diff --git a/src/backends/backendsCommon/CpuTensorHandle.cpp b/src/backends/backendsCommon/CpuTensorHandle.cpp
new file mode 100644
index 0000000..46a7cb8
--- /dev/null
+++ b/src/backends/backendsCommon/CpuTensorHandle.cpp
@@ -0,0 +1,114 @@
+﻿//
+// Copyright © 2017 Arm Ltd. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+#include <armnn/Exceptions.hpp>
+
+#include <backendsCommon/CpuTensorHandle.hpp>
+
+#include <cstring>
+
+namespace armnn
+{
+
+ConstCpuTensorHandle::ConstCpuTensorHandle(const TensorInfo& tensorInfo)
+: m_TensorInfo(tensorInfo)
+, m_Memory(nullptr)
+{
+}
+
+template <>
+const void* ConstCpuTensorHandle::GetConstTensor() const
+{
+    return m_Memory;
+}
+
+CpuTensorHandle::CpuTensorHandle(const TensorInfo& tensorInfo)
+: ConstCpuTensorHandle(tensorInfo)
+, m_MutableMemory(nullptr)
+{
+}
+
+template <>
+void* CpuTensorHandle::GetTensor() const
+{
+    return m_MutableMemory;
+}
+
+ScopedCpuTensorHandle::ScopedCpuTensorHandle(const TensorInfo& tensorInfo)
+: CpuTensorHandle(tensorInfo)
+{
+}
+
+ScopedCpuTensorHandle::ScopedCpuTensorHandle(const ConstTensor& tensor)
+: ScopedCpuTensorHandle(tensor.GetInfo())
+{
+    CopyFrom(tensor.GetMemoryArea(), tensor.GetNumBytes());
+}
+
+ScopedCpuTensorHandle::ScopedCpuTensorHandle(const ConstCpuTensorHandle& tensorHandle)
+: ScopedCpuTensorHandle(tensorHandle.GetTensorInfo())
+{
+    CopyFrom(tensorHandle.GetConstTensor<void>(), tensorHandle.GetTensorInfo().GetNumBytes());
+}
+
+ScopedCpuTensorHandle::ScopedCpuTensorHandle(const ScopedCpuTensorHandle& other)
+: CpuTensorHandle(other.GetTensorInfo())
+{
+    CopyFrom(other);
+}
+
+ScopedCpuTensorHandle& ScopedCpuTensorHandle::operator=(const ScopedCpuTensorHandle& other)
+{
+    ::operator delete(GetTensor<void>());
+    SetMemory(nullptr);
+    CopyFrom(other);
+    return *this;
+}
+
+ScopedCpuTensorHandle::~ScopedCpuTensorHandle()
+{
+    ::operator delete(GetTensor<void>());
+}
+
+void ScopedCpuTensorHandle::Allocate()
+{
+    if (GetTensor<void>() == nullptr)
+    {
+        SetMemory(::operator new(GetTensorInfo().GetNumBytes()));
+    }
+    else
+    {
+        throw InvalidArgumentException("CpuTensorHandle::Allocate Trying to allocate a CpuTensorHandle"
+            "that already has allocated memory.");
+    }
+}
+
+void ScopedCpuTensorHandle::CopyFrom(const ScopedCpuTensorHandle& other)
+{
+    CopyFrom(other.GetTensor<void>(), other.GetTensorInfo().GetNumBytes());
+}
+
+void ScopedCpuTensorHandle::CopyFrom(const void* srcMemory, unsigned int numBytes)
+{
+    BOOST_ASSERT(GetTensor<void>() == nullptr);
+    BOOST_ASSERT(GetTensorInfo().GetNumBytes() == numBytes);
+
+    if (srcMemory)
+    {
+        Allocate();
+        memcpy(GetTensor<void>(), srcMemory, numBytes);
+    }
+}
+
+void PassthroughCpuTensorHandle::Allocate()
+{
+    throw InvalidArgumentException("PassthroughCpuTensorHandle::Allocate() should never be called");
+}
+
+void ConstPassthroughCpuTensorHandle::Allocate()
+{
+    throw InvalidArgumentException("ConstPassthroughCpuTensorHandle::Allocate() should never be called");
+}
+
+} // namespace armnn