diff --git a/core/common/src/test/scala/org/typelevel/otel4s/scalacheck/Gens.scala b/core/common/src/test/scala/org/typelevel/otel4s/scalacheck/Gens.scala
index ac24cecdf..0da48b0ca 100644
--- a/core/common/src/test/scala/org/typelevel/otel4s/scalacheck/Gens.scala
+++ b/core/common/src/test/scala/org/typelevel/otel4s/scalacheck/Gens.scala
@@ -81,6 +81,11 @@ trait Gens {
       attributes <- Gen.listOf(attribute)
     } yield attributes.to(Attributes)
 
+  def attributes(n: Int): Gen[Attributes] =
+    for {
+      attributes <- Gen.listOfN(n, attribute)
+    } yield attributes.to(Attributes)
+
 }
 
 object Gens extends Gens
diff --git a/sdk-exporter/trace/src/main/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoder.scala b/sdk-exporter/trace/src/main/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoder.scala
index 64f42c788..3658bb6df 100644
--- a/sdk-exporter/trace/src/main/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoder.scala
+++ b/sdk-exporter/trace/src/main/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoder.scala
@@ -99,7 +99,8 @@ private object SpansProtoEncoder {
       SpanProto.Event(
         timeUnixNano = data.timestamp.toNanos,
         name = data.name,
-        attributes = ProtoEncoder.encode(data.attributes)
+        attributes = ProtoEncoder.encode(data.attributes.elements),
+        droppedAttributesCount = data.attributes.dropped
       )
   }
 
@@ -113,7 +114,8 @@ private object SpansProtoEncoder {
         traceId = ByteString.copyFrom(data.spanContext.traceId.toArray),
         spanId = ByteString.copyFrom(data.spanContext.spanId.toArray),
         traceState = traceState,
-        attributes = ProtoEncoder.encode(data.attributes),
+        attributes = ProtoEncoder.encode(data.attributes.elements),
+        droppedAttributesCount = data.attributes.dropped,
         flags = data.spanContext.traceFlags.toByte.toInt
       )
   }
@@ -135,9 +137,12 @@ private object SpansProtoEncoder {
       kind = ProtoEncoder.encode(span.kind),
       startTimeUnixNano = span.startTimestamp.toNanos,
       endTimeUnixNano = span.endTimestamp.map(_.toNanos).getOrElse(0L),
-      attributes = ProtoEncoder.encode(span.attributes),
-      events = span.events.map(event => ProtoEncoder.encode(event)),
-      links = span.links.map(link => ProtoEncoder.encode(link)),
+      attributes = ProtoEncoder.encode(span.attributes.elements),
+      droppedAttributesCount = span.attributes.dropped,
+      events = span.events.elements.map(ProtoEncoder.encode(_)),
+      droppedEventsCount = span.events.dropped,
+      links = span.links.elements.map(ProtoEncoder.encode(_)),
+      droppedLinksCount = span.links.dropped,
       status = Some(ProtoEncoder.encode(span.status))
     )
   }
diff --git a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/OtlpHttpSpanExporterSuite.scala b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/OtlpHttpSpanExporterSuite.scala
index c331aeeb2..f7826cd27 100644
--- a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/OtlpHttpSpanExporterSuite.scala
+++ b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/OtlpHttpSpanExporterSuite.scala
@@ -95,13 +95,15 @@ class OtlpHttpSpanExporterSuite
           startTimestamp = now,
           endTimestamp = Some(now.plus(5.seconds)),
           status = sd.status,
-          attributes = adaptAttributes(sd.attributes),
-          events = sd.events.map { event =>
-            EventData(
-              event.name,
-              now.plus(2.seconds),
-              adaptAttributes(event.attributes)
-            )
+          attributes = sd.attributes.map(adaptAttributes),
+          events = sd.events.map {
+            _.map { event =>
+              EventData(
+                event.name,
+                now.plus(2.seconds),
+                event.attributes.map(adaptAttributes)
+              )
+            }
           },
           links = sd.links,
           instrumentationScope = sd.instrumentationScope,
@@ -118,7 +120,7 @@ class OtlpHttpSpanExporterSuite
               )
             }
 
-            val links = span.links.map { d =>
+            val links = span.links.elements.map { d =>
               JaegerRef(
                 "FOLLOWS_FROM",
                 d.spanContext.traceIdHex,
@@ -155,12 +157,14 @@ class OtlpHttpSpanExporterSuite
               List(Attribute("internal.span.format", "otlp"))
             ).flatten
 
-            span.attributes.map(a => toJaegerTag(a)).toList ++
+            span.attributes.elements.map(a => toJaegerTag(a)).toList ++
               extra.map(a => toJaegerTag(a))
           }
 
           val events =
-            span.events.map(d => JaegerLog(d.timestamp.toMicros)).toList
+            span.events.elements
+              .map(d => JaegerLog(d.timestamp.toMicros))
+              .toList
 
           val jaegerSpan = JaegerSpan(
             span.spanContext.traceIdHex,
diff --git a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansJsonCodecs.scala b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansJsonCodecs.scala
index 85d89a7da..aa87bddc4 100644
--- a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansJsonCodecs.scala
+++ b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansJsonCodecs.scala
@@ -79,7 +79,8 @@ private object SpansJsonCodecs extends JsonCodecs {
         .obj(
           "timeUnixNano" := eventData.timestamp.toNanos.toString,
           "name" := eventData.name,
-          "attributes" := eventData.attributes
+          "attributes" := eventData.attributes.elements,
+          "droppedAttributesCount" := eventData.attributes.dropped
         )
         .dropEmptyValues
     }
@@ -91,7 +92,8 @@ private object SpansJsonCodecs extends JsonCodecs {
           "traceId" := link.spanContext.traceIdHex,
           "spanId" := link.spanContext.spanIdHex,
           "traceState" := link.spanContext.traceState,
-          "attributes" := link.attributes,
+          "attributes" := link.attributes.elements,
+          "droppedAttributesCount" := link.attributes.dropped,
           "flags" := encodeFlags(link.spanContext.traceFlags)
         )
         .dropNullValues
@@ -111,9 +113,12 @@ private object SpansJsonCodecs extends JsonCodecs {
           "kind" := span.kind,
           "startTimeUnixNano" := span.startTimestamp.toNanos.toString,
           "endTimeUnixNano" := span.endTimestamp.map(_.toNanos.toString),
-          "attributes" := span.attributes,
-          "events" := span.events,
-          "links" := span.links
+          "attributes" := span.attributes.elements,
+          "droppedAttributesCount" := span.attributes.dropped,
+          "events" := span.events.elements,
+          "droppedEventsCount" := span.events.dropped,
+          "links" := span.links.elements,
+          "droppedLinksCount" := span.links.dropped
         )
         .dropNullValues
         .dropEmptyValues
diff --git a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoderSuite.scala b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoderSuite.scala
index 407fe80ff..10cffc8cb 100644
--- a/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoderSuite.scala
+++ b/sdk-exporter/trace/src/test/scala/org/typelevel/otel4s/sdk/exporter/otlp/trace/SpansProtoEncoderSuite.scala
@@ -27,6 +27,7 @@ import org.scalacheck.Arbitrary
 import org.scalacheck.Prop
 import org.scalacheck.Test
 import org.typelevel.otel4s.sdk.trace.data.EventData
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.data.SpanData
 import org.typelevel.otel4s.sdk.trace.data.StatusData
@@ -93,7 +94,8 @@ class SpansProtoEncoderSuite extends ScalaCheckSuite {
         .obj(
           "timeUnixNano" := eventData.timestamp.toNanos.toString,
           "name" := eventData.name,
-          "attributes" := eventData.attributes
+          "attributes" := eventData.attributes.elements,
+          "droppedAttributesCount" := eventData.attributes.dropped,
         )
         .dropNullValues
         .dropEmptyValues
@@ -107,13 +109,23 @@ class SpansProtoEncoderSuite extends ScalaCheckSuite {
 
