diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/PartiQLEngine.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/PartiQLEngine.kt
new file mode 100644
index 0000000000..2f7b88be3a
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/PartiQLEngine.kt
@@ -0,0 +1,59 @@
+package org.partiql.eval
+
+import org.partiql.eval.impl.PartiQLEngineDefault
+import org.partiql.plan.PartiQLPlan
+import org.partiql.spi.Plugin
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+
+/**
+ * PartiQL's Experimental Engine.
+ *
+ * It represents the execution of queries and does NOT represent the
+ * maintenance of an individual's session. For example, by the time the engine is invoked, all functions
+ * should be resolved via the SQL Path (which takes into consideration the user's current catalog/schema).
+ *
+ * This is in contrast to an actual application of PartiQL. Applications of PartiQL should instantiate a
+ * [org.partiql.planner.PartiQLPlanner] and should pass in a user's session. This engine has no idea what the session is.
+ * It assumes that the [org.partiql.plan.PartiQLPlan] has been resolved to accommodate session specifics.
+ *
+ * This engine also internalizes the mechanics of the engine itself. Internally, it creates a physical plan to operate on,
+ * and it executes directly on that plan. The limited number of APIs exposed in this library is intentional to allow for
+ * under-the-hood experimentation by the PartiQL Community.
+ */
+public interface PartiQLEngine {
+
+    public fun execute(plan: PartiQLPlan): Result
+
+    public enum class Implementation {
+        DEFAULT
+    }
+
+    public sealed interface Result {
+        public data class Success @OptIn(PartiQLValueExperimental::class) constructor(
+            val output: PartiQLValue
+        ) : Result
+
+        public data class Error @OptIn(PartiQLValueExperimental::class) constructor(
+            val output: PartiQLValue
+        ) : Result
+    }
+
+    public class Builder {
+
+        private var plugins: List<Plugin> = emptyList()
+        private var implementation: Implementation = Implementation.DEFAULT
+
+        public fun withPlugins(plugins: List<Plugin>): Builder = this.apply {
+            this.plugins = plugins
+        }
+
+        public fun withImplementation(impl: Implementation): Builder = this.apply {
+            this.implementation = impl
+        }
+
+        public fun build(): PartiQLEngine = when (this.implementation) {
+            Implementation.DEFAULT -> PartiQLEngineDefault()
+        }
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PartiQLEngineDefault.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PartiQLEngineDefault.kt
new file mode 100644
index 0000000000..a64f137ff2
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PartiQLEngineDefault.kt
@@ -0,0 +1,14 @@
+package org.partiql.eval.impl
+
+import org.partiql.eval.PartiQLEngine
+import org.partiql.plan.PartiQLPlan
+import org.partiql.value.PartiQLValueExperimental
+
+internal class PartiQLEngineDefault : PartiQLEngine {
+    @OptIn(PartiQLValueExperimental::class)
+    override fun execute(plan: PartiQLPlan): PartiQLEngine.Result {
+        val expression = PlanToPhysical.convert(plan)
+        val value = expression.evaluate(Record(emptyList()))
+        return PartiQLEngine.Result.Success(value)
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PhysicalNode.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PhysicalNode.kt
new file mode 100644
index 0000000000..4f8f2e7a53
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PhysicalNode.kt
@@ -0,0 +1,16 @@
+package org.partiql.eval.impl
+
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+
+internal interface PhysicalNode {
+
+    interface Expression : PhysicalNode {
+        @OptIn(PartiQLValueExperimental::class)
+        fun evaluate(record: Record): PartiQLValue
+    }
+
+    interface Relation : PhysicalNode {
+        fun evaluate(): Iterator<Record>
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PlanToPhysical.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PlanToPhysical.kt
new file mode 100644
index 0000000000..3424a7bb14
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/PlanToPhysical.kt
@@ -0,0 +1,85 @@
+package org.partiql.eval.impl
+
+import org.partiql.eval.impl.expression.Collection
+import org.partiql.eval.impl.expression.Literal
+import org.partiql.eval.impl.expression.Select
+import org.partiql.eval.impl.expression.Struct
+import org.partiql.eval.impl.expression.Variable
+import org.partiql.eval.impl.relation.Projection
+import org.partiql.eval.impl.relation.Scan
+import org.partiql.plan.PartiQLPlan
+import org.partiql.plan.PlanNode
+import org.partiql.plan.Rel
+import org.partiql.plan.Rex
+import org.partiql.plan.Statement
+import org.partiql.plan.visitor.PlanBaseVisitor
+import org.partiql.value.PartiQLValueExperimental
+
+internal object PlanToPhysical {
+
+    fun convert(plan: PartiQLPlan): PhysicalNode.Expression {
+        return PlanToCodeTransformer.visitPartiQLPlan(plan, Unit)
+    }
+
+    private object PlanToCodeTransformer : PlanBaseVisitor<PhysicalNode, Unit>() {
+        override fun defaultReturn(node: PlanNode, ctx: Unit): PhysicalNode {
+            TODO("Not yet implemented")
+        }
+
+        override fun visitRexOpStruct(node: Rex.Op.Struct, ctx: Unit): PhysicalNode {
+            val fields = node.fields.map {
+                Struct.Field(visitRex(it.k, ctx), visitRex(it.v, ctx))
