diff --git a/xarray/core/coordinates.py b/xarray/core/coordinates.py
index 9dfd64e9c99..0ad6b0a2abc 100644
--- a/xarray/core/coordinates.py
+++ b/xarray/core/coordinates.py
@@ -284,6 +284,7 @@ def _update_coords(
             if dim in variables:
                 new_coord_names.add(dim)
 
+        self._data._manifest.variables = variables
         self._data._variables = variables
         self._data._coord_names.update(new_coord_names)
         self._data._dims = dims
diff --git a/xarray/core/dataset.py b/xarray/core/dataset.py
index e882495dce5..60b640ca448 100644
--- a/xarray/core/dataset.py
+++ b/xarray/core/dataset.py
@@ -37,6 +37,7 @@
 
 from ..coding.cftimeindex import _parse_array_of_cftime_strings
 from ..plot.dataset_plot import _Dataset_PlotMethods
+from ..tree.manifest import DataManifest
 from . import (
     alignment,
     dtypes,
@@ -705,6 +706,7 @@ class Dataset(DataWithCoords, DatasetArithmetic, Mapping):
     _close: Optional[Callable[[], None]]
     _indexes: Optional[Dict[Hashable, Index]]
     _variables: Dict[Hashable, Variable]
+    _manifest: DataManifest
 
     __slots__ = (
         "_attrs",
@@ -715,6 +717,7 @@ class Dataset(DataWithCoords, DatasetArithmetic, Mapping):
         "_close",
         "_indexes",
         "_variables",
+        "_manifest",
         "__weakref__",
     )
 
@@ -752,10 +755,13 @@ def __init__(
             data_vars, coords, compat="broadcast_equals"
         )
 
+        self._manifest = DataManifest(variables=variables)
+
+        # The private attributes that effectively define the data model
         self._attrs = dict(attrs) if attrs is not None else None
         self._close = None
         self._encoding = None
-        self._variables = variables
+        self._variables = self._manifest.variables
         self._coord_names = coord_names
         self._dims = dims
         self._indexes = indexes
@@ -781,7 +787,7 @@ def variables(self) -> Mapping[Hashable, Variable]:
         constituting the Dataset, including both data variables and
         coordinates.
         """
-        return Frozen(self._variables)
+        return Frozen(self._manifest.variables)
 
     @property
     def attrs(self) -> Dict[Hashable, Any]:
@@ -1082,7 +1088,34 @@ def _construct_direct(
         if dims is None:
             dims = calculate_dimensions(variables)
         obj = object.__new__(cls)
-        obj._variables = variables
+        obj._manifest = DataManifest(variables=variables)
+        obj._variables = obj._manifest.variables
+        obj._coord_names = coord_names
+        obj._dims = dims
+        obj._indexes = indexes
+        obj._attrs = attrs
+        obj._close = close
+        obj._encoding = encoding
+        return obj
+
+    @classmethod
+    def _construct_from_manifest(
+        cls,
+        manifest,
+        coord_names,
+        dims=None,
+        attrs=None,
+        indexes=None,
+        encoding=None,
+        close=None,
+    ):
+        """Creates a Dataset that is forced to be consistent with a DataTree node that shares its manifest."""
+        variables = manifest.variables
+        if dims is None:
+            dims = calculate_dimensions(variables)
+        obj = object.__new__(cls)
+        obj._manifest = manifest
+        obj._variables = obj._manifest.variables
         obj._coord_names = coord_names
         obj._dims = dims
         obj._indexes = indexes
@@ -1111,7 +1144,9 @@ def _replace(
         """
         if inplace:
             if variables is not None:
-                self._variables = variables
+                self._manifest.variables = variables
+                # TODO if ds._variables properly pointed to ds._manifest.variables we wouldn't need this line
+                self._variables = self._manifest.variables
             if coord_names is not None:
                 self._coord_names = coord_names
             if dims is not None:
@@ -1629,7 +1664,7 @@ def _setitem_check(self, key, value):
 
     def __delitem__(self, key: Hashable) -> None:
         """Remove a variable from this dataset."""
-        del self._variables[key]
+        del self._manifest[key]
         self._coord_names.discard(key)
         if key in self.xindexes:
             assert self._indexes is not None
diff --git a/xarray/tree/datatree.py b/xarray/tree/datatree.py
new file mode 100644
index 00000000000..2d553748d9e
--- /dev/null
+++ b/xarray/tree/datatree.py
@@ -0,0 +1,2 @@
+class DataTree:
+    ...
diff --git a/xarray/tree/manifest.py b/xarray/tree/manifest.py
new file mode 100644
index 00000000000..9dae00557b0
--- /dev/null
+++ b/xarray/tree/manifest.py
@@ -0,0 +1,74 @@
+from collections.abc import MutableMapping
+from typing import Dict, Hashable, Mapping, Union
+
+from xarray.core.variable import Variable
+from xarray.tree.datatree import DataTree
+
+
+class DataManifest(MutableMapping):
+    """
+    Stores variables and/or child tree nodes.
+
+    When stored inside a DataTree node it prevents name collisions by acting as a common
+    record of stored items for both the DataTree instance and its wrapped Dataset instance.
+
+    When stored inside a lone Dataset it acts merely like a dictionary of Variables.
+    """
+
+    def __init__(
+        self,
+        variables: Dict[Hashable, Variable] = {},
+        children: Dict[Hashable, DataTree] = {},
+    ):
+        if variables and children:
+            keys_in_both = set(variables.keys()) & set(children.keys())
+            if keys_in_both:
+                raise KeyError(
+                    f"The keys {keys_in_both} exist in both the variables and child nodes"
+                )
+
+        self._variables = variables
+        self._children = children
+
+    @property
+    def variables(self) -> Mapping[Hashable, Variable]:
+        return self._variables
+
+    @variables.setter
+    def variables(self, variables):
+        for key in variables:
+            if key in self.children:
+                raise KeyError(
+                    f"Cannot set variable under name {key} because a child node "
+                    "with that name already exists"
+                )
+        self._variables = variables
+
+    @property
+    def children(self) -> Mapping[Hashable, DataTree]:
+        return self._children
+
+    def __getitem__(self, key: Hashable) -> Union[Variable, DataTree]:
+        if key in self._variables:
+            return self._variables[key]
+        elif key in self._children:
+            return self._children[key]
+        else:
+            raise KeyError(f"{key} is not present")
+
+    def __setitem__(self, key, value):
+        raise NotImplementedError
+
+    def __delitem__(self, key: Hashable):
+        if key in self.variables:
+            del self._variables[key]
+        elif key in self.children:
+            del self._children[key]
+        else:
+            raise KeyError(f"Cannot remove item because nothing is stored under {key}")
+
+    def __iter__(self):
+        raise NotImplementedError
+
+    def __len__(self):
+        raise NotImplementedError