     assertEquals(
       ProtoEncoder
-        .toJson(EventData("name", 1.nanos, Attributes.empty))
+        .toJson(
+          EventData("name", 1.nanos, LimitedData.attributes(100, Int.MaxValue))
+        )
         .noSpaces,
       """{"timeUnixNano":"1","name":"name"}"""
     )
 
     assertEquals(
-      ProtoEncoder.toJson(EventData("name", 1.nanos, attrs)).noSpaces,
+      ProtoEncoder
+        .toJson(
+          EventData(
+            "name",
+            1.nanos,
+            LimitedData.attributes(attrs.size, Int.MaxValue).appendAll(attrs)
+          )
+        )
+        .noSpaces,
       """{"timeUnixNano":"1","name":"name","attributes":[{"key":"key","value":{"stringValue":"value"}}]}"""
     )
   }
@@ -125,7 +137,8 @@ class SpansProtoEncoderSuite extends ScalaCheckSuite {
           "traceId" := link.spanContext.traceIdHex,
           "spanId" := link.spanContext.spanIdHex,
           "traceState" := link.spanContext.traceState,
-          "attributes" := link.attributes,
+          "attributes" := link.attributes.elements,
+          "droppedAttributesCount" := link.attributes.dropped,
           "flags" := encodeFlags(link.spanContext.traceFlags)
         )
         .dropNullValues
@@ -155,17 +168,28 @@ class SpansProtoEncoderSuite extends ScalaCheckSuite {
     )
 
     assertEquals(
-      ProtoEncoder.toJson(LinkData(ctx)).noSpaces,
+      ProtoEncoder
+        .toJson(LinkData(ctx, LimitedData.attributes(100, Int.MaxValue)))
+        .noSpaces,
       """{"traceId":"aae6750d58ff8148fa33894599afaaf2","spanId":"f676d76b0b3d4324","traceState":"k2=v2,k=v","flags":1}"""
     )
 
     assertEquals(
-      ProtoEncoder.toJson(LinkData(ctx, attrs)).noSpaces,
+      ProtoEncoder
+        .toJson(
+          LinkData(
+            ctx,
+            LimitedData.attributes(attrs.size, Int.MaxValue).appendAll(attrs)
+          )
+        )
+        .noSpaces,
       """{"traceId":"aae6750d58ff8148fa33894599afaaf2","spanId":"f676d76b0b3d4324","traceState":"k2=v2,k=v","attributes":[{"key":"key","value":{"stringValue":"value"}}],"flags":1}"""
     )
 
     assertEquals(
-      ProtoEncoder.toJson(LinkData(ctx2)).noSpaces,
+      ProtoEncoder
+        .toJson(LinkData(ctx2, LimitedData.attributes(100, Int.MaxValue)))
+        .noSpaces,
       """{"traceId":"aae6750d58ff8148fa33894599afaaf2","spanId":"f676d76b0b3d4324"}"""
     )
   }
@@ -186,9 +210,12 @@ class SpansProtoEncoderSuite extends ScalaCheckSuite {
           "kind" := span.kind,
           "startTimeUnixNano" := span.startTimestamp.toNanos.toString,
           "endTimeUnixNano" := span.endTimestamp.map(_.toNanos.toString),
-          "attributes" := span.attributes,
-          "events" := span.events,
-          "links" := span.links
+          "attributes" := span.attributes.elements,
+          "droppedAttributesCount" := span.attributes.dropped,
+          "events" := span.events.elements,
+          "droppedEventsCount" := span.events.dropped,
+          "links" := span.links.elements,
+          "droppedLinksCount" := span.links.dropped
         )
         .dropNullValues
         .dropEmptyValues
diff --git a/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/OpenTelemetrySdkSuite.scala b/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/OpenTelemetrySdkSuite.scala
index 16ec486b7..f6ceabd54 100644
--- a/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/OpenTelemetrySdkSuite.scala
+++ b/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/OpenTelemetrySdkSuite.scala
@@ -37,6 +37,7 @@ import org.typelevel.otel4s.sdk.metrics.exporter.MetricExporter
 import org.typelevel.otel4s.sdk.metrics.view.InstrumentSelector
 import org.typelevel.otel4s.sdk.metrics.view.View
 import org.typelevel.otel4s.sdk.test.NoopConsole
+import org.typelevel.otel4s.sdk.trace.SpanLimits
 import org.typelevel.otel4s.sdk.trace.context.propagation.W3CBaggagePropagator
 import org.typelevel.otel4s.sdk.trace.context.propagation.W3CTraceContextPropagator
 import org.typelevel.otel4s.sdk.trace.data.LinkData
@@ -55,7 +56,7 @@ class OpenTelemetrySdkSuite extends CatsEffectSuite {
   private val DefaultSdk =
     sdkToString(
       TelemetryResource.default,
-      Sampler.parentBased(Sampler.AlwaysOn)
+      sampler = Sampler.parentBased(Sampler.AlwaysOn)
     )
 
   private val NoopSdk =
@@ -391,6 +392,7 @@ class OpenTelemetrySdkSuite extends CatsEffectSuite {
 
   private def sdkToString(
       resource: TelemetryResource = TelemetryResource.default,
+      spanLimits: SpanLimits = SpanLimits.default,
       sampler: Sampler = Sampler.parentBased(Sampler.AlwaysOn),
       propagators: ContextPropagators[Context] = ContextPropagators.of(
         W3CTraceContextPropagator.default,
@@ -402,7 +404,7 @@ class OpenTelemetrySdkSuite extends CatsEffectSuite {
     "OpenTelemetrySdk.AutoConfigured{sdk=" +
       s"OpenTelemetrySdk{meterProvider=$meterProvider, " +
       "tracerProvider=" +
-      s"SdkTracerProvider{resource=$resource, sampler=$sampler, " +
+      s"SdkTracerProvider{resource=$resource, spanLimits=$spanLimits, sampler=$sampler, " +
       "spanProcessor=SpanProcessor.Multi(" +
       s"BatchSpanProcessor{exporter=$exporter, scheduleDelay=5 seconds, exporterTimeout=30 seconds, maxQueueSize=2048, maxExportBatchSize=512}, " +
       "SpanStorage)}, " +
diff --git a/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracerSuite.scala b/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracerSuite.scala
index 3ba0719e6..2e4c89933 100644
--- a/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracerSuite.scala
+++ b/sdk/all/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracerSuite.scala
@@ -26,6 +26,7 @@ import org.typelevel.otel4s.sdk.context.Context
 import org.typelevel.otel4s.sdk.testkit.trace.TracesTestkit
 import org.typelevel.otel4s.sdk.trace.context.propagation.W3CTraceContextPropagator
 import org.typelevel.otel4s.sdk.trace.data.EventData
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.StatusData
 import org.typelevel.otel4s.sdk.trace.samplers.Sampler
 import org.typelevel.otel4s.trace.BaseTracerSuite
@@ -76,7 +77,7 @@ class SdkTracerSuite extends BaseTracerSuite[Context, Context.Key] {
         spans.map(_.underlying.status),
         List(StatusData(StatusCode.Error, "canceled"))
       )
-      assertEquals(spans.map(_.underlying.events.isEmpty), List(true))
+      assertEquals(spans.map(_.underlying.events.elements.isEmpty), List(true))
     }
   }
 
