collection of SampleData instances based on the builder's value.
+   *
+   * @return a new {@code List<SampleData>}
+   */
+  public List<SampleData> build() {
+    List<SampleData> result = new ArrayList<>(map.size());
+    for (Map.Entry<SampleCompositionKey, SampleCompositionValue> entry : map.entrySet()) {
+      SampleCompositionKey key = entry.getKey();
+      SampleCompositionValue value = entry.getValue();
+      SampleData sampleData =
+          ImmutableSampleData.create(
+              key.getStackIndex(),
+              value.getValues(),
+              key.getAttributeIndices(),
+              key.getLinkIndex(),
+              value.getTimestamps());
+      result.add(sampleData);
+    }
+
+    return result;
+  }
+
+  /**
+   * Adds a new observation to the collection.
+   *
+   * @param key the shared ('primary key') fields of the observation.
+   * @param value the observed data point.
+   * @param timestamp the time of the observation.
+   */
+  public void add(SampleCompositionKey key, @Nullable Long value, @Nullable Long timestamp) {
+    SampleCompositionValue v = map.computeIfAbsent(key, key1 -> new SampleCompositionValue());
+    v.add(value, timestamp);
+  }
+}
diff --git a/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionKey.java b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionKey.java
new file mode 100644
index 00000000000..8a7abab23d4
--- /dev/null
+++ b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionKey.java
@@ -0,0 +1,62 @@
+/*
+ * Copyright The OpenTelemetry Authors
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+package io.opentelemetry.exporter.otlp.profiles;
+
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.List;
+import java.util.Objects;
+import javax.annotation.concurrent.Immutable;
+
+/**
+ * A SampleCompositionKey represents the identity portion of an aggregation of observed data.
+ * Observations (samples) having the same key can be merged to save space without loss of fidelity.
+ */
+@Immutable
+public class SampleCompositionKey {
+
+  // on the wire, a Sample's identity (i.e. 'primary key') is the tuple of
+  // {stack_index, sorted(attribute_indices), link_index}
+  private final int stackIndex;
+  private final List<Integer> attributeIndices;
+  private final int linkIndex;
+
+  public SampleCompositionKey(int stackIndex, List<Integer> attributeIndices, int linkIndex) {
+    this.stackIndex = stackIndex;
+    List<Integer> tmp = new ArrayList<>(attributeIndices);
+    Collections.sort(tmp);
+    this.attributeIndices = Collections.unmodifiableList(tmp);
+    this.linkIndex = linkIndex;
+  }
+
+  public int getStackIndex() {
+    return stackIndex;
+  }
+
+  public List<Integer> getAttributeIndices() {
+    return attributeIndices;
+  }
+
+  public int getLinkIndex() {
+    return linkIndex;
+  }
+
+  @Override
+  public boolean equals(Object o) {
+    if (!(o instanceof SampleCompositionKey)) {
+      return false;
+    }
+    SampleCompositionKey that = (SampleCompositionKey) o;
+    return stackIndex == that.stackIndex
+        && linkIndex == that.linkIndex
+        && Objects.equals(attributeIndices, that.attributeIndices);
+  }
+
+  @Override
+  public int hashCode() {
+    return Objects.hash(stackIndex, attributeIndices, linkIndex);
+  }
+}
diff --git a/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionValue.java b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionValue.java
new file mode 100644
index 00000000000..90a6041d1aa
--- /dev/null
+++ b/exporters/otlp/profiles/src/main/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionValue.java
@@ -0,0 +1,52 @@
+/*
+ * Copyright The OpenTelemetry Authors
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+package io.opentelemetry.exporter.otlp.profiles;
+
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.List;
+import javax.annotation.Nullable;
+
+/**
+ * A SampleCompositionValue represents the per-observation parts of an aggregation of observed data.
+ * Observations (samples) having the same key can be merged by appending their distinct fields to
+ * the composed value.
+ *
+ * <p>This class is not threadsafe and must be externally synchronized.
+ */
+public class SampleCompositionValue {
+
+  private final List<Long> values = new ArrayList<>();
+  private final List<Long> timestamps = new ArrayList<>();
+
+  public List<Long> getValues() {
+    return Collections.unmodifiableList(values);
+  }
+
+  public List<Long> getTimestamps() {
+    return Collections.unmodifiableList(timestamps);
+  }
+
+  /**
+   * Add a new observation to the collection.
