diff --git a/build.sbt b/build.sbt
index 41fa57a7f..9c7800ebb 100644
--- a/build.sbt
+++ b/build.sbt
@@ -824,7 +824,8 @@ lazy val docs = project
     `sdk-exporter-prometheus`.jvm,
     `sdk-contrib-aws-resource`.jvm,
     `sdk-contrib-aws-xray`.jvm,
-    `sdk-contrib-aws-xray-propagator`.jvm
+    `sdk-contrib-aws-xray-propagator`.jvm,
+    `sdk-testkit`.jvm
   )
   .settings(
     libraryDependencies ++= Seq(
@@ -837,6 +838,7 @@ lazy val docs = project
       "io.opentelemetry.instrumentation" % "opentelemetry-runtime-telemetry-java17" % OpenTelemetryInstrumentationAlphaVersion
     ),
     mdocVariables ++= Map(
+      "CATS_EFFECT_VERSION" -> CatsEffectVersion,
       "OPEN_TELEMETRY_VERSION" -> OpenTelemetryVersion,
       "OPEN_TELEMETRY_INSTRUMENTATION_ALPHA_VERSION" -> OpenTelemetryInstrumentationAlphaVersion
     ),
diff --git a/docs/sdk/directory.conf b/docs/sdk/directory.conf
index 52f524011..0a26d6ba0 100644
--- a/docs/sdk/directory.conf
+++ b/docs/sdk/directory.conf
@@ -4,6 +4,7 @@ laika.navigationOrder = [
   overview.md
   configuration.md
   prometheus-exporter.md
+  testkit.md
   aws-resource-detectors.md
   aws-xray.md
   aws-xray-propagator.md
diff --git a/docs/sdk/testkit.md b/docs/sdk/testkit.md
new file mode 100644
index 000000000..8ea1f7a69
--- /dev/null
+++ b/docs/sdk/testkit.md
@@ -0,0 +1,269 @@
+# Testkit
+
+The `otel4s-sdk-testkit` provides in-memory implementations of metric and trace exporters.
+In-memory data can be used to test the structure of the spans, the names of instruments, and many more.
+
+The testkit is framework-agnostic, so it can be used with any test framework, such as weaver, munit, scalatest.
+
+## Getting started
+
+@:select(build-tool)
+
+@:choice(sbt)
+
+Add settings to the `build.sbt`:
+
+```scala
+libraryDependencies ++= Seq(
+  "org.typelevel" %%% "otel4s-sdk-testkit" % "@VERSION@" % Test, // <1>
+)
+```
+
+@:choice(scala-cli)
+
+Add directives to the `*.scala` file:
+
+```scala
+//> using test.dep "org.typelevel::otel4s-sdk-testkit::@VERSION@" // <1>
+```
+
+@:@
+
+1. Add the `otel4s-sdk-testkit` library
+
+## Testing metrics
+
+Let's assume we have a program that increments a counter by one and sets the gauge's value to 42. 