@@ -91,7 +92,11 @@ class SdkTracerSuite extends BaseTracerSuite[Context, Context.Key] {
       EventData.fromException(
         timestamp = timestamp,
         exception = exception,
-        attributes = Attributes.empty,
+        attributes = LimitedData
+          .attributes(
+            SpanLimits.default.maxNumberOfAttributesPerEvent,
+            SpanLimits.default.maxAttributeValueLength
+          ),
         escaped = false
       )
 
@@ -107,7 +112,7 @@ class SdkTracerSuite extends BaseTracerSuite[Context, Context.Key] {
           List(StatusData.Error(None))
         )
         assertEquals(
-          spans.map(_.underlying.events),
+          spans.map(_.underlying.events.elements),
           List(Vector(expected(now)))
         )
       }
@@ -167,7 +172,7 @@ class SdkTracerSuite extends BaseTracerSuite[Context, Context.Key] {
       def name: String = sd.name
       def spanContext: SpanContext = sd.spanContext
       def parentSpanContext: Option[SpanContext] = sd.parentSpanContext
-      def attributes: Attributes = sd.attributes
+      def attributes: Attributes = sd.attributes.elements
       def startTimestamp: FiniteDuration = sd.startTimestamp
       def endTimestamp: Option[FiniteDuration] = sd.endTimestamp
     }
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackend.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackend.scala
index e3c739089..9b7796247 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackend.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackend.scala
@@ -30,6 +30,7 @@ import org.typelevel.otel4s.meta.InstrumentMeta
 import org.typelevel.otel4s.sdk.common.InstrumentationScope
 import org.typelevel.otel4s.sdk.trace.SdkSpanBackend.MutableState
 import org.typelevel.otel4s.sdk.trace.data.EventData
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.data.SpanData
 import org.typelevel.otel4s.sdk.trace.data.StatusData
@@ -68,6 +69,7 @@ import scala.concurrent.duration.FiniteDuration
   *   the higher-kinded type of a polymorphic effect
   */
 private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
+    spanLimits: SpanLimits,
     spanProcessor: SpanProcessor[F],
     immutableState: SdkSpanBackend.ImmutableState,
     mutableState: Ref[F, SdkSpanBackend.MutableState]
@@ -85,7 +87,7 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
 
   def addAttributes(attributes: immutable.Iterable[Attribute[_]]): F[Unit] =
     updateState("addAttributes") { s =>
-      s.copy(attributes = s.attributes ++ attributes)
+      s.copy(attributes = s.attributes.appendAll(attributes.to(Attributes)))
     }.unlessA(attributes.isEmpty)
 
   def addEvent(
@@ -103,7 +105,16 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
       attributes: immutable.Iterable[Attribute[_]]
   ): F[Unit] =
     addTimedEvent(
-      EventData(name, timestamp, attributes.to(Attributes))
+      EventData(
+        name,
+        timestamp,
+        LimitedData
+          .attributes(
+            spanLimits.maxNumberOfAttributesPerEvent,
+            spanLimits.maxAttributeValueLength
+          )
+          .appendAll(attributes.to(Attributes))
+      )
     )
 
   def addLink(
@@ -111,7 +122,19 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
       attributes: immutable.Iterable[Attribute[_]]
   ): F[Unit] =
     updateState("addLink") { s =>
-      s.copy(links = s.links :+ LinkData(context, attributes.to(Attributes)))
+      s.copy(links =
+        s.links.append(
+          LinkData(
+            context,
+            LimitedData
+              .attributes(
+                spanLimits.maxNumberOfAttributesPerLink,
+                spanLimits.maxAttributeValueLength
+              )
+              .appendAll(attributes.to(Attributes))
+          )
+        )
+      )
     }.void
 
   def recordException(
@@ -124,7 +147,12 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
         EventData.fromException(
           now,
           exception,
-          attributes.to(Attributes),
+          LimitedData
+            .attributes(
+              spanLimits.maxNumberOfAttributesPerEvent,
+              spanLimits.maxAttributeValueLength
+            )
+            .appendAll(attributes.to(Attributes)),
           escaped = false
         )
       )
@@ -153,7 +181,7 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
     } yield ()
 
   private def addTimedEvent(event: EventData): F[Unit] =
-    updateState("addEvent")(s => s.copy(events = s.events :+ event)).void
+    updateState("addEvent")(s => s.copy(events = s.events.append(event))).void
 
   // applies modifications while the span is still active
   // modifications are ignored when the span is ended
@@ -216,7 +244,7 @@ private final class SdkSpanBackend[F[_]: Monad: Clock: Console] private (
   def getAttribute[A](key: AttributeKey[A]): F[Option[A]] =
     for {
       state <- mutableState.get
-    } yield state.attributes.get(key).map(_.value)
+    } yield state.attributes.elements.get(key).map(_.value)
 
 }
 
@@ -262,9 +290,10 @@ private object SdkSpanBackend {
       resource: TelemetryResource,
       kind: SpanKind,
       parentContext: Option[SpanContext],
+      spanLimits: SpanLimits,
       processor: SpanProcessor[F],
-      attributes: Attributes,
-      links: Vector[LinkData],
+      attributes: LimitedData[Attribute[_], Attributes],
+      links: LimitedData[LinkData, Vector[LinkData]],
       userStartTimestamp: Option[FiniteDuration]
   ): F[SdkSpanBackend[F]] = {
     def immutableState(startTimestamp: FiniteDuration) =
@@ -282,14 +311,19 @@ private object SdkSpanBackend {
       status = StatusData.Unset,
       attributes = attributes,
       links = links,
-      events = Vector.empty,
+      events = LimitedData.events(spanLimits.maxNumberOfEvents),
       endTimestamp = None
     )
 
     for {
       start <- userStartTimestamp.fold(Clock[F].realTime)(_.pure)
       state <- Ref[F].of(mutableState)
-      backend = new SdkSpanBackend[F](processor, immutableState(start), state)
+      backend = new SdkSpanBackend[F](
+        spanLimits,
+        processor,
+        immutableState(start),
+        state
+      )
       _ <- processor.onStart(parentContext, backend)
     } yield backend
   }
@@ -308,9 +342,9 @@ private object SdkSpanBackend {
   private final case class MutableState(
       name: String,
       status: StatusData,
-      attributes: Attributes,
-      events: Vector[EventData],
-      links: Vector[LinkData],
+      attributes: LimitedData[Attribute[_], Attributes],
+      events: LimitedData[EventData, Vector[EventData]],
+      links: LimitedData[LinkData, Vector[LinkData]],
       endTimestamp: Option[FiniteDuration]
   )
 
