diff --git a/src/Event.php b/src/Event.php
index 1ac6cc6af..b92b81e13 100644
--- a/src/Event.php
+++ b/src/Event.php
@@ -9,6 +9,7 @@
 use Sentry\Logs\Log;
 use Sentry\Profiling\Profile;
 use Sentry\Tracing\Span;
+use Sentry\Tracing\Spans\Span as SpanFirst;
 
 /**
  * This is the base class for classes containing event data.
@@ -61,6 +62,11 @@ final class Event
      */
     private $transaction;
 
+    /**
+     * @var Span[] The array of spans if it's a transaction
+     */
+    private $spans = [];
+
     /**
      * @var CheckIn|null The check in data
      */
@@ -151,11 +157,6 @@ final class Event
      */
     private $breadcrumbs = [];
 
-    /**
-     * @var Span[] The array of spans if it's a transaction
-     */
-    private $spans = [];
-
     /**
      * @var ExceptionDataBag[] The exceptions
      */
@@ -231,6 +232,11 @@ public static function createTransaction(?EventId $eventId = null): self
         return new self($eventId, EventType::transaction());
     }
 
+    public static function createSpans(?EventId $eventId = null): self
+    {
+        return new self($eventId, EventType::spans());
+    }
+
     public static function createCheckIn(?EventId $eventId = null): self
     {
         return new self($eventId, EventType::checkIn());
diff --git a/src/EventType.php b/src/EventType.php
index 3c2d13fb3..cda1e54e3 100644
--- a/src/EventType.php
+++ b/src/EventType.php
@@ -37,6 +37,11 @@ public static function transaction(): self
         return self::getInstance('transaction');
     }
 
+    public static function spans(): self
+    {
+        return self::getInstance('span');
+    }
+
     public static function checkIn(): self
     {
         return self::getInstance('check_in');
diff --git a/src/Profiling/Profile.php b/src/Profiling/Profile.php
index 3e88e9cf2..27e26c921 100644
--- a/src/Profiling/Profile.php
+++ b/src/Profiling/Profile.php
@@ -249,6 +249,7 @@ public function getFormattedData(Event $event): ?array
             $samples[] = [
                 'stack_id' => $stackId,
                 'thread_id' => self::THREAD_ID,
+                // @TODO(michi) timestamp microtime(true)
                 'elapsed_since_start_ns' => (int) round($duration * 1e+9),
             ];
         }
diff --git a/src/Serializer/EnvelopItems/SpansItem.php b/src/Serializer/EnvelopItems/SpansItem.php
new file mode 100644
index 000000000..218434fb6
--- /dev/null
+++ b/src/Serializer/EnvelopItems/SpansItem.php
@@ -0,0 +1,33 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Serializer\EnvelopItems;
+
+use Sentry\Event;
+use Sentry\Util\JSON;
+
+/**
+ * @internal
+ */
+class SpansItem implements EnvelopeItemInterface
+{
+    public static function toEnvelopeItem(Event $event): string
+    {
+        $spans = $event->getSpans();
+
+        $header = [
+            'type' => (string) $event->getType(),
+            'item_count' => \count($spans),
+            'content_type' => 'application/vnd.sentry.items.span.v2+json',
+        ];
+
+        return \sprintf(
+            "%s\n%s",
+            JSON::encode($header),
+            JSON::encode([
+                'items' => $spans,
+            ])
+        );
+    }
+}
diff --git a/src/Serializer/PayloadSerializer.php b/src/Serializer/PayloadSerializer.php
index 4878cc767..4d7d8ece1 100644
--- a/src/Serializer/PayloadSerializer.php
+++ b/src/Serializer/PayloadSerializer.php
@@ -11,6 +11,7 @@
 use Sentry\Serializer\EnvelopItems\EventItem;
 use Sentry\Serializer\EnvelopItems\LogsItem;
 use Sentry\Serializer\EnvelopItems\ProfileItem;
+use Sentry\Serializer\EnvelopItems\SpansItem;
 use Sentry\Serializer\EnvelopItems\TransactionItem;
 use Sentry\Tracing\DynamicSamplingContext;
 use Sentry\Util\JSON;
@@ -67,6 +68,9 @@ public function serialize(Event $event): string
                     $items[] = ProfileItem::toEnvelopeItem($event);
                 }
                 break;
+            case EventType::spans():
+                $items[] = SpansItem::toEnvelopeItem($event);
+                break;
             case EventType::checkIn():
                 $items[] = CheckInItem::toEnvelopeItem($event);
                 break;
diff --git a/src/State/Hub.php b/src/State/Hub.php
index bd51b440b..b7c7bd7af 100644
--- a/src/State/Hub.php
+++ b/src/State/Hub.php
@@ -348,7 +348,7 @@ public function getTransaction(): ?Transaction
     /**
      * {@inheritdoc}
      */
-    public function setSpan(?Span $span): HubInterface
+    public function setSpan($span = null): HubInterface
     {
         $this->getScope()->setSpan($span);
 
