diff --git a/src/c/AclContext.cpp b/src/c/AclContext.cpp
new file mode 100644
index 0000000..e88995b
--- /dev/null
+++ b/src/c/AclContext.cpp
@@ -0,0 +1,122 @@
+/*
+ * Copyright (c) 2021 Arm Limited.
+ *
+ * SPDX-License-Identifier: MIT
+ *
+ * Permission is hereby granted, free of charge, to any person obtaining a copy
+ * of this software and associated documentation files (the "Software"), to
+ * deal in the Software without restriction, including without limitation the
+ * rights to use, copy, modify, merge, publish, distribute, sublicense, and/or
+ * sell copies of the Software, and to permit persons to whom the Software is
+ * furnished to do so, subject to the following conditions:
+ *
+ * The above copyright notice and this permission notice shall be included in all
+ * copies or substantial portions of the Software.
+ *
+ * THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+ * IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+ * FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+ * AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+ * LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+ * OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+ * SOFTWARE.
+ */
+#include "arm_compute/AclEntrypoints.h"
+
+#include "src/common/IContext.h"
+#include "src/common/utils/Macros.h"
+#include "src/common/utils/Validate.h"
+
+#ifdef ARM_COMPUTE_CPU_ENABLED
+#include "src/cpu/CpuContext.h"
+#endif /* ARM_COMPUTE_CPU_ENABLED */
+
+#ifdef ARM_COMPUTE_OPENCL_ENABLED
+#include "src/gpu/cl/ClContext.h"
+#endif /* ARM_COMPUTE_OPENCL_ENABLED */
+
+namespace
+{
+template <typename ContextType>
+arm_compute::IContext *create_backend_ctx(const AclContextOptions *options)
+{
+    return new(std::nothrow) ContextType(options);
+}
+
+bool is_target_valid(AclTarget target)
+{
+    return arm_compute::utils::is_in(target, { AclCpu, AclGpuOcl });
+}
+
+bool are_context_options_valid(const AclContextOptions *options)
+{
+    ARM_COMPUTE_ASSERT_NOT_NULLPTR(options);
+    return arm_compute::utils::is_in(options->mode, { AclPreferFastRerun, AclPreferFastStart });
+}
+
+arm_compute::IContext *create_context(AclTarget target, const AclContextOptions *options)
+{
+    switch(target)
+    {
+#ifdef ARM_COMPUTE_CPU_ENABLED
+        case AclCpu:
+            return create_backend_ctx<arm_compute::cpu::CpuContext>(options);
+#endif /* ARM_COMPUTE_CPU_ENABLED */
+#ifdef ARM_COMPUTE_OPENCL_ENABLED
+        case AclGpuOcl:
+            return create_backend_ctx<arm_compute::gpu::opencl::ClContext>(options);
+#endif /* ARM_COMPUTE_OPENCL_ENABLED */
+        default:
+            return nullptr;
+    }
+    return nullptr;
+}
+} // namespace
+
+extern "C" AclStatus AclCreateContext(AclContext              *ctx,
+                                      AclTarget                target,
+                                      const AclContextOptions *options)
+{
+    if(!is_target_valid(target))
+    {
+        ARM_COMPUTE_LOG_ERROR_ACL("Target is invalid");
+        return AclUnsupportedTarget;
+    }
+
+    if(options != nullptr && !are_context_options_valid(options))
+    {
+        ARM_COMPUTE_LOG_ERROR_ACL("Context options are invalid");
+        return AclInvalidArgument;
+    }
+
+    auto acl_ctx = create_context(target, options);
+    if(ctx == nullptr)
+    {
+        ARM_COMPUTE_LOG_ERROR_ACL("Couldn't allocate internal resources for context creation");
+        return AclOutOfMemory;
+    }
+    *ctx = acl_ctx;
+
+    return AclSuccess;
+}
+
+extern "C" AclStatus AclDestroyContext(AclContext external_ctx)
+{
+    using namespace arm_compute;
+
+    IContext *ctx = get_internal(external_ctx);
+
+    StatusCode status = StatusCode::Success;
+    status            = detail::validate_internal_context(ctx);
+    ARM_COMPUTE_RETURN_CENUM_ON_FAILURE(status);
+
+    if(ctx->refcount() != 0)
+    {
+        ARM_COMPUTE_LOG_ERROR_ACL("Context has references on it that haven't been released");
+        // TODO: Fix the refcount with callback when reaches 0
+    }
+
+    delete ctx;
+
+    return utils::as_cenum<AclStatus>(status);
+}