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilder.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilder.scala
index 84191fad3..31239763a 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilder.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilder.scala
@@ -25,10 +25,10 @@ import cats.effect.std.Console
 import cats.syntax.flatMap._
 import cats.syntax.foldable._
 import cats.syntax.functor._
-import cats.syntax.semigroup._
 import cats.~>
 import org.typelevel.otel4s.sdk.common.InstrumentationScope
 import org.typelevel.otel4s.sdk.context.Context
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.samplers.SamplingResult
 import org.typelevel.otel4s.trace.Span
@@ -45,18 +45,17 @@ import scodec.bits.ByteVector
 import scala.collection.immutable
 import scala.concurrent.duration.FiniteDuration
 
-private final case class SdkSpanBuilder[F[_]: Temporal: Console](
+private final case class SdkSpanBuilder[F[_]: Temporal: Console] private (
     name: String,
     scopeInfo: InstrumentationScope,
     tracerSharedState: TracerSharedState[F],
     scope: TraceScope[F, Context],
-    parent: SdkSpanBuilder.Parent = SdkSpanBuilder.Parent.Propagate,
-    finalizationStrategy: SpanFinalizer.Strategy =
-      SpanFinalizer.Strategy.reportAbnormal,
-    kind: Option[SpanKind] = None,
-    links: Vector[LinkData] = Vector.empty,
-    attributes: Vector[Attribute[_]] = Vector.empty,
-    startTimestamp: Option[FiniteDuration] = None
+    links: LimitedData[LinkData, Vector[LinkData]],
+    attributes: LimitedData[Attribute[_], Attributes],
+    parent: SdkSpanBuilder.Parent,
+    finalizationStrategy: SpanFinalizer.Strategy,
+    kind: Option[SpanKind],
+    startTimestamp: Option[FiniteDuration]
 ) extends SpanBuilder[F] {
   import SdkSpanBuilder._
 
@@ -64,18 +63,30 @@ private final case class SdkSpanBuilder[F[_]: Temporal: Console](
     copy(kind = Some(spanKind))
 
   def addAttribute[A](attribute: Attribute[A]): SpanBuilder[F] =
-    copy(attributes = attributes :+ attribute)
+    copy(attributes = attributes.append(attribute))
 
   def addAttributes(
       attributes: immutable.Iterable[Attribute[_]]
   ): SpanBuilder[F] =
-    copy(attributes = this.attributes ++ attributes)
+    copy(attributes = this.attributes.appendAll(attributes.to(Attributes)))
 
   def addLink(
       spanContext: SpanContext,
       attributes: immutable.Iterable[Attribute[_]]
   ): SpanBuilder[F] =
-    copy(links = links :+ LinkData(spanContext, attributes.to(Attributes)))
+    copy(links =
+      links.append(
+        LinkData(
+          spanContext,
+          LimitedData
+            .attributes(
+              tracerSharedState.spanLimits.maxNumberOfAttributesPerLink,
+              tracerSharedState.spanLimits.maxAttributeValueLength
+            )
+            .appendAll(attributes.to(Attributes))
+        )
+      )
+    )
 
   def root: SpanBuilder[F] =
     copy(parent = Parent.Root)
@@ -139,7 +150,6 @@ private final case class SdkSpanBuilder[F[_]: Temporal: Console](
   private def start: F[Span.Backend[F]] = {
     val idGenerator = tracerSharedState.idGenerator
     val spanKind = kind.getOrElse(SpanKind.Internal)
-    val attrs = attributes.to(Attributes)
 
     def genTraceId(parent: Option[SpanContext]): F[ByteVector] =
       parent
@@ -155,8 +165,8 @@ private final case class SdkSpanBuilder[F[_]: Temporal: Console](
         traceId = traceId,
         name = name,
         spanKind = spanKind,
-        attributes = attrs,
-        parentLinks = links
+        attributes = attributes.elements,
+        parentLinks = links.elements
       )
 
     for {
@@ -191,8 +201,9 @@ private final case class SdkSpanBuilder[F[_]: Temporal: Console](
               resource = tracerSharedState.resource,
               kind = spanKind,
               parentContext = parentSpanContext,
+              spanLimits = tracerSharedState.spanLimits,
               processor = tracerSharedState.spanProcessor,
-              attributes = attrs |+| samplingResult.attributes,
+              attributes = attributes.appendAll(samplingResult.attributes),
               links = links,
               userStartTimestamp = startTimestamp
             )
@@ -239,4 +250,35 @@ private object SdkSpanBuilder {
     final case class Explicit(parent: SpanContext) extends Parent
   }
 
+  def apply[F[_]: Temporal: Console](
+      name: String,
+      scopeInfo: InstrumentationScope,
+      tracerSharedState: TracerSharedState[F],
+      scope: TraceScope[F, Context],
+      parent: SdkSpanBuilder.Parent = SdkSpanBuilder.Parent.Propagate,
+      finalizationStrategy: SpanFinalizer.Strategy =
+        SpanFinalizer.Strategy.reportAbnormal,
+      kind: Option[SpanKind] = None,
+      startTimestamp: Option[FiniteDuration] = None
+  ): SdkSpanBuilder[F] = {
+    val links = LimitedData.links(tracerSharedState.spanLimits.maxNumberOfLinks)
+    val attributes =
+      LimitedData.attributes(
+        tracerSharedState.spanLimits.maxNumberOfAttributes,
+        tracerSharedState.spanLimits.maxAttributeValueLength
+      )
+
+    new SdkSpanBuilder[F](
+      name,
+      scopeInfo,
+      tracerSharedState,
+      scope,
+      links,
+      attributes,
+      parent,
+      finalizationStrategy,
+      kind,
+      startTimestamp
+    )
+  }
 }
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracer.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracer.scala
index b8295fb79..362866561 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracer.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracer.scala
@@ -64,7 +64,7 @@ private final class SdkTracer[F[_]: Temporal: Console] private[trace] (
       .getOrElseF(Tracer.raiseNoCurrentSpan)
 
   def spanBuilder(name: String): SpanBuilder[F] =
-    new SdkSpanBuilder[F](name, scopeInfo, sharedState, traceScope)
+    SdkSpanBuilder[F](name, scopeInfo, sharedState, traceScope)
 
