diff --git a/ibis/backends/base/sqlglot/rewrites.py b/ibis/backends/base/sqlglot/rewrites.py
new file mode 100644
index 000000000000..fcaed94d78dd
--- /dev/null
+++ b/ibis/backends/base/sqlglot/rewrites.py
@@ -0,0 +1,131 @@
+"""Lower the ibis expression graph to a SQL-like relational algebra."""
+
+
+from __future__ import annotations
+
+from typing import Literal, Optional
+
+from public import public
+
+import ibis.expr.datashape as ds
+import ibis.expr.datatypes as dt
+import ibis.expr.operations as ops
+from ibis.common.annotations import attribute
+from ibis.common.collections import FrozenDict  # noqa: TCH001
+from ibis.common.patterns import Object, replace
+from ibis.common.typing import VarTuple  # noqa: TCH001
+from ibis.expr.rewrites import p
+from ibis.expr.schema import Schema
+
+
+@public
+class Select(ops.Relation):
+    """Relation modelled after SQL's SELECT statement."""
+
+    parent: ops.Relation
+    selections: FrozenDict[str, ops.Value] = {}
+    predicates: VarTuple[ops.Value[dt.Boolean]] = ()
+    sort_keys: VarTuple[ops.SortKey] = ()
+
+    @attribute
+    def values(self):
+        return self.selections
+
+    @attribute
+    def schema(self):
+        return Schema({k: v.dtype for k, v in self.selections.items()})
+
+
+@public
+class Window(ops.Value):
+    """Window modelled after SQL's window statements."""
+
+    how: Literal["rows", "range"]
+    func: ops.Reduction | ops.Analytic
+    start: Optional[ops.WindowBoundary] = None
+    end: Optional[ops.WindowBoundary] = None
+    group_by: VarTuple[ops.Column] = ()
+    order_by: VarTuple[ops.SortKey] = ()
+
+    shape = ds.columnar
+
+    @attribute
+    def dtype(self):
+        return self.func.dtype
+
+
+@replace(p.Project)
+def project_to_select(_):
+    """Convert a Project node to a Select node."""
+    return Select(_.parent, selections=_.values)
+
+
+@replace(p.Filter)
+def filter_to_select(_):
+    """Convert a Filter node to a Select node."""
+    return Select(_.parent, selections=_.values, predicates=_.predicates)
+
+
+@replace(p.Sort)
+def sort_to_select(_):
+    """Convert a Sort node to a Select node."""
+    return Select(_.parent, selections=_.values, sort_keys=_.keys)
+
+
+@replace(p.WindowFunction)
+def window_function_to_window(_):
+    """Convert a WindowFunction node to a Window node."""
+    if isinstance(_.frame, ops.RowsWindowFrame) and _.frame.max_lookback is not None:
+        raise NotImplementedError("max_lookback is not supported for SQL backends")
+    return Window(
+        how=_.frame.how,
+        func=_.func,
+        start=_.frame.start,
+        end=_.frame.end,
+        group_by=_.frame.group_by,
+        order_by=_.frame.order_by,
+    )
+
+
+@replace(Object(Select, Object(Select)))
+def merge_select_select(_):
+    """Merge subsequent Select relations into one.
+
+    This rewrites eliminates `_.parent` by merging the outer and the inner
+    `predicates`, `sort_keys` and keeping the outer `selections`. All selections
+    from the inner Select are inlined into the outer Select.
+    """
+    # don't merge if either the outer or the inner select has window functions
+    for v in _.selections.values():
+        if v.find(Window, filter=ops.Value):
+            return _
+    for v in _.parent.selections.values():
+        if v.find((Window, ops.Unnest), filter=ops.Value):
+            return _
+    for v in _.predicates:
+        if v.find(ops.ExistsSubquery, filter=ops.Value):
+            return _
+
+    subs = {ops.Field(_.parent, k): v for k, v in _.parent.values.items()}
+    selections = {k: v.replace(subs) for k, v in _.selections.items()}
+    predicates = tuple(p.replace(subs, filter=ops.Value) for p in _.predicates)
+    sort_keys = tuple(s.replace(subs) for s in _.sort_keys)
+
+    return Select(
+        _.parent.parent,
+        selections=selections,
+        predicates=_.parent.predicates + predicates,
+        sort_keys=_.parent.sort_keys + sort_keys,
+    )
+
+
+def sqlize(node):
+    """Lower the ibis expression graph to a SQL-like relational algebra."""
+    step1 = node.replace(
+        window_function_to_window
+        | project_to_select
+        | filter_to_select
+        | sort_to_select
+    )
+    step2 = step1.replace(merge_select_select)
+    return step2
diff --git a/ibis/backends/base/sqlglot/tests/test_rewrites.py b/ibis/backends/base/sqlglot/tests/test_rewrites.py
new file mode 100644
index 000000000000..5bebca86bcea
--- /dev/null
+++ b/ibis/backends/base/sqlglot/tests/test_rewrites.py
@@ -0,0 +1,69 @@
+from __future__ import annotations
+
+import ibis
+import ibis.expr.datatypes as dt
+import ibis.expr.operations as ops
+from ibis.backends.base.sqlglot.rewrites import Select, Window, sqlize
+
+t = ibis.table(
+    name="t",
+    schema={
+        "a": dt.int64,
+        "b": dt.string,
+        "c": dt.double,
+        "d": dt.boolean,
+    },
+)
+
+
+def test_sqlize():
+    expr = t.mutate(e=t.a.fillna(0)).filter(t.a > 0).order_by(t.b).mutate(f=t.a + 1)
+
+    result = sqlize(expr.op())
+    expected = Select(
+        parent=t,
+        selections={
+            "a": t.a,
+            "b": t.b,
+            "c": t.c,
+            "d": t.d,
+            "e": ops.Coalesce([t.a, 0]),
+            "f": t.a + 1,
+        },
+        predicates=(t.a > 0,),
+        sort_keys=(t.b.asc(),),
+    )
+    assert result == expected
+
+
+def test_sqlize_dont_merge_windows():
+    g = t.a.sum().name("g")
+    h = t.a.cumsum().name("h")
+    expr = t.mutate(g, h).filter(t.a > 0).select("a", "g", "h")
+
+    result = sqlize(expr.op())
+    sel1 = Select(
+        parent=t,
+        selections={
+            "a": t.a,
+            "b": t.b,
+            "c": t.c,
+            "d": t.d,
+            "g": Window(how="rows", func=t.a.sum()),
+            "h": Window(
+                how="rows", func=t.a.sum(), end=ops.WindowBoundary(0, preceding=False)
+            ),
+        },
+    ).to_expr()
+
+    sel2 = Select(
+        parent=sel1,
+        selections={
+            "a": sel1.a,
+            "g": sel1.g,
+            "h": sel1.h,
+        },
+        predicates=(sel1.a > 0,),
+    )
+
+    assert result == sel2