+            }
+            return Struct(fields)
+        }
+
+        override fun visitRexOpVar(node: Rex.Op.Var, ctx: Unit): PhysicalNode {
+            return Variable(node.ref)
+        }
+
+        override fun visitRexOpCollection(node: Rex.Op.Collection, ctx: Unit): PhysicalNode {
+            val values = node.values.map { visitRex(it, ctx) }
+            return Collection(values)
+        }
+
+        override fun visitRelOpProject(node: Rel.Op.Project, ctx: Unit): PhysicalNode {
+            val input = visitRel(node.input, ctx)
+            val projections = node.projections.map { visitRex(it, ctx) }
+            return Projection(input, projections)
+        }
+
+        override fun visitRexOpSelect(node: Rex.Op.Select, ctx: Unit): PhysicalNode {
+            val rel = visitRel(node.rel, ctx)
+            val constructor = visitRex(node.constructor, ctx)
+            return Select(rel, constructor)
+        }
+
+        override fun visitRelOpScan(node: Rel.Op.Scan, ctx: Unit): PhysicalNode {
+            val rex = visitRex(node.rex, ctx)
+            return Scan(rex)
+        }
+
+        @OptIn(PartiQLValueExperimental::class)
+        override fun visitRexOpLit(node: Rex.Op.Lit, ctx: Unit): PhysicalNode {
+            return Literal(node.value)
+        }
+
+        override fun visitRel(node: Rel, ctx: Unit): PhysicalNode.Relation {
+            return super.visitRelOp(node.op, ctx) as PhysicalNode.Relation
+        }
+
+        override fun visitRex(node: Rex, ctx: Unit): PhysicalNode.Expression {
+            return super.visitRexOp(node.op, ctx) as PhysicalNode.Expression
+        }
+
+        // TODO: Re-look at
+        override fun visitPartiQLPlan(node: PartiQLPlan, ctx: Unit): PhysicalNode.Expression {
+            return visitStatement(node.statement, ctx) as PhysicalNode.Expression
+        }
+
+        // TODO: Re-look at
+        override fun visitStatementQuery(node: Statement.Query, ctx: Unit): PhysicalNode.Expression {
+            return visitRex(node.root, ctx)
+        }
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/Record.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/Record.kt
new file mode 100644
index 0000000000..ae68936e73
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/Record.kt
@@ -0,0 +1,8 @@
+package org.partiql.eval.impl
+
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+
+internal class Record @OptIn(PartiQLValueExperimental::class) constructor(
+    val values: List<PartiQLValue>
+)
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Collection.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Collection.kt
new file mode 100644
index 0000000000..2ea18ee947
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Collection.kt
@@ -0,0 +1,18 @@
+package org.partiql.eval.impl.expression
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+import org.partiql.value.bagValue
+
+internal class Collection(
+    private val values: List<PhysicalNode.Expression>
+) : PhysicalNode.Expression {
+    @PartiQLValueExperimental
+    override fun evaluate(record: Record): PartiQLValue {
+        return bagValue(
+            values.map { it.evaluate(record) }.asSequence()
+        )
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Literal.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Literal.kt
new file mode 100644
index 0000000000..c9eec9a69b
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Literal.kt
@@ -0,0 +1,13 @@
+package org.partiql.eval.impl.expression
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+
+internal class Literal @OptIn(PartiQLValueExperimental::class) constructor(private val value: PartiQLValue) : PhysicalNode.Expression {
+    @PartiQLValueExperimental
+    override fun evaluate(record: Record): PartiQLValue {
+        return value
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Select.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Select.kt
new file mode 100644
index 0000000000..c768eb14a1
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Select.kt
@@ -0,0 +1,22 @@
+package org.partiql.eval.impl.expression
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+import org.partiql.value.bagValue
+
+internal class Select(
+    val input: PhysicalNode.Relation,
+    val constructor: PhysicalNode.Expression
+) : PhysicalNode.Expression {
+    @PartiQLValueExperimental
+    override fun evaluate(record: Record): PartiQLValue {
+        val elements = mutableListOf<PartiQLValue>()
+        input.evaluate().forEach { record ->
+            val element = constructor.evaluate(record)
+            elements.add(element)
+        }
+        return bagValue(elements.asSequence())
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Struct.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Struct.kt
new file mode 100644
index 0000000000..e8a03f8219
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Struct.kt
@@ -0,0 +1,22 @@
+package org.partiql.eval.impl.expression
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+import org.partiql.value.StringValue
+import org.partiql.value.structValue
+
+internal class Struct(val fields: List<Field>) : PhysicalNode.Expression {
+    @OptIn(PartiQLValueExperimental::class)
+    override fun evaluate(record: Record): PartiQLValue {
+        val fields = fields.map {
+            val key = it.key.evaluate(record) as? StringValue ?: error("Expected struct key to be a STRING.")