   def childScope[A](parent: SpanContext)(fa: F[A]): F[A] =
     traceScope.childScope(parent).flatMap(trace => trace(fa))
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracerProvider.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracerProvider.scala
index b13819200..ad437768e 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracerProvider.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SdkTracerProvider.scala
@@ -36,6 +36,7 @@ import org.typelevel.otel4s.trace.TracerProvider
 private class SdkTracerProvider[F[_]: Temporal: Parallel: Console](
     idGenerator: IdGenerator[F],
     resource: TelemetryResource,
+    spanLimits: SpanLimits,
     sampler: Sampler,
     propagators: ContextPropagators[Context],
     spanProcessors: List[SpanProcessor[F]],
@@ -47,6 +48,7 @@ private class SdkTracerProvider[F[_]: Temporal: Parallel: Console](
     TracerSharedState(
       idGenerator,
       resource,
+      spanLimits,
       sampler,
       SpanProcessor.of(spanProcessors: _*)
     )
@@ -55,7 +57,11 @@ private class SdkTracerProvider[F[_]: Temporal: Parallel: Console](
     new SdkTracerBuilder[F](propagators, traceScope, sharedState, storage, name)
 
   override def toString: String =
-    s"SdkTracerProvider{resource=$resource, sampler=$sampler, spanProcessor=${sharedState.spanProcessor}}"
+    "SdkTracerProvider{" +
+      s"resource=$resource, " +
+      s"spanLimits=$spanLimits, " +
+      s"sampler=$sampler, " +
+      s"spanProcessor=${sharedState.spanProcessor}}"
 
 }
 
@@ -105,6 +111,16 @@ object SdkTracerProvider {
       */
     def addResource(resource: TelemetryResource): Builder[F]
 
+    /** Sets an initial [[SpanLimits]].
+      *
+      * The limits will be used for every
+      * [[org.typelevel.otel4s.trace.Span Span]].
+      *
+      * @param limits
+      *   the [[SpanLimits]] to use
+      */
+    def withSpanLimits(limits: SpanLimits): Builder[F]
+
     /** Sets a [[org.typelevel.otel4s.sdk.trace.samplers.Sampler Sampler]].
       *
       * The sampler will be called each time a
@@ -161,6 +177,7 @@ object SdkTracerProvider {
     BuilderImpl[F](
       idGenerator = IdGenerator.random,
       resource = TelemetryResource.default,
+      spanLimits = SpanLimits.default,
       sampler = Sampler.parentBased(Sampler.AlwaysOn),
       propagators = Nil,
       spanProcessors = Nil
@@ -171,6 +188,7 @@ object SdkTracerProvider {
   ](
       idGenerator: IdGenerator[F],
       resource: TelemetryResource,
+      spanLimits: SpanLimits,
       sampler: Sampler,
       propagators: List[TextMapPropagator[Context]],
       spanProcessors: List[SpanProcessor[F]]
@@ -185,6 +203,9 @@ object SdkTracerProvider {
     def addResource(resource: TelemetryResource): Builder[F] =
       copy(resource = this.resource.mergeUnsafe(resource))
 
+    def withSpanLimits(limits: SpanLimits): Builder[F] =
+      copy(spanLimits = limits)
+
     def withSampler(sampler: Sampler): Builder[F] =
       copy(sampler = sampler)
 
