diff --git a/packages/@glimmer/validator/index.ts b/packages/@glimmer/validator/index.ts
index a3abcaa5007..e003f4620d5 100644
--- a/packages/@glimmer/validator/index.ts
+++ b/packages/@glimmer/validator/index.ts
@@ -8,6 +8,7 @@ if (Reflect.has(globalThis, GLIMMER_VALIDATOR_REGISTRATION)) {
 
 Reflect.set(globalThis, GLIMMER_VALIDATOR_REGISTRATION, true);
 
+export { cell } from './lib/cell';
 export { trackedArray } from './lib/collections/array';
 export { trackedMap } from './lib/collections/map';
 export { trackedObject } from './lib/collections/object';
diff --git a/packages/@glimmer/validator/lib/cell.ts b/packages/@glimmer/validator/lib/cell.ts
new file mode 100644
index 00000000000..0a3020ce2b6
--- /dev/null
+++ b/packages/@glimmer/validator/lib/cell.ts
@@ -0,0 +1,60 @@
+import type { UpdatableTag } from '@glimmer/interfaces';
+
+import { consumeTag } from './tracking';
+import { createUpdatableTag, DIRTY_TAG } from './validators';
+import type { ReactiveOptions } from './collections/types';
+
+class Cell<Value> {
+  #options: ReactiveOptions<Value>;
+  #value: Value;
+  readonly #tag: UpdatableTag;
+
+  constructor(value: Value, options: ReactiveOptions<Value>) {
+    this.#value = value;
+    this.#options = options;
+    this.#tag = createUpdatableTag();
+  }
+
+  get current() {
+    consumeTag(this.#tag);
+
+    return this.#value;
+  }
+
+  read(): Value {
+    consumeTag(this.#tag);
+
+    return this.#value;
+  }
+
+  set(value: Value): boolean {
+    if (this.#options.equals?.(this.#value, value)) {
+      return false;
+    }
+
+    this.#value = value;
+
+    DIRTY_TAG(this.#tag);
+
+    return true;
+  }
+
+  update(updater: (value: Value) => Value): void {
+    this.set(updater(this.#value));
+  }
+
+  freeze(): void {
+    throw new Error(`Not Implemented`);
+  }
+}
+
+export function cell<T>(
+  value: T,
+
+  options?: { equals?: (a: T, b: T) => boolean; description?: string }
+) {
+  return new Cell(value, {
+    equals: options?.equals ?? Object.is,
+    description: options?.description,
+  });
+}
diff --git a/packages/@glimmer/validator/test/cell-test.ts b/packages/@glimmer/validator/test/cell-test.ts
new file mode 100644
index 00000000000..0fffc20cd9c
--- /dev/null
+++ b/packages/@glimmer/validator/test/cell-test.ts
@@ -0,0 +1,28 @@
+import { cell } from '@glimmer/validator';
+
+import { module, test } from './-utils';
+
+module('cell', () => {
+  test('creates reactive storage', (assert) => {
+    const x = cell('hello');
+    assert.strictEqual(x.read(), 'hello');
+  });
+
+  test('updates when set', (assert) => {
+    const x = cell('hello');
+    x.set('world');
+    assert.strictEqual(x.read(), 'world');
+  });
+
+  test('updates when update() is called', (assert) => {
+    const x = cell('hello');
+    x.update((value) => value + ' world');
+    assert.strictEqual(x.read(), 'hello world');
+  });
+
+  test('is frozen when freeze() is called', (assert) => {
+    const x = cell('hello');
+    x.freeze();
+    assert.throws(() => x.set('world'));
+  });
+});