@@ -358,7 +358,7 @@ public function setSpan(?Span $span): HubInterface
     /**
      * {@inheritdoc}
      */
-    public function getSpan(): ?Span
+    public function getSpan()
     {
         return $this->getScope()->getSpan();
     }
diff --git a/src/State/HubInterface.php b/src/State/HubInterface.php
index 44d9e70e3..ced8695b6 100644
--- a/src/State/HubInterface.php
+++ b/src/State/HubInterface.php
@@ -146,10 +146,10 @@ public function getTransaction(): ?Transaction;
     /**
      * Returns the span that is on the Hub.
      */
-    public function getSpan(): ?Span;
+    public function getSpan();
 
     /**
      * Sets the span on the Hub.
      */
-    public function setSpan(?Span $span): HubInterface;
+    public function setSpan($span = null): HubInterface;
 }
diff --git a/src/State/Scope.php b/src/State/Scope.php
index e4e054c3c..5e3af8cea 100644
--- a/src/State/Scope.php
+++ b/src/State/Scope.php
@@ -70,9 +70,6 @@ class Scope
      */
     private $eventProcessors = [];
 
-    /**
-     * @var Span|null Set a Span on the Scope
-     */
     private $span;
 
     /**
@@ -386,10 +383,7 @@ public function applyToEvent(Event $event, ?EventHint $hint = null, ?Options $op
             }
 
             // Apply the dynamic sampling context to errors if there is a Transaction on the Scope
-            $transaction = $this->span->getTransaction();
-            if ($transaction !== null) {
-                $event->setSdkMetadata('dynamic_sampling_context', $transaction->getDynamicSamplingContext());
-            }
+            $event->setSdkMetadata('dynamic_sampling_context', $this->span->metadata['dynamic_sampling_context'] ?? null);
         } else {
             if (!\array_key_exists('trace', $event->getContexts())) {
                 $event->setContext('trace', $this->propagationContext->getTraceContext());
@@ -429,7 +423,7 @@ public function applyToEvent(Event $event, ?EventHint $hint = null, ?Options $op
     /**
      * Returns the span that is on the scope.
      */
-    public function getSpan(): ?Span
+    public function getSpan()
     {
         return $this->span;
     }
@@ -441,7 +435,7 @@ public function getSpan(): ?Span
      *
      * @return $this
      */
-    public function setSpan(?Span $span): self
+    public function setSpan($span = null): self
     {
         $this->span = $span;
 
diff --git a/src/Tracing/Span.php b/src/Tracing/Span.php
index 51308b06e..15d64cb8b 100644
--- a/src/Tracing/Span.php
+++ b/src/Tracing/Span.php
@@ -11,16 +11,8 @@
 
 /**
  * This class stores all the information about a span.
- *
- * @phpstan-type MetricsSummary array{
- *     min: int|float,
- *     max: int|float,
- *     sum: int|float,
- *     count: int,
- *     tags: array<string>,
- * }
  */
-class Span
+class Span implements \JsonSerializable
 {
     /**
      * @var SpanId Span ID
diff --git a/src/Tracing/SpanStatus.php b/src/Tracing/SpanStatus.php
index 33c384552..2493302c0 100644
--- a/src/Tracing/SpanStatus.php
+++ b/src/Tracing/SpanStatus.php
@@ -128,6 +128,15 @@ public static function ok(): self
         return self::getInstance('ok');
     }
 