@@ -201,6 +222,7 @@ object SdkTracerProvider {
         new SdkTracerProvider[F](
           idGenerator,
           resource,
+          spanLimits,
           sampler,
           ContextPropagators.of(propagators: _*),
           spanProcessors :+ storage,
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SpanLimits.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SpanLimits.scala
new file mode 100644
index 000000000..b8fdebbf7
--- /dev/null
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/SpanLimits.scala
@@ -0,0 +1,204 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace
+
+import cats.Hash
+import cats.Show
+
+/** Holds the limits enforced during recording of a span.
+  *
+  * @see
+  *   [[https://opentelemetry.io/docs/specs/otel/trace/sdk/#span-limits]]
+  */
+sealed trait SpanLimits {
+
+  /** The max number of attributes per span. */
+  def maxNumberOfAttributes: Int
+
+  /** The max number of events per span. */
+  def maxNumberOfEvents: Int
+
+  /** The max number of links per span. */
+  def maxNumberOfLinks: Int
+
+  /** The max number of attributes per event. */
+  def maxNumberOfAttributesPerEvent: Int
+
+  /** The max number of attributes per link. */
+  def maxNumberOfAttributesPerLink: Int
+
+  /** The max number of characters for string attribute values. For string array
+    * attribute values, applies to each entry individually.
+    */
+  def maxAttributeValueLength: Int
+
+  override final def hashCode(): Int =
+    Hash[SpanLimits].hash(this)
+
+  override final def equals(obj: Any): Boolean =
+    obj match {
+      case other: SpanLimits => Hash[SpanLimits].eqv(this, other)
+      case _                 => false
+    }
+
+  override final def toString: String =
+    Show[SpanLimits].show(this)
+}
+
+object SpanLimits {
+
+  private object Defaults {
+    val MaxNumberOfAttributes = 128
+    val MaxNumberOfEvents = 128
+    val MaxNumberOfLinks = 128
+    val MaxNumberOfAttributesPerEvent = 128
+    val MaxNumberOfAttributesPerLink = 128
+    val MaxAttributeValueLength = Int.MaxValue
+  }
+
+  /** Builder for [[SpanLimits]] */
+  sealed trait Builder {
+
+    /** Sets the max number of attributes per span. */
+    def withMaxNumberOfAttributes(value: Int): Builder
+
+    /** Sets the max number of events per span. */
+    def withMaxNumberOfEvents(value: Int): Builder
+
+    /** Sets the max number of links per span. */
+    def withMaxNumberOfLinks(value: Int): Builder
+
+    /** Sets the max number of attributes per event. */
+    def withMaxNumberOfAttributesPerEvent(value: Int): Builder
+
+    /** Sets the max number of attributes per link. */
+    def withMaxNumberOfAttributesPerLink(value: Int): Builder
+
+    /** Sets the max number of characters for string attribute values. For
+      * string array attribute values, applies to each entry individually.
+      */
+    def withMaxAttributeValueLength(value: Int): Builder
+
+    /** Creates a [[SpanLimits]] with the configuration of this builder. */
+    def build: SpanLimits
+  }
+
+  private val Default: SpanLimits =
+    builder.build
+
+  /** Creates a [[Builder]] for [[SpanLimits]] using the default limits.
+    */
+  def builder: Builder =
+    BuilderImpl(
+      maxNumberOfAttributes = Defaults.MaxNumberOfAttributes,
+      maxNumberOfEvents = Defaults.MaxNumberOfEvents,
+      maxNumberOfLinks = Defaults.MaxNumberOfLinks,
+      maxNumberOfAttributesPerEvent = Defaults.MaxNumberOfAttributesPerEvent,
+      maxNumberOfAttributesPerLink = Defaults.MaxNumberOfAttributesPerLink,
+      maxAttributeValueLength = Defaults.MaxAttributeValueLength
+    )
+
+  /** Creates a [[SpanLimits]] using the given limits. */
+  def apply(
+      maxNumberOfAttributes: Int,
+      maxNumberOfEvents: Int,
+      maxNumberOfLinks: Int,
+      maxNumberOfAttributesPerEvent: Int,
+      maxNumberOfAttributesPerLink: Int,
+      maxAttributeValueLength: Int
+  ): SpanLimits =
+    SpanLimitsImpl(
+      maxNumberOfAttributes = maxNumberOfAttributes,
+      maxNumberOfEvents = maxNumberOfEvents,
+      maxNumberOfLinks = maxNumberOfLinks,
+      maxNumberOfAttributesPerEvent = maxNumberOfAttributesPerEvent,
+      maxNumberOfAttributesPerLink = maxNumberOfAttributesPerLink,
+      maxAttributeValueLength = maxAttributeValueLength
+    )
+
+  def default: SpanLimits = Default
+
+  implicit val spanLimitsHash: Hash[SpanLimits] =
+    Hash.by { s =>
+      (
+        s.maxNumberOfAttributes,
+        s.maxNumberOfEvents,
+        s.maxNumberOfLinks,
+        s.maxNumberOfAttributesPerEvent,
+        s.maxNumberOfAttributesPerLink,
+        s.maxAttributeValueLength
+      )
+    }
+
+  implicit val spanLimitsShow: Show[SpanLimits] =
+    Show.show { s =>
+      "SpanLimits{" +
+        s"maxNumberOfAttributes=${s.maxNumberOfAttributes}, " +
+        s"maxNumberOfEvents=${s.maxNumberOfEvents}, " +
+        s"maxNumberOfLinks=${s.maxNumberOfLinks}, " +
+        s"maxNumberOfAttributesPerEvent=${s.maxNumberOfAttributesPerEvent}, " +
+        s"maxNumberOfAttributesPerLink=${s.maxNumberOfAttributesPerLink}, " +
+        s"maxAttributeValueLength=${s.maxAttributeValueLength}}"
+    }
+
+  private final case class SpanLimitsImpl(
+      maxNumberOfAttributes: Int,
+      maxNumberOfEvents: Int,
+      maxNumberOfLinks: Int,
+      maxNumberOfAttributesPerEvent: Int,
+      maxNumberOfAttributesPerLink: Int,
+      maxAttributeValueLength: Int,
+  ) extends SpanLimits
+
+  private final case class BuilderImpl(
+      maxNumberOfAttributes: Int,
+      maxNumberOfEvents: Int,
+      maxNumberOfLinks: Int,
+      maxNumberOfAttributesPerEvent: Int,
+      maxNumberOfAttributesPerLink: Int,
+      maxAttributeValueLength: Int,
+  ) extends Builder {
+    def withMaxNumberOfAttributes(value: Int): Builder =
+      copy(maxNumberOfAttributes = value)
+
+    def withMaxNumberOfEvents(value: Int): Builder =
+      copy(maxNumberOfEvents = value)
+
+    def withMaxNumberOfLinks(value: Int): Builder =
+      copy(maxNumberOfLinks = value)
+
+    def withMaxNumberOfAttributesPerEvent(value: Int): Builder =
+      copy(maxNumberOfAttributesPerEvent = value)
+
+    def withMaxNumberOfAttributesPerLink(value: Int): Builder =
+      copy(maxNumberOfAttributesPerLink = value)
+
+    def withMaxAttributeValueLength(value: Int): Builder =
+      copy(maxAttributeValueLength = value)
+
+    def build: SpanLimits =
+      SpanLimitsImpl(
+        maxNumberOfAttributes,
+        maxNumberOfEvents,
+        maxNumberOfLinks,
+        maxNumberOfAttributesPerEvent,
+        maxNumberOfAttributesPerLink,
+        maxAttributeValueLength
+      )
+  }
+
+}
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/TracerSharedState.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/TracerSharedState.scala
index fcb2dd102..67bfb4fd0 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/TracerSharedState.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/TracerSharedState.scala
@@ -23,6 +23,7 @@ import org.typelevel.otel4s.sdk.trace.samplers.Sampler
 private final case class TracerSharedState[F[_]](
     idGenerator: IdGenerator[F],
     resource: TelemetryResource,
+    spanLimits: SpanLimits,
     sampler: Sampler,
     spanProcessor: SpanProcessor[F]
 )
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigure.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigure.scala
new file mode 100644
index 000000000..a73da2b6a
--- /dev/null
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigure.scala
@@ -0,0 +1,159 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace.autoconfigure
+
+import cats.MonadThrow
+import cats.effect.Resource
+import org.typelevel.otel4s.sdk.autoconfigure.AutoConfigure
+import org.typelevel.otel4s.sdk.autoconfigure.Config
+import org.typelevel.otel4s.sdk.trace.SpanLimits
+
+/** Autoconfigures [[SpanLimits]].
+  *
+  * The configuration options:
+  * {{{
+  * | System property                          | Environment variable                     | Description                                                           |
+  * |------------------------------------------|------------------------------------------|-----------------------------------------------------------------------|
+  * | otel.span.attribute.count.limit          | OTEL_SPAN_ATTRIBUTE_COUNT_LIMIT          | The maximum allowed span attribute count. Default is `128`.           |
+  * | otel.span.event.count.limit              | OTEL_SPAN_EVENT_COUNT_LIMIT              | The maximum allowed span event count. Default is `128`.               |
+  * | otel.span.link.count.limit               | OTEL_SPAN_LINK_COUNT_LIMIT               | The maximum allowed span link count. Default is `128`.                |
+  * | otel.event.attribute.count.limit         | OTEL_EVENT_ATTRIBUTE_COUNT_LIMIT         | The maximum allowed attribute per span event count. Default is `128`. |
+  * | otel.link.attribute.count.limit          | OTEL_LINK_ATTRIBUTE_COUNT_LIMIT          | The maximum allowed attribute per span link count. Default is `128`.  |
+  * | otel.span.attribute.value.length.limit   | OTEL_SPAN_ATTRIBUTE_VALUE_LENGTH_LIMIT   | The maximum allowed attribute value size. No limit by default.        |
+  * }}}
+  *
+  * @see
+  *   [[https://opentelemetry.io/docs/specs/otel/configuration/sdk-environment-variables/#span-limits]]
+  */
+private final class SpanLimitsAutoConfigure[F[_]: MonadThrow]
+    extends AutoConfigure.WithHint[F, SpanLimits](
+      "SpanLimits",
+      SpanLimitsAutoConfigure.ConfigKeys.All
+    ) {
+
+  import SpanLimitsAutoConfigure.ConfigKeys
+
+  def fromConfig(config: Config): Resource[F, SpanLimits] = {
+    def configure =
+      for {
+        maxNumberOfAttributes <- config.get(ConfigKeys.MaxNumberOfAttributes)
+        maxNumberOfEvents <- config.get(ConfigKeys.MaxNumberOfEvents)
+        maxNumberOfLinks <- config.get(ConfigKeys.MaxNumberOfLinks)
+        maxNumberOfAttributesPerEvent <- config.get(
+          ConfigKeys.MaxNumberOfAttributesPerEvent
+        )
+        maxNumberOfAttributesPerLink <- config.get(
+          ConfigKeys.MaxNumberOfAttributesPerLink
+        )
+        maxAttributeValueLength <- config.get(
+          ConfigKeys.MaxAttributeValueLength
+        )
+      } yield {
+        val builder = SpanLimits.builder
+
+        val withMaxNumberOfAttributes =
+          maxNumberOfAttributes.foldLeft(builder)(
+            _.withMaxNumberOfAttributes(_)
+          )
+
+        val withMaxNumberOfEvents =
+          maxNumberOfEvents.foldLeft(withMaxNumberOfAttributes)(
+            _.withMaxNumberOfEvents(_)
+          )
+
+        val withMaxNumberOfLinks =
+          maxNumberOfLinks.foldLeft(withMaxNumberOfEvents)(
+            _.withMaxNumberOfLinks(_)
+          )
+
+        val withMaxNumberOfAttributesPerEvent =
+          maxNumberOfAttributesPerEvent.foldLeft(withMaxNumberOfLinks)(
+            _.withMaxNumberOfAttributesPerEvent(_)
+          )
+
+        val withMaxNumberOfAttributesPerLink =
+          maxNumberOfAttributesPerLink.foldLeft(
+            withMaxNumberOfAttributesPerEvent
+          )(
+            _.withMaxNumberOfAttributesPerLink(_)
+          )
+
+        val withMaxAttributeValueLength =
+          maxAttributeValueLength.foldLeft(withMaxNumberOfAttributesPerLink)(
+            _.withMaxAttributeValueLength(_)
+          )
+
+        withMaxAttributeValueLength.build
+      }
+
+    Resource.eval(MonadThrow[F].fromEither(configure))
+  }
+}
+
+private[sdk] object SpanLimitsAutoConfigure {
+
+  private object ConfigKeys {
+    val MaxNumberOfAttributes: Config.Key[Int] =
+      Config.Key("otel.span.attribute.count.limit")
+
+    val MaxNumberOfEvents: Config.Key[Int] =
+      Config.Key("otel.span.event.count.limit")
+
+    val MaxNumberOfLinks: Config.Key[Int] =
+      Config.Key("otel.span.link.count.limit")
+
+    val MaxNumberOfAttributesPerEvent: Config.Key[Int] =
+      Config.Key("otel.event.attribute.count.limit")
+
+    val MaxNumberOfAttributesPerLink: Config.Key[Int] =
+      Config.Key("otel.link.attribute.count.limit")
+
+    val MaxAttributeValueLength: Config.Key[Int] =
+      Config.Key("otel.span.attribute.value.length.limit")
+
+    val All: Set[Config.Key[_]] =
+      Set(
+        MaxNumberOfAttributes,
+        MaxNumberOfEvents,
+        MaxNumberOfLinks,
+        MaxNumberOfAttributesPerEvent,
+        MaxNumberOfAttributesPerLink,
+        MaxAttributeValueLength
+      )
+  }
+
+  /** Returns [[AutoConfigure]] that configures the [[SpanLimits]].
+    *
+    * The configuration options:
+    * {{{
+    * | System property                          | Environment variable                     | Description                                                           |
+    * |------------------------------------------|------------------------------------------|-----------------------------------------------------------------------|
+    * | otel.span.attribute.count.limit          | OTEL_SPAN_ATTRIBUTE_COUNT_LIMIT          | The maximum allowed span attribute count. Default is `128`.           |
+    * | otel.span.event.count.limit              | OTEL_SPAN_EVENT_COUNT_LIMIT              | The maximum allowed span event count. Default is `128`.               |
+    * | otel.span.link.count.limit               | OTEL_SPAN_LINK_COUNT_LIMIT               | The maximum allowed span link count. Default is `128`.                |
+    * | otel.event.attribute.count.limit         | OTEL_EVENT_ATTRIBUTE_COUNT_LIMIT         | The maximum allowed attribute per span event count. Default is `128`. |
+    * | otel.link.attribute.count.limit          | OTEL_LINK_ATTRIBUTE_COUNT_LIMIT          | The maximum allowed attribute per span link count. Default is `128`.  |
+    * | otel.span.attribute.value.length.limit   | OTEL_SPAN_ATTRIBUTE_VALUE_LENGTH_LIMIT   | The maximum allowed attribute value size. No limit by default.        |
+    * }}}
+    *
+    * @see
+    *   [[https://opentelemetry.io/docs/specs/otel/configuration/sdk-environment-variables/#span-limits]]
+    */
+  def apply[F[_]: MonadThrow]: AutoConfigure[F, SpanLimits] =
+    new SpanLimitsAutoConfigure[F]
+
+}
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigure.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigure.scala
index 55afdb29d..759988fdb 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigure.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigure.scala
@@ -60,11 +60,13 @@ private final class TracerProviderAutoConfigure[
       sampler <- samplerAutoConfigure.configure(config)
       exporters <- exporterAutoConfigure.configure(config)
       processors <- configureProcessors(config, exporters)
+      spanLimits <- SpanLimitsAutoConfigure[F].configure(config)
 
