diff --git a/pkg/neg/syncers/syncer.go b/pkg/neg/syncers/syncer.go
new file mode 100644
index 0000000000..836a50ddcd
--- /dev/null
+++ b/pkg/neg/syncers/syncer.go
@@ -0,0 +1,164 @@
+/*
+Copyright 2018 The Kubernetes 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.
+*/
+
+package syncers
+
+import (
+	"fmt"
+	"sync"
+	"time"
+
+	"github.com/golang/glog"
+	apiv1 "k8s.io/api/core/v1"
+	"k8s.io/apimachinery/pkg/util/clock"
+	"k8s.io/client-go/tools/cache"
+	"k8s.io/client-go/tools/record"
+)
+
+// syncer is a NEG syncer skeleton.
+// It handles state transitions and backoff retry operations.
+type syncer struct {
+	// metadata
+	NegSyncerKey
+	negName string
+
+	// NEG sync function
+	syncFunc func() error
+
+	// event recording
+	serviceLister cache.Indexer
+	recorder      record.EventRecorder
+
+	// syncer states
+	stateLock    sync.Mutex
+	stopped      bool
+	shuttingDown bool
+
+	// sync signal and retry handling
+	syncCh  chan interface{}
+	clock   clock.Clock
+	backoff backoffHandler
+}
+
+func newSyncer(negSyncerKey NegSyncerKey, networkEndpointGroupName string, serviceLister cache.Indexer, recorder record.EventRecorder) *syncer {
+	return &syncer{
+		NegSyncerKey:  negSyncerKey,
+		negName:       networkEndpointGroupName,
+		syncFunc:      func() error { return nil },
+		serviceLister: serviceLister,
+		recorder:      recorder,
+		stopped:       true,
+		shuttingDown:  false,
+		clock:         clock.RealClock{},
+		backoff:       NewExponentialBackendOffHandler(maxRetries, minRetryDelay, maxRetryDelay),
+	}
+}
+
+func (s *syncer) Start() error {
+	if !s.IsStopped() {
+		return fmt.Errorf("NEG syncer for %s is already running.", s.NegSyncerKey.String())
+	}
+	if s.IsShuttingDown() {
+		return fmt.Errorf("NEG syncer for %s is shutting down. ", s.NegSyncerKey.String())
+	}
+
+	glog.V(2).Infof("Starting NEG syncer for service port %s", s.NegSyncerKey.String())
+	s.init()
+	go func() {
+		for {
+			// equivalent to never retry
+			retryCh := make(<-chan time.Time)
+			err := s.syncFunc()
+			if err != nil {
+				delay, retryErr := s.backoff.NextRetryDelay()
+				retryMesg := ""
+				if retryErr == ErrRetriesExceeded {
+					retryMesg = "(will not retry)"
+				} else {
+					retryCh = s.clock.After(delay)
+					retryMesg = "(will retry)"
+				}
+
+				if svc := getService(s.serviceLister, s.Namespace, s.Name); svc != nil {
+					s.recorder.Eventf(svc, apiv1.EventTypeWarning, "SyncNetworkEndpointGroupFailed", "Failed to sync NEG %q %s: %v", s.negName, retryMesg, err)
+				}
+			} else {
+				s.backoff.ResetRetryDelay()
+			}
+
+			select {
+			case _, open := <-s.syncCh:
+				if !open {
+					s.stateLock.Lock()
+					s.shuttingDown = false
+					s.stateLock.Unlock()
+					glog.V(2).Infof("Stopping NEG syncer for %s", s.NegSyncerKey.String())
+					return
+				}
+			case <-retryCh:
+				// continue to sync
+			}
+		}
+	}()
+	return nil
+}
+
+func (s *syncer) init() {
+	s.stateLock.Lock()
+	defer s.stateLock.Unlock()
+	s.stopped = false
+	s.syncCh = make(chan interface{}, 1)
+}
+
+func (s *syncer) Stop() {
+	s.stateLock.Lock()
+	defer s.stateLock.Unlock()
+	if !s.stopped {
+		glog.V(2).Infof("Stopping NEG syncer for service port %s", s.NegSyncerKey.String())
+		s.stopped = true
+		s.shuttingDown = true
+		close(s.syncCh)
+	}
+}
+
+func (s *syncer) Sync() bool {
+	if s.IsStopped() {
+		glog.Warningf("NEG syncer for %s is already stopped.", s.NegSyncerKey.String())
+		return false
+	}
+	select {
+	case s.syncCh <- struct{}{}:
+		return true
+	default:
+		return false
+	}
+}
+
+func (s *syncer) IsStopped() bool {
+	s.stateLock.Lock()
+	defer s.stateLock.Unlock()
+	return s.stopped
+}
+
+func (s *syncer) IsShuttingDown() bool {
+	s.stateLock.Lock()
+	defer s.stateLock.Unlock()
+	return s.shuttingDown
+}
+
+func (s *syncer) SetSyncFunc(syncFunc func() error) {
+	s.syncFunc = syncFunc
+}
diff --git a/pkg/neg/syncers/syncer_test.go b/pkg/neg/syncers/syncer_test.go
new file mode 100644
index 0000000000..134069aebf
--- /dev/null
+++ b/pkg/neg/syncers/syncer_test.go
@@ -0,0 +1,166 @@
+/*
+Copyright 2018 The Kubernetes 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.