+    /**
+     * Gets an instance of this enum representing the fact that the operation
+     * completed un-successfully.
+     */
+    public static function error(): self
+    {
+        return self::getInstance('error');
+    }
+
     /**
      * Gets an instance of this enum representing the fact that the server returned
      * 4xx as response status code.
diff --git a/src/Tracing/Spans/Span.php b/src/Tracing/Spans/Span.php
new file mode 100644
index 000000000..14d5351f5
--- /dev/null
+++ b/src/Tracing/Spans/Span.php
@@ -0,0 +1,176 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Tracing\Spans;
+
+use Sentry\Attributes\AttributeBag;
+use Sentry\SentrySdk;
+use Sentry\Tracing\SpanStatus;
+
+class Span implements \JsonSerializable
+ {
+    public $name;
+
+    public $status;
+
+    public $traceId;
+    
+    public $spanId;
+
+    public $parentSpanId;
+
+    public $kind;
+
+    public $isRemote;
+
+    public $startTimestamp;
+
+    public $endTimestamp;
+
+    /**
+     * @var AttributeBag
+     */
+    private $attributes;
+
+    public $links = [];
+
+    private $hub;
+
+    public $metadata = [];
+
+    public function __construct()
+    {
+        $this->hub = SentrySdk::getCurrentHub();
+
+        $this->traceId = TraceId::generate();
+        $this->spanId = SpanId::generate();
+
+        $this->attributes = new AttributeBag();
+    }
+
+    public static function make(): self
+    {
+        return new self();
+    }
+
+    public function start(): self
+    {
+        $this->startTimestamp = microtime(true);
+
+        $parentSpan = $this->hub->getSpan();
+        if ($parentSpan !== null) {
+            $this->parentSpanId = $parentSpan->spanId;
+            $this->traceId = $parentSpan->traceId;
+        }
+
+
+        $this->hub->setSpan($this);
+
+        return $this;
+    }
+
+    public function setName(string $name): self
+    {
+        $this->name = $name;
+
+        return $this;
+    }
+
+    public function setStartTimestamp(float $startTime): self
+    {
+        $this->startTimestamp = $startTime;
+
+        return $this;
+    }
+
+    public function setEndTimestamp(float $endTime): self
+    {
+        $this->endTimestamp = $endTime;
+
+        return $this;
+    }
+
+    public function attributes(): AttributeBag
+    {
+        return $this->attributes;
+    }
+
+    /**
+     * @param mixed $value
+     */
+    public function setAttribute(string $key, $value): self
+    {
+        $this->attributes->set($key, $value);
+
+        return $this;
+    }
+
+    public function finish(): void
+    {
+        if ($this->endTimestamp !== null) {
+            // The span was already finished once
+            return;
+        }
+
+        $this->endTimestamp = microtime(true);
+        $this->status = (string) SpanStatus::ok();
+
+        $parentSpan = $this->hub->getSpan();
+        if ($parentSpan !== null) {
+            $this->hub->setSpan($parentSpan);
+        }
+    }
+
+    public function getTraceContext(): array
+    {
+        $result = [
+            'span_id' => (string) $this->spanId,
+            'trace_id' => (string) $this->traceId,
+        ];
+
+        if ($this->parentSpanId !== null) {
+            $result['parent_span_id'] = (string) $this->parentSpanId;
+        }
+
+        // @TODO(michi) do we need all this data on the trace context?
+        // 
+        // if ($this->description !== null) {
+        //     $result['description'] = $this->description;
+        // }
+
+        // if ($this->op !== null) {
+        //     $result['op'] = $this->op;
+        // }
+
+        // if ($this->status !== null) {
+        //     $result['status'] = (string) $this->status;
+        // }
+
+        // if (!empty($this->data)) {
+        //     $result['data'] = $this->data;
+        // }
+
+        // if (!empty($this->tags)) {
+        //     $result['tags'] = $this->tags;
+        // }
+
+        return $result;
+    }
+
+    public function jsonSerialize(): array
+    {
+        return [
+            'trace_id' => (string) $this->traceId,
+            'parent_span_id' => (string) $this->parentSpanId,
+            'span_id' => (string) $this->spanId,
+            'name' => $this->name,
+            'status' => $this->status,
+            'is_remote' => $this->parentSpanId ? true : false,
+            'kind' => 'server',
+            'start_timestamp' => $this->startTimestamp,
+            'end_timestamp' => $this->endTimestamp,
+            'attributes' => $this->attributes->toArray(),
+        ];
+    }
+ }
\ No newline at end of file
diff --git a/src/Tracing/Spans/SpanId.php b/src/Tracing/Spans/SpanId.php
new file mode 100644
index 000000000..51186ba46
--- /dev/null
+++ b/src/Tracing/Spans/SpanId.php
@@ -0,0 +1,55 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Tracing\Spans;
+
+use Sentry\Util\SentryUid;
+
+/**
+ * This class represents an span ID.
+ */