       tracerProviderBuilder = {
         val builder = SdkTracerProvider
           .builder[F]
           .withResource(resource)
+          .withSpanLimits(spanLimits)
           .withSampler(sampler)
           .addTextMapPropagators(contextPropagators.textMapPropagator)
 
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/EventData.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/EventData.scala
index b6479eecf..6394c4f4d 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/EventData.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/EventData.scala
@@ -44,7 +44,7 @@ sealed trait EventData {
 
   /** The attributes of the event.
     */
-  def attributes: Attributes
+  def attributes: LimitedData[Attribute[_], Attributes]
 
   override final def hashCode(): Int =
     Hash[EventData].hash(this)
@@ -76,7 +76,7 @@ object EventData {
   def apply(
       name: String,
       timestamp: FiniteDuration,
-      attributes: Attributes
+      attributes: LimitedData[Attribute[_], Attributes]
   ): EventData =
     Impl(name, timestamp, attributes)
 
@@ -103,10 +103,10 @@ object EventData {
   def fromException(
       timestamp: FiniteDuration,
       exception: Throwable,
-      attributes: Attributes,
+      attributes: LimitedData[Attribute[_], Attributes],
       escaped: Boolean
   ): EventData = {
-    val allAttributes = {
+    val exceptionAttributes = {
       val builder = Attributes.newBuilder
 
       builder.addOne(
@@ -131,12 +131,14 @@ object EventData {
       }
 
       builder.addOne(ExceptionAttributes.ExceptionEscaped, escaped)
-      builder.addAll(attributes)
-
       builder.result()
     }
 
-    Impl(ExceptionEventName, timestamp, allAttributes)
+    Impl(
+      ExceptionEventName,
+      timestamp,
+      attributes.prependAll(exceptionAttributes)
+    )
   }
 
   implicit val eventDataHash: Hash[EventData] =
@@ -144,13 +146,13 @@ object EventData {
 
   implicit val eventDataShow: Show[EventData] =
     Show.show { data =>
-      show"EventData{name=${data.name}, timestamp=${data.timestamp}, attributes=${data.attributes}}"
+      show"EventData{name=${data.name}, timestamp=${data.timestamp}, attributes=${data.attributes.elements}}"
     }
 
   private final case class Impl(
       name: String,
       timestamp: FiniteDuration,
-      attributes: Attributes
+      attributes: LimitedData[Attribute[_], Attributes]
   ) extends EventData
 