+Here is how we can test this program:
+
+```scala mdoc:silent:reset
+import cats.effect.IO
+import org.typelevel.otel4s.metrics.MeterProvider
+import org.typelevel.otel4s.sdk.metrics.data.{MetricData, MetricPoints, PointData}
+import org.typelevel.otel4s.sdk.testkit.OpenTelemetrySdkTestkit
+
+// the program that we want to test 
+def program(meterProvider: MeterProvider[IO]): IO[Unit] =
+  for {
+    meter <- meterProvider.get("service")
+    
+    counter <- meter.counter[Long]("service.counter").create
+    _ <- counter.inc()
+
+    gauge <- meter.gauge[Long]("service.gauge").create
+    _ <- gauge.record(42L)
+  } yield ()
+
+// the test
+def test: IO[Unit] = 
+  OpenTelemetrySdkTestkit.inMemory[IO]().use { testkit =>
+    // the list of expected metrics
+    val expected = List(
+      TelemetryMetric.CounterLong("service.counter", Vector(1L)),
+      TelemetryMetric.GaugeLong("service.gauge", Vector(42L))
+    )
+    
+    for {
+      // invoke the program
+      _ <- program(testkit.meterProvider)
+      // collect the metrics
+      metrics <- testkit.collectMetrics
+      // verify the collected metrics
+      _ <- assertMetrics(metrics, expected)
+    } yield ()
+  }
+  
+// here you can use an assertion mechanism from your favorite testing framework
+def assertMetrics(metrics: List[MetricData], expected: List[TelemetryMetric]): IO[Unit] =
+  IO {
+    assert(metrics.map(TelemetryMetric.fromMetricData) == expected)
+  }
+  
+// a minimized representation of the MetricData to simplify testing
+sealed trait TelemetryMetric
+object TelemetryMetric {
+  case class CounterLong(name: String, values: Vector[Long]) extends TelemetryMetric
+  case class CounterDouble(name: String, values: Vector[Double]) extends TelemetryMetric
+
+  case class GaugeLong(name: String, values: Vector[Long]) extends TelemetryMetric
+  case class GaugeDouble(name: String, values: Vector[Double]) extends TelemetryMetric
+
+  case class Histogram(name: String, values: Vector[Double]) extends TelemetryMetric
+
+  def fromMetricData(metric: MetricData): TelemetryMetric =
+    metric.data match {
+      // Counter, UpDownCounter, ObservableCounter, ObservableUpDownCounter
+      case sum: MetricPoints.Sum =>
+        val (doubles, longs) = split(sum.points.toVector)
+        if (doubles.nonEmpty) TelemetryMetric.CounterDouble(metric.name, doubles)
+        else TelemetryMetric.CounterLong(metric.name, longs)
+
+      // Gauge, ObservableGauge
+      case gauge: MetricPoints.Gauge =>
+        val (doubles, longs) = split(gauge.points.toVector)
+        if (doubles.nonEmpty) TelemetryMetric.GaugeDouble(metric.name, doubles)
+        else TelemetryMetric.GaugeLong(metric.name, longs)
+
+      // Histogram
+      case histogram: MetricPoints.Histogram =>
+        TelemetryMetric.Histogram(
+          metric.name, 
+          histogram.points.toVector.flatMap(_.stats.map(_.sum))
+        )
+    }
+
+  private def split(points: Vector[PointData.NumberPoint]): (Vector[Double], Vector[Long]) =
+    points.partitionMap {
+      case point: PointData.LongNumber    => Right(point.value)
+      case double: PointData.DoubleNumber => Left(double.value)
+    }
+}
+```
+
+`MetricData` provides **all** information about the metric:
+name, instrumentation scope, telemetry resource, data points, 
+associated attributes, collection time window, and so on.
+
+It's hard to implement an assertion that verifies **all** aspects of the metric 
+because many things must be considered, such as time window, attributes, exemplars, etc.
+To simplify the testing process, we can define a minimized projection of `MetricData` such as `TelemetryMetric`. 
+
+```scala mdoc:invisible
+// we silently run the test to ensure it's actually correct
+import cats.effect.unsafe.implicits.global
+test.unsafeRunSync()
+```
+
+## Testing spans
+
+Let's assume we want to test the structure of created spans:
+
+```scala mdoc:reset
+import cats.effect.IO
+import org.typelevel.otel4s.sdk.testkit.OpenTelemetrySdkTestkit
+import org.typelevel.otel4s.sdk.trace.data.SpanData
+import org.typelevel.otel4s.trace.TracerProvider
+import scala.concurrent.duration._
+
+// the program that we want to test 