+final class SpanId implements \Stringable
+{
+    /**
+     * @var string The ID
+     */
+    private $value;
+
+    /**
+     * Class constructor.
+     *
+     * @param string $value The ID
+     */
+    public function __construct(string $value)
+    {
+        if (!preg_match('/^[a-f0-9]{16}$/i', $value)) {
+            throw new \InvalidArgumentException('The $value argument must be a 16 characters long hexadecimal string.');
+        }
+
+        $this->value = $value;
+    }
+
+    /**
+     * Generates a new span ID.
+     */
+    public static function generate(): self
+    {
+        return new self(substr(SentryUid::generate(), 0, 16));
+    }
+
+    /**
+     * Compares whether two objects are equals.
+     *
+     * @param SpanId $other The object to compare
+     */
+    public function isEqualTo(self $other): bool
+    {
+        return $this->value === $other->value;
+    }
+
+    public function __toString(): string
+    {
+        return $this->value;
+    }
+}
diff --git a/src/Tracing/Spans/Spans.php b/src/Tracing/Spans/Spans.php
new file mode 100644
index 000000000..78a3bb8a0
--- /dev/null
+++ b/src/Tracing/Spans/Spans.php
@@ -0,0 +1,49 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Tracing\Spans;
+
+use Sentry\EventId;
+
+class Spans
+{
+    /**
+     * @var self|null
+     */
+    private static $instance;
+
+    /**
+     * @var SpansAggregator
+     */
+    private $aggregator;
+
+    private function __construct()
+    {
+        $this->aggregator = new SpansAggregator();
+    }
+
+    public static function getInstance(): self
+    {
+        if (self::$instance === null) {
+            self::$instance = new self();
+        }
+
+        return self::$instance;
+    }
+
+    public function add(Span $span): void
+    {
+        $this->aggregator->add($span);
+    }
+
+    public function flush(): ?EventId
+    {
+        return $this->aggregator->flush();
+    }
+
+    public function aggregator(): SpansAggregator
+    {
+        return $this->aggregator;
+    }
+}
diff --git a/src/Tracing/Spans/SpansAggregator.php b/src/Tracing/Spans/SpansAggregator.php
new file mode 100644
index 000000000..953389b45
--- /dev/null
+++ b/src/Tracing/Spans/SpansAggregator.php
@@ -0,0 +1,40 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Tracing\Spans;
+
+use Sentry\Event;
+use Sentry\EventId;
+use Sentry\SentrySdk;
+
+/**
+ * @phpstan-import-type AttributeValue from Attribute
+ *
+ * @internal
+ */
+final class SpansAggregator
+{
+    /**
+     * @var Span[]
+     */
+    private $spans = [];
+
+    public function add(Span $span): void {
+        $this->spans[] = $span;
+    }
+
+    public function flush(): ?EventId
+    {
+        if (empty($this->spans)) {
+            return null;
+        }
+
+        $hub = SentrySdk::getCurrentHub();
+        $event = Event::createSpans()->setSpans($this->spans);
+
+        $this->spans = [];
+
+        return $hub->captureEvent($event);
+    }
+}
diff --git a/src/Tracing/Spans/TraceId.php b/src/Tracing/Spans/TraceId.php
new file mode 100644
index 000000000..54f47d6b7
--- /dev/null
+++ b/src/Tracing/Spans/TraceId.php
@@ -0,0 +1,45 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Sentry\Tracing\Spans;
+
+use Sentry\Util\SentryUid;
+
+/**
+ * This class represents an trace ID.
+ */
+final class TraceId implements \Stringable
+{
+    /**
+     * @var string The ID
+     */
+    private $value;
+
+    /**
+     * Class constructor.
+     *
+     * @param string $value The ID
+     */
+    public function __construct(string $value)
+    {
+        if (!preg_match('/^[a-f0-9]{32}$/i', $value)) {
+            throw new \InvalidArgumentException('The $value argument must be a 32 characters long hexadecimal string.');
+        }
+
+        $this->value = $value;
+    }
+
+    /**
+     * Generates a new trace ID.
+     */
+    public static function generate(): self
+    {
+        return new self(SentryUid::generate());
+    }
+
+    public function __toString(): string
+    {
+        return $this->value;
+    }
+}
diff --git a/src/functions.php b/src/functions.php
index 01705f631..778f13238 100644
--- a/src/functions.php
+++ b/src/functions.php
@@ -8,10 +8,12 @@
 use Sentry\HttpClient\HttpClientInterface;
 use Sentry\Integration\IntegrationInterface;
 use Sentry\Logs\Logs;
+use Sentry\Tracing\Spans;
 use Sentry\Metrics\Metrics;
 use Sentry\State\Scope;
 use Sentry\Tracing\PropagationContext;
 use Sentry\Tracing\SpanContext;
+use Sentry\Tracing\Spans\Spans as SpansFirst;
 use Sentry\Tracing\Transaction;
 use Sentry\Tracing\TransactionContext;
 
@@ -373,6 +375,14 @@ function logger(): Logs
     return Logs::getInstance();
 }
 
+/**
+ * Get the Sentry Spans client.
+ */
+function tracing(): SpansFirst
+{
+    return SpansFirst::getInstance();
+}
+
 /**
  * @deprecated Metrics are no longer supported. Metrics API is a no-op and will be removed in 5.x.
  */