diff --git a/CMakeLists.txt b/CMakeLists.txt
index 81b6b6c..27e1f49 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -70,6 +70,8 @@ add_library(lib${PROJECT_NAME} SHARED
         src/bytecode/constant.hh
         src/vm/instruction.hh
         src/vm/instruction.cc
+        src/vm/value.cc
+        src/vm/value.hh
 )
 
 target_compile_options(lib${PROJECT_NAME} PRIVATE ${warnings})
diff --git a/doc/OPCODES b/doc/OPCODES
index a22f4c2..ece0501 100644
--- a/doc/OPCODES
+++ b/doc/OPCODES
@@ -86,22 +86,3 @@ Control flow:
 
 Error handling: (0xa0~0xaf)
    ???
-
-
-
-
-Internal handling of values
----------------------------
-
-## Supported types
-  Nil             0
-  Integer         1
-  Float           2
-  String          3
-  Array           4
-  Table           5
-  Function        6
-  NativePointer   7
-
-## Internal format
-  ???
\ No newline at end of file
diff --git a/doc/VM b/doc/VM
new file mode 100644
index 0000000..733bbdd
--- /dev/null
+++ b/doc/VM
@@ -0,0 +1,15 @@
+Internal handling of values
+---------------------------
+
+## Supported types
+  Nil             0
+  Integer         1
+  Float           2
+  String          3
+  Array           4
+  Table           5
+  Function        6
+  NativePointer   7
+
+## Internal format
+  ???
\ No newline at end of file
diff --git a/src/vm/value.cc b/src/vm/value.cc
new file mode 100644
index 0000000..4d3bc49
--- /dev/null
+++ b/src/vm/value.cc
@@ -0,0 +1,17 @@
+#include "value.hh"
+
+#include "../common/overloaded.hh"
+
+namespace tyche {
+
+Type Value::type() const
+{
+    return std::visit(overloaded {
+        [](std::monostate)     { return Type::Nil; },
+        [](int32_t)            { return Type::Integer; },
+        [](float)              { return Type::Float; },
+        [](std::string const&) { return Type::String; },
+    }, value_);
+}
+
+}
diff --git a/src/vm/value.hh b/src/vm/value.hh
new file mode 100644
index 0000000..9009c4d
--- /dev/null
+++ b/src/vm/value.hh
@@ -0,0 +1,36 @@
+#ifndef TYCHE_VALUE_HH
+#define TYCHE_VALUE_HH
+
+#include <string>
+#include <variant>
+
+namespace tyche {
+
+enum class Type : uint8_t
+{
+    Nil = 0, Integer, Float, String, Array, Table, Function, NativePointer,
+};
+
+class Value {
+public:
+    static Value CreateNil() { return Value(std::monostate()); }
+    static Value CreateInteger(int32_t v) { return Value(v); }
+    static Value CreateFloat(float f) { return Value(f); }
+    static Value CreateString(std::string const& str) { return Value(str); }
+
+    [[nodiscard]] Type type() const;
+
+    [[nodiscard]] int32_t     as_integer() const { return std::get<int32_t>(value_); }
+    [[nodiscard]] float       as_float() const   { return std::get<float>(value_); }
+    [[nodiscard]] std::string as_string() const  { return std::get<std::string>(value_); }
+
+private:
+    using Internal = std::variant<std::monostate, int32_t, float, std::string>;
+    Internal value_;
+
+    explicit Value(Internal const& internal) : value_(internal) {}
+};
+
+}
+
+#endif //TYCHE_VALUE_HH