+def program(tracerProvider: TracerProvider[IO]): IO[Unit] =
+  for {
+    tracer <- tracerProvider.get("service")
+    _ <- tracer.span("app.span").surround {
+      tracer.span("app.nested.1").surround(IO.sleep(200.millis)) >>
+      tracer.span("app.nested.2").surround(IO.sleep(300.millis))
+    }
+  } yield ()
+
+// the test
+def test: IO[Unit] =
+  OpenTelemetrySdkTestkit.inMemory[IO]().use { testkit =>
+    // the list of expected spans
+    val expected = List(
+      SpanTree(
+        TelemetrySpan("app.span"),
+        List(
+          SpanTree(TelemetrySpan("app.nested.1"), Nil),
+          SpanTree(TelemetrySpan("app.nested.2"), Nil)
+        )
+      )
+    )
+
+    for {
+      // invoke the program
+      _ <- program(testkit.tracerProvider)
+      // collect the finished spans
+      spans <- testkit.finishedSpans
+      // verify the collected spans
+      _ <- assertSpans(spans, expected)
+    } yield ()
+  }
+
+// here you can use an assertion mechanism from your favorite testing framework
+def assertSpans(spans: List[SpanData], expected: List[SpanTree[TelemetrySpan]]): IO[Unit] =
+  IO {
+    val trees = SpanTree.fromSpans(spans)
+    assert(trees.map(_.map(data => TelemetrySpan(data.name))) == expected)
+  }
+
+// a minimized representation of the SpanData to simplify testing
+case class TelemetrySpan(name: String)
+
+// a tree-like representation of the spans
+case class SpanTree[A](current: A, children: List[SpanTree[A]]) {
+  def map[B](f: A => B): SpanTree[B] = SpanTree(f(current), children.map(_.map(f)))
+}
+object SpanTree {
+  def fromSpans(spans: List[SpanData]): List[SpanTree[SpanData]] = {
+    val byParent = spans.groupBy(s => s.parentSpanContext.map(_.spanIdHex))
+    val topNodes = byParent.getOrElse(None, Nil)
+    val bottomToTop = sortNodesByDepth(0, topNodes, byParent, Nil)
+    val maxDepth = bottomToTop.headOption.map(_.depth).getOrElse(0)
+    buildFromBottom(maxDepth, bottomToTop, byParent, Map.empty)
+  }
+  
+  private case class EntryWithDepth(data: SpanData, depth: Int)
+  
+  @annotation.tailrec
+  private def sortNodesByDepth(
+      depth: Int,
+      nodesInDepth: List[SpanData],
+      nodesByParent: Map[Option[String], List[SpanData]],
+      acc: List[EntryWithDepth]
+  ): List[EntryWithDepth] = {
+    val withDepth = nodesInDepth.map(n => EntryWithDepth(n, depth))
+    val calculated = withDepth ++ acc
+    val children = nodesInDepth.flatMap { n =>
+      nodesByParent.getOrElse(Some(n.spanContext.spanIdHex), Nil)
+    }
+    children match {
+      case Nil =>
+        calculated
+      case _ =>
+        sortNodesByDepth(depth + 1, children, nodesByParent, calculated)
+    }
+  }
+  
+  @annotation.tailrec
+  private def buildFromBottom(
+      depth: Int,
+      remaining: List[EntryWithDepth],
+      nodesByParent: Map[Option[String], List[SpanData]],
+      processedNodesById: Map[String, SpanTree[SpanData]]
+  ): List[SpanTree[SpanData]] = {
+    val (nodesOnCurrentDepth, rest) = remaining.span(_.depth == depth)
+    val newProcessedNodes = nodesOnCurrentDepth.map { n =>
+      val nodeId = n.data.spanContext.spanIdHex
+      val children = nodesByParent
+        .getOrElse(Some(nodeId), Nil)
+        .flatMap(c => processedNodesById.get(c.spanContext.spanIdHex))
+      val leaf = SpanTree(n.data, children)
+      nodeId -> leaf
+    }.toMap
+    if (depth > 0) {
+      buildFromBottom(
+        depth - 1, 
+        rest, 
+        nodesByParent, 
+        processedNodesById ++ newProcessedNodes
+      )
+    } else {
+      // top nodes
+      newProcessedNodes.values.toList
+    }
+  }
+}
+```
+
+`SpanData` provides **all** information about the span:
+name, instrumentation scope, telemetry resource, associated attributes, time window, and so on.
+
+It's difficult to implement an assertion that verifies **all** aspects of the span 
+because many things must be considered, such as time windows, attributes, etc. 
+To simplify the testing process, we can define a minimized projection of `SpanData`, such as `TelemetrySpan`.
+
+```scala mdoc:invisible
+// we silently run the test to ensure it's actually correct
+import cats.effect.unsafe.implicits.global
+test.unsafeRunSync()
+```