+            val value = it.key.evaluate(record)
+            key.value!! to value
+        }
+        return structValue(fields.asSequence())
+    }
+
+    internal class Field(val key: PhysicalNode.Expression, val value: PhysicalNode.Expression)
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Variable.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Variable.kt
new file mode 100644
index 0000000000..efff05ae31
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/expression/Variable.kt
@@ -0,0 +1,13 @@
+package org.partiql.eval.impl.expression
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValue
+import org.partiql.value.PartiQLValueExperimental
+
+internal class Variable(private val index: Int) : PhysicalNode.Expression {
+    @PartiQLValueExperimental
+    override fun evaluate(record: Record): PartiQLValue {
+        return record.values[index]
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Projection.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Projection.kt
new file mode 100644
index 0000000000..7b4360c029
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Projection.kt
@@ -0,0 +1,29 @@
+package org.partiql.eval.impl.relation
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.PartiQLValueExperimental
+
+internal class Projection(
+    private val input: PhysicalNode.Relation,
+    val projections: List<PhysicalNode.Expression>
+) : PhysicalNode.Relation {
+    @OptIn(PartiQLValueExperimental::class)
+    override fun evaluate(): Iterator<Record> {
+
+        val inputIter = input.evaluate()
+
+        return object : Iterator<Record> {
+            override fun hasNext(): Boolean {
+                return inputIter.hasNext()
+            }
+
+            override fun next(): Record {
+                val inputRecord = inputIter.next()
+                return Record(
+                    projections.map { it.evaluate(inputRecord) }
+                )
+            }
+        }
+    }
+}
diff --git a/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Scan.kt b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Scan.kt
new file mode 100644
index 0000000000..f786401268
--- /dev/null
+++ b/partiql-eval/src/main/kotlin/org/partiql/eval/impl/relation/Scan.kt
@@ -0,0 +1,19 @@
+package org.partiql.eval.impl.relation
+
+import org.partiql.eval.impl.PhysicalNode
+import org.partiql.eval.impl.Record
+import org.partiql.value.CollectionValue
+import org.partiql.value.PartiQLValueExperimental
+
+internal class Scan(
+    private val expr: PhysicalNode.Expression
+) : PhysicalNode.Relation {
+
+    @OptIn(PartiQLValueExperimental::class)
+    override fun evaluate(): Iterator<Record> {
+        return when (val value = expr.evaluate(Record(emptyList()))) {
+            is CollectionValue<*> -> value.elements!!.map { Record(listOf(it)) }.iterator()
+            else -> iterator { yield(Record(listOf(value))) }
+        }
+    }
+}
diff --git a/partiql-eval/src/test/kotlin/org/partiql/eval/impl/PartiQLEngineDefaultTest.kt b/partiql-eval/src/test/kotlin/org/partiql/eval/impl/PartiQLEngineDefaultTest.kt
new file mode 100644
index 0000000000..c6caf813de
--- /dev/null
+++ b/partiql-eval/src/test/kotlin/org/partiql/eval/impl/PartiQLEngineDefaultTest.kt
@@ -0,0 +1,43 @@
+package org.partiql.eval.impl
+
+import org.junit.jupiter.api.Test
+import org.partiql.eval.PartiQLEngine
+import org.partiql.parser.PartiQLParserBuilder
+import org.partiql.planner.PartiQLPlanner
+import org.partiql.planner.PartiQLPlannerBuilder
+import org.partiql.value.BagValue
+import org.partiql.value.PartiQLValueExperimental
+import org.partiql.value.bagValue
+import org.partiql.value.int32Value
+import kotlin.test.assertEquals
+
+class PartiQLEngineDefaultTest {
+
+    private val engine = PartiQLEngineDefault()
+    private val planner = PartiQLPlannerBuilder().build()
+    private val parser = PartiQLParserBuilder.standard().build()
+
+    @OptIn(PartiQLValueExperimental::class)
+    @Test
+    fun testLiterals() {
+        val statement = parser.parse("SELECT VALUE 1 FROM <<0, 1>>;").root
+        val session = PartiQLPlanner.Session("q", "u")
+        val plan = planner.plan(statement, session)
+        val result = engine.execute(plan.plan) as PartiQLEngine.Result.Success
+        val output = result.output as BagValue<*>
+        val expected = bagValue(sequenceOf(int32Value(1), int32Value(1)))
+        assertEquals(expected, output)
+    }
+
+    @OptIn(PartiQLValueExperimental::class)
+    @Test
+    fun testReference() {
+        val statement = parser.parse("SELECT VALUE t FROM <<10, 20, 30>> AS t;").root
+        val session = PartiQLPlanner.Session("q", "u")
+        val plan = planner.plan(statement, session)
+        val result = engine.execute(plan.plan) as PartiQLEngine.Result.Success
+        val output = result.output as BagValue<*>
+        val expected = bagValue(sequenceOf(int32Value(10), int32Value(20), int32Value(30)))
+        assertEquals(expected, output)
+    }
+}