diff --git a/opentelemetry-sdk/src/opentelemetry/sdk/_metrics/_view_instrument_match.py b/opentelemetry-sdk/src/opentelemetry/sdk/_metrics/_view_instrument_match.py
new file mode 100644
index 00000000000..0fcb254cb52
--- /dev/null
+++ b/opentelemetry-sdk/src/opentelemetry/sdk/_metrics/_view_instrument_match.py
@@ -0,0 +1,110 @@
+# Copyright The OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+
+from logging import getLogger
+from threading import Lock
+from typing import Iterable, Set
+
+from opentelemetry.sdk._metrics.aggregation import (
+    _convert_aggregation_temporality,
+)
+from opentelemetry.sdk._metrics.measurement import Measurement
+from opentelemetry.sdk._metrics.point import AggregationTemporality, Metric
+from opentelemetry.sdk.resources import Resource
+from opentelemetry.sdk.util.instrumentation import InstrumentationInfo
+
+_logger = getLogger(__name__)
+
+
+class _ViewInstrumentMatch:
+    def __init__(
+        self,
+        name: str,
+        unit: str,
+        description: str,
+        aggregation: type,
+        instrumentation_info: InstrumentationInfo,
+        resource: Resource,
+        attribute_keys: Set[str] = None,
+    ):
+        self._name = name
+        self._unit = unit
+        self._description = description
+        self._aggregation = aggregation
+        self._instrumentation_info = instrumentation_info
+        self._resource = resource
+        self._attribute_keys = attribute_keys
+        self._attributes_aggregation = {}
+        self._attributes_previous_point = {}
+        self._lock = Lock()
+
+    def consume_measurement(self, measurement: Measurement) -> None:
+
+        if self._attribute_keys is not None:
+
+            attributes = {}
+
+            for key, value in measurement.attributes.items():
+                if key in self._attribute_keys:
+                    attributes[key] = value
+        else:
+            attributes = measurement.attributes
+
+        attributes = frozenset(attributes.items())
+
+        if attributes not in self._attributes_aggregation.keys():
+            with self._lock:
+                self._attributes_aggregation[attributes] = self._aggregation()
+
+        self._attributes_aggregation[attributes].aggregate(measurement.value)
+
+    def collect(self, temporality: int) -> Iterable[Metric]:
+
+        with self._lock:
+            for (
+                attributes,
+                aggregation,
+            ) in self._attributes_aggregation.items():
+
+                previous_point = self._attributes_previous_point.get(
+                    attributes
+                )
+
+                current_point = aggregation.collect()
+
+                # pylint: disable=assignment-from-none
+                self._attributes_previous_point[
+                    attributes
+                ] = _convert_aggregation_temporality(
+                    previous_point,
+                    current_point,
+                    AggregationTemporality.CUMULATIVE,
+                )
+
+                if current_point is not None:
+
+                    yield Metric(
+                        attributes=dict(attributes),
+                        description=self._description,
+                        instrumentation_info=self._instrumentation_info,
+                        name=self._name,
+                        resource=self._resource,
+                        unit=self._unit,
+                        point=_convert_aggregation_temporality(
+                            previous_point,
+                            current_point,
+                            temporality,
+                        ),
+                    )
diff --git a/opentelemetry-sdk/tests/metrics/test_view_instrument_match.py b/opentelemetry-sdk/tests/metrics/test_view_instrument_match.py
new file mode 100644
index 00000000000..769a0c3dd79
--- /dev/null
+++ b/opentelemetry-sdk/tests/metrics/test_view_instrument_match.py
@@ -0,0 +1,115 @@
+# Copyright The OpenTelemetry Authors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#     http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+from unittest import TestCase
+from unittest.mock import Mock
+
+from opentelemetry.sdk._metrics._view_instrument_match import (
+    _ViewInstrumentMatch,
+)
+from opentelemetry.sdk._metrics.measurement import Measurement
+from opentelemetry.sdk._metrics.point import Metric
+
+
+class Test_ViewInstrumentMatch(TestCase):
+    @classmethod
+    def setUpClass(cls):
+
+        cls.mock_aggregation_instance = Mock()
+        cls.mock_aggregation_class = Mock(
+            return_value=cls.mock_aggregation_instance
+        )
+        cls.mock_resource = Mock()
+        cls.mock_instrumentation_info = Mock()
+
+    def test_consume_measurement(self):
+
+        view_instrument_match = _ViewInstrumentMatch(
+            "name",
+            "unit",
+            "description",
+            self.mock_aggregation_class,
+            self.mock_instrumentation_info,
+            self.mock_resource,
+            {"a", "c"},
+        )
+
+        view_instrument_match.consume_measurement(
+            Measurement(value=0, attributes={"c": "d", "f": "g"})
+        )
+        self.assertEqual(
+            view_instrument_match._attributes_aggregation,
+            {frozenset([("c", "d")]): self.mock_aggregation_instance},
+        )
+
+        view_instrument_match.consume_measurement(
+            Measurement(value=0, attributes={"w": "x", "y": "z"})
+        )
+
+        self.assertEqual(
+            view_instrument_match._attributes_aggregation,
+            {
+                frozenset(): self.mock_aggregation_instance,
+                frozenset([("c", "d")]): self.mock_aggregation_instance,
+            },
+        )
+
+        view_instrument_match = _ViewInstrumentMatch(
+            "name",
+            "unit",
+            "description",
+            self.mock_aggregation_class,
+            self.mock_instrumentation_info,
+            self.mock_resource,
+        )
+
+        view_instrument_match.consume_measurement(
+            Measurement(value=0, attributes={"c": "d", "f": "g"})
+        )
+        self.assertEqual(
+            view_instrument_match._attributes_aggregation,
+            {
+                frozenset(
+                    [("c", "d"), ("f", "g")]
+                ): self.mock_aggregation_instance
+            },
+        )
+
+    def test_collect(self):
+
+        view_instrument_match = _ViewInstrumentMatch(
+            "name",
+            "unit",
+            "description",
+            self.mock_aggregation_class,
+            self.mock_instrumentation_info,
+            self.mock_resource,
+            {"a", "c"},
+        )
+
+        view_instrument_match.consume_measurement(
+            Measurement(value=0, attributes={"c": "d", "f": "g"})
+        )
+        self.assertEqual(
+            next(view_instrument_match.collect(1)),
+            Metric(
+                attributes={"c": "d"},
+                description="description",
+                instrumentation_info=self.mock_instrumentation_info,
+                name="name",
+                resource=self.mock_resource,
+                unit="unit",
+                point=None,
+            ),
+        )