+*/
+
+package syncers
+
+import (
+	"testing"
+	"time"
+
+	"fmt"
+	apiv1 "k8s.io/api/core/v1"
+	"k8s.io/apimachinery/pkg/util/wait"
+	"k8s.io/client-go/kubernetes/fake"
+	"k8s.io/client-go/tools/record"
+	backendconfigclient "k8s.io/ingress-gce/pkg/backendconfig/client/clientset/versioned/fake"
+	"k8s.io/ingress-gce/pkg/context"
+	"k8s.io/ingress-gce/pkg/utils"
+)
+
+type syncerTester struct {
+	syncer
+	// keep track of the number of syncs
+	syncCount int
+	// syncError is true, then sync function return error
+	syncError bool
+	// blockSync is true, then sync function is blocked on channel
+	blockSync bool
+	ch        chan interface{}
+}
+
+// sync sleeps for 3 seconds
+func (t *syncerTester) sync() error {
+	t.syncCount += 1
+	if t.syncError {
+		return fmt.Errorf("sync error")
+	}
+	if t.blockSync {
+		<-t.ch
+	}
+	return nil
+}
+
+func newTestNegSyncer() *syncerTester {
+	testNegName := "test-neg-name"
+	kubeClient := fake.NewSimpleClientset()
+	backendConfigClient := backendconfigclient.NewSimpleClientset()
+	namer := utils.NewNamer(clusterID, "")
+	ctxConfig := context.ControllerContextConfig{
+		NEGEnabled:              true,
+		BackendConfigEnabled:    false,
+		Namespace:               apiv1.NamespaceAll,
+		ResyncPeriod:            1 * time.Second,
+		DefaultBackendSvcPortID: defaultBackend,
+	}
+	context := context.NewControllerContext(kubeClient, backendConfigClient, nil, nil, namer, ctxConfig)
+	negSyncerKey := NegSyncerKey{
+		Namespace:  testServiceNamespace,
+		Name:       testServiceName,
+		Port:       80,
+		TargetPort: "80",
+	}
+
+	s := &syncerTester{
+		syncer: *newSyncer(
+			negSyncerKey,
+			testNegName,
+			context.ServiceInformer.GetIndexer(),
+			record.NewFakeRecorder(100),
+		),
+		syncCount: 0,
+		blockSync: false,
+		syncError: false,
+		ch:        make(chan interface{}),
+	}
+	s.SetSyncFunc(s.sync)
+	return s
+}
+
+func TestStartAndStopNoopSyncer(t *testing.T) {
+	syncer := newTestNegSyncer()
+	if !syncer.IsStopped() {
+		t.Fatalf("Syncer is not stopped after creation.")
+	}
+	if syncer.IsShuttingDown() {
+		t.Fatalf("Syncer is shutting down after creation.")
+	}
+
+	if err := syncer.Start(); err != nil {
+		t.Fatalf("Failed to start syncer: %v", err)
+	}
+	if syncer.IsStopped() {
+		t.Fatalf("Syncer is stopped after Start.")
+	}
+	if syncer.IsShuttingDown() {
+		t.Fatalf("Syncer is shutting down after Start.")
+	}
+
+	// blocks sync function
+	syncer.blockSync = true
+	syncer.Stop()
+	if !syncer.IsShuttingDown() {
+		// assume syncer needs 5 second for sync
+		t.Fatalf("Syncer is not shutting down after Start.")
+	}
+
+	if !syncer.IsStopped() {
+		t.Fatalf("Syncer is not stopped after Stop.")
+	}
+
+	// unblock sync function
+	syncer.ch <- struct{}{}
+	if err := wait.PollImmediate(time.Second, 3*time.Second, func() (bool, error) {
+		return !syncer.IsShuttingDown() && syncer.IsStopped(), nil
+	}); err != nil {
+		t.Fatalf("Syncer failed to shutdown: %v", err)
+	}
+
+	if err := syncer.Start(); err != nil {
+		t.Fatalf("Failed to restart syncer: %v", err)
+	}
+	if syncer.IsStopped() {
+		t.Fatalf("Syncer is stopped after restart.")
+	}
+	if syncer.IsShuttingDown() {
+		t.Fatalf("Syncer is shutting down after restart.")
+	}
+
+	syncer.Stop()
+	if !syncer.IsStopped() {
+		t.Fatalf("Syncer is not stopped after Stop.")
+	}
+}
+
+func TestRetryOnSyncError(t *testing.T) {
+	maxRetry := 3
+	syncer := newTestNegSyncer()
+	syncer.syncError = true
+	if err := syncer.Start(); err != nil {
+		t.Fatalf("Failed to start syncer: %v", err)
+	}
+	syncer.backoff = NewExponentialBackendOffHandler(maxRetry, 0, 0)
+
+	if err := wait.PollImmediate(time.Second, 5*time.Second, func() (bool, error) {
+		// In 5 seconds, syncer should be able to retry 3 times.
+		return syncer.syncCount == maxRetry+1, nil
+	}); err != nil {
+		t.Errorf("Syncer failed to retry and record error: %v", err)
+	}
+
+	if syncer.syncCount != maxRetry+1 {
+		t.Errorf("Expect sync count to be %v, but got %v", maxRetry+1, syncer.syncCount)
+	}
+}