diff --git a/crates/cubecl-runtime/src/id.rs b/crates/cubecl-runtime/src/id.rs
index 03f9c2738..98056db09 100644
--- a/crates/cubecl-runtime/src/id.rs
+++ b/crates/cubecl-runtime/src/id.rs
@@ -2,6 +2,8 @@ use alloc::format;
 use alloc::string::String;
 use alloc::string::ToString;
 use alloc::sync::Arc;
+use core::sync::atomic::AtomicU32;
+use core::sync::atomic::Ordering;
 use core::{
     any::{Any, TypeId},
     fmt::Display,
@@ -43,17 +45,33 @@ macro_rules! storage_id_type {
 }
 
 /// Reference to a buffer handle.
-#[derive(Clone, Debug)]
+#[derive(Debug)]
 pub struct HandleRef<Id> {
-    id: Arc<Id>,
-    all: Arc<()>,
+    state: Arc<(Id, AtomicU32)>,
+}
+
+impl<Id> Clone for HandleRef<Id> {
+    fn clone(&self) -> Self {
+        self.state.1.fetch_add(1, Ordering::Relaxed);
+        Self {
+            state: self.state.clone(),
+        }
+    }
+}
+
+impl<Id> Clone for BindingRef<Id> {
+    fn clone(&self) -> Self {
+        self.state.1.fetch_add(1, Ordering::Relaxed);
+        Self {
+            state: self.state.clone(),
+        }
+    }
 }
 
 /// Reference to buffer binding.
-#[derive(Clone, Debug)]
+#[derive(Debug)]
 pub struct BindingRef<Id> {
-    id: Id,
-    _all: Arc<()>,
+    state: Arc<(Id, AtomicU32)>,
 }
 
 impl<Id> BindingRef<Id>
@@ -62,7 +80,7 @@ where
 {
     /// The id associated to the buffer.
     pub(crate) fn id(&self) -> &Id {
-        &self.id
+        &self.state.0
     }
 }
 
@@ -73,33 +91,31 @@ where
     /// Create a new handle.
     pub(crate) fn new(id: Id) -> Self {
         Self {
-            id: Arc::new(id),
-            all: Arc::new(()),
+            state: Arc::new((id, AtomicU32::new(1))),
         }
     }
 
     /// The id associated to the handle.
     pub(crate) fn id(&self) -> &Id {
-        &self.id
+        &self.state.0
     }
 
     /// Get the binding.
     pub(crate) fn binding(self) -> BindingRef<Id> {
         BindingRef {
-            id: self.id.as_ref().clone(),
-            _all: self.all,
+            state: self.state.clone(),
         }
     }
 
     /// If the handle can be mut.
     pub(crate) fn can_mut(&self) -> bool {
         // 1 memory management reference with 1 tensor reference.
-        Arc::strong_count(&self.id) <= 2
+        self.state.1.load(Ordering::Relaxed) <= 2
     }
 
     /// If the resource is free.
     pub(crate) fn is_free(&self) -> bool {
-        Arc::strong_count(&self.all) <= 1
+        self.state.1.load(Ordering::Relaxed) <= 1
     }
 }
 
diff --git a/crates/cubecl-runtime/src/server.rs b/crates/cubecl-runtime/src/server.rs
index 2260b62c5..8d9b02e1d 100644
--- a/crates/cubecl-runtime/src/server.rs
+++ b/crates/cubecl-runtime/src/server.rs
@@ -1,8 +1,9 @@
 use crate::{
+    id::HandleRef,
     kernel::KernelMetadata,
     logging::ServerLogger,
     memory_management::{
-        MemoryHandle, MemoryUsage,
+        MemoryHandle, MemoryUsage, SliceId,
         memory_pool::{SliceBinding, SliceHandle},
     },
     storage::{BindingResource, ComputeStorage},
@@ -12,8 +13,9 @@ use alloc::collections::BTreeMap;
 use alloc::sync::Arc;
 use alloc::vec::Vec;
 use core::fmt::Debug;
-use cubecl_common::{ExecutionMode, benchmark::ProfileDuration, future::DynFut};
+use cubecl_common::{ExecutionMode, benchmark::ProfileDuration, future::DynFut, stub::Mutex};
 use cubecl_ir::Elem;
+use hashbrown::HashMap;
 
 /// The compute server is responsible for handling resources and computations over resources.
 ///
@@ -123,6 +125,25 @@ pub struct Handle {
     pub offset_end: Option<u64>,
     /// Length of the underlying buffer ignoring offsets
     size: u64,
+    views: Views,
+}
+
+#[derive(Debug, Default, Clone)]
+pub struct Views {
+    parent: Option<Arc<Mutex<HandleRef<SliceId>>>>,
+    // Check overlapping slice for the state.
+    children: Option<Arc<Mutex<HashMap<SliceId, HandleRef<SliceId>>>>>,
+}
+
+impl Drop for Views {
+    fn drop(&mut self) {
+        // If I'm the parent, I have nothing to do, but to drop the children list.
+        //
+        // If I'm the childen, I have to remove myself from the parent's list IF I'm the last clone
+        // if the same child.
+        if self.parent.is_some() {
+        }
+    }
 }
 
 impl Handle {
@@ -338,6 +359,7 @@ impl Clone for Handle {
             offset_start: self.offset_start,
             offset_end: self.offset_end,
             size: self.size,
+            views: self.views.clone(),
         }
     }
 }