+   *
+   * <p>Note that, whilst not enforced by the API, it is required that all observations in a
+   * collection share the same 'shape'. That is, they have either a value without timestamp, a
+   * timestamp without value, or both timestamp and value. Thus each array (values, timestamps) in
+   * the collection is either zero length, or the same length as the other.
+   *
+   * @param value the observed data point.
+   * @param timestamp the time of the observation.
+   */
+  public void add(@Nullable Long value, @Nullable Long timestamp) {
+    if (value != null) {
+      values.add(value);
+    }
+    if (timestamp != null) {
+      timestamps.add(timestamp);
+    }
+  }
+}
diff --git a/exporters/otlp/profiles/src/test/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionTest.java b/exporters/otlp/profiles/src/test/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionTest.java
new file mode 100644
index 00000000000..a4ae1f75f8a
--- /dev/null
+++ b/exporters/otlp/profiles/src/test/java/io/opentelemetry/exporter/otlp/profiles/SampleCompositionTest.java
@@ -0,0 +1,90 @@
+/*
+ * Copyright The OpenTelemetry Authors
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+package io.opentelemetry.exporter.otlp.profiles;
+
+import static org.assertj.core.api.Assertions.assertThat;
+
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.List;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+
+class SampleCompositionTest {
+
+  SampleCompositionBuilder sampleCompositionBuilder;
+
+  @BeforeEach
+  void setUp() {
+    sampleCompositionBuilder = new SampleCompositionBuilder();
+  }
+
+  @Test
+  public void empty() {
+    assertThat(sampleCompositionBuilder.build()).isEmpty();
+  }
+
+  @Test
+  public void keyEquality() {
+    SampleCompositionKey a;
+    SampleCompositionKey b;
+
+    a = new SampleCompositionKey(1, listOf(2, 3), 4);
+    b = new SampleCompositionKey(1, listOf(2, 3), 4);
+    assertThat(a).isEqualTo(b);
+    assertThat(a.hashCode()).isEqualTo(b.hashCode());
+
+    b = new SampleCompositionKey(1, listOf(3, 2), 4);
+    assertThat(a).isEqualTo(b);
+    assertThat(a.hashCode()).isEqualTo(b.hashCode());
+
+    b = new SampleCompositionKey(2, listOf(2, 3), 4);
+    assertThat(a).isNotEqualTo(b);
+  }
+
+  @Test
+  public void valueElidesNulls() {
+    SampleCompositionValue v = new SampleCompositionValue();
+    v.add(1L, 1L);
+    v.add(null, 2L);
+    v.add(2L, null);
+    assertThat(v.getValues().size()).isEqualTo(2);
+    assertThat(v.getTimestamps().size()).isEqualTo(2);
+  }
+
+  @Test
+  public void isAggregatingSameKey() {
+    SampleCompositionKey sampleCompositionKey =
+        new SampleCompositionKey(0, Collections.emptyList(), 0);
+    sampleCompositionBuilder.add(sampleCompositionKey, 1L, 1L);
+    sampleCompositionBuilder.add(sampleCompositionKey, 2L, 2L);
+
+    List<SampleData> sampleDataList = sampleCompositionBuilder.build();
+    assertThat(sampleDataList).size().isEqualTo(1);
+    assertThat(sampleDataList.get(0).getTimestamps().size()).isEqualTo(2);
+    assertThat(sampleDataList.get(0).getValues().size()).isEqualTo(2);
+  }
+
+  @Test
+  public void isNotAggregatingDifferentKey() {
+    SampleCompositionKey keyA = new SampleCompositionKey(1, Collections.emptyList(), 0);
+    sampleCompositionBuilder.add(keyA, 1L, 1L);
+    SampleCompositionKey keyB = new SampleCompositionKey(2, Collections.emptyList(), 0);
+    sampleCompositionBuilder.add(keyB, 2L, 2L);
+
+    List<SampleData> sampleDataList = sampleCompositionBuilder.build();
+    assertThat(sampleDataList).size().isEqualTo(2);
+    assertThat(sampleDataList.get(0).getTimestamps().size()).isEqualTo(1);
+    assertThat(sampleDataList.get(1).getTimestamps().size()).isEqualTo(1);
+  }
+
+  private static <T> List<T> listOf(T a, T b) {
+    ArrayList<T> list = new ArrayList<>();
+    list.add(a);
+    list.add(b);
+    return Collections.unmodifiableList(list);
+  }
+}