 }
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LimitedData.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LimitedData.scala
new file mode 100644
index 000000000..42feb6dac
--- /dev/null
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LimitedData.scala
@@ -0,0 +1,202 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace.data
+
+import cats.Hash
+import cats.Semigroup
+import cats.syntax.semigroup._
+import org.typelevel.otel4s.Attribute
+import org.typelevel.otel4s.AttributeType
+import org.typelevel.otel4s.Attributes
+
+import scala.collection.immutable
+
+/** A generic collection container with fixed bounds.
+  *
+  * @tparam A
+  *   the type of container elements
+  *
+  * @tparam S
+  *   the type of underlying container collection
+  */
+sealed trait LimitedData[A, S <: immutable.Iterable[A]] {
+
+  /** The limit for container elements.
+    */
+  def sizeLimit: Int
+
+  /** The number of dropped elements.
+    */
+  def dropped: Int
+
+  /** The container elements.
+    */
+  def elements: S
+
+  /** Appends an element to the container if the number of container elements
+    * has not reached the limit, otherwise drops the element.
+    *
+    * @param a
+    *   the element to append
+    */
+  def append(a: A): LimitedData[A, S]
+
+  /** Appends all given elements to the container up to the limit and drops the
+    * rest elements.
+    *
+    * @param as
+    *   the collection of elements to append
+    */
+  def appendAll(as: S): LimitedData[A, S]
+
+  /** Prepends all given elements to the container up to the limit and drops all
+    * elements that exceeds the limit (even if they already existed before).
+    *
+    * @param as
+    *   the collection of elements to prepend
+    */
+  def prependAll(as: S): LimitedData[A, S]
+
+  /** Maps the container elements by applying the passed function.
+    *
+    * @param f
+    *   the function to apply
+    */
+  def map(f: S => S): LimitedData[A, S]
+}
+
+object LimitedData {
+
+  implicit def limitedDataHash[A, S <: immutable.Iterable[A]: Hash]
+      : Hash[LimitedData[A, S]] =
+    Hash.by(events => (events.sizeLimit, events.dropped, events.elements))
+
+  /** Created [[LimitedData]] with the collection of [[Attribute]] inside.
+    *
+    * @param sizeLimit
+    *   The limit for container elements
+    *
+    * @param valueLengthLimit
+    *   The limit for attribute's value
+    */
+  def attributes(
+      sizeLimit: Int,
+      valueLengthLimit: Int
+  ): LimitedData[Attribute[_], Attributes] = {
+    def limitValueLength(a: Attribute[_]) =
+      a.key.`type` match {
+        case AttributeType.String =>
+          Attribute(
+            a.key.name,
+            a.value.asInstanceOf[String].take(valueLengthLimit)
+          )
+        case AttributeType.BooleanSeq =>
+          Attribute(
+            a.key.name,
+            a.value.asInstanceOf[Seq[Boolean]].take(valueLengthLimit)
+          )
+        case AttributeType.DoubleSeq =>
+          Attribute(
+            a.key.name,
+            a.value.asInstanceOf[Seq[Double]].take(valueLengthLimit)
+          )
+        case AttributeType.StringSeq =>
+          Attribute(
+            a.key.name,
+            a.value.asInstanceOf[Seq[String]].take(valueLengthLimit)
+          )
+        case AttributeType.LongSeq =>
+          Attribute(
+            a.key.name,
+            a.value.asInstanceOf[Seq[Long]].take(valueLengthLimit)
+          )
+        case _ =>
+          a
+      }
+
+    Impl[Attribute[_], Attributes](
+      sizeLimit,
+      Attributes.empty,
+      _ splitAt _,
+      Attributes(_),
+      _.map(limitValueLength).to(Attributes)
+    )
+  }
+
+  /** Created [[LimitedData]] with the vector of [[LinkData]] inside.
+    *
+    * @param sizeLimit
+    *   The limit for container elements
+    */
+  def links(sizeLimit: Int): LimitedData[LinkData, Vector[LinkData]] =
+    Impl[LinkData, Vector[LinkData]](
+      sizeLimit,
+      Vector.empty,
+      _ splitAt _,
+      Vector(_)
+    )
+
+  /** Created [[LimitedData]] with the vector of [[EventData]] inside.
+    *
+    * @param sizeLimit
+    *   The limit for container elements
+    */
+  def events(sizeLimit: Int): LimitedData[EventData, Vector[EventData]] =
+    Impl[EventData, Vector[EventData]](
+      sizeLimit,
+      Vector.empty,
+      _ splitAt _,
+      Vector(_)
+    )
+
+  private final case class Impl[A, S <: immutable.Iterable[A]: Semigroup](
+      sizeLimit: Int,
+      elements: S,
+      splitAt: (S, Int) => (S, S),
+      pure: A => S,
+      refine: S => S = identity[S],
+      dropped: Int = 0
+  ) extends LimitedData[A, S] {
+    def append(a: A): LimitedData[A, S] = {
+      if (elements.size < sizeLimit) {
+        copy(elements = elements |+| refine(pure(a)))
+      } else {
+        copy(dropped = dropped + 1)
+      }
+    }
+
+    def appendAll(as: S): LimitedData[A, S] =
+      if (elements.size + as.size <= sizeLimit) {
+        copy(elements = elements |+| refine(as))
+      } else {
+        val (toAdd, toDrop) = splitAt(as, sizeLimit - elements.size)
+        copy(
+          elements = elements |+| refine(toAdd),
+          dropped = dropped + toDrop.size
+        )
+      }
+
+    def prependAll(as: S): LimitedData[A, S] = {
+      val allElements = as |+| elements
+      val (toKeep, toDrop) = splitAt(allElements, sizeLimit)
+      copy(elements = refine(toKeep), dropped = dropped + toDrop.size)
+    }
+
+    def map(f: S => S): LimitedData[A, S] =
+      copy(elements = f(elements))
+  }
+}
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LinkData.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LinkData.scala
index 0d2091690..28c5e9054 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LinkData.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/LinkData.scala
@@ -40,7 +40,7 @@ sealed trait LinkData {
 
   /** The [[Attributes]] associated with this link.
     */
-  def attributes: Attributes
+  def attributes: LimitedData[Attribute[_], Attributes]
 
   override final def hashCode(): Int =
     Hash[LinkData].hash(this)
@@ -62,15 +62,10 @@ object LinkData {
     * @param context
     *   the context of the span the link refers to
     */
-  def apply(context: SpanContext): LinkData =
-    Impl(context, Attributes.empty)
-
-  /** Creates a [[LinkData]] with the given `context`.
-    *
-    * @param context
-    *   the context of the span the link refers to
-    */
-  def apply(context: SpanContext, attributes: Attributes): LinkData =
+  def apply(
+      context: SpanContext,
+      attributes: LimitedData[Attribute[_], Attributes]
+  ): LinkData =
     Impl(context, attributes)
 
   implicit val linkDataHash: Hash[LinkData] =
@@ -78,12 +73,12 @@ object LinkData {
 
   implicit val linkDataShow: Show[LinkData] =
     Show.show { data =>
-      show"LinkData{spanContext=${data.spanContext}, attributes=${data.attributes}}"
+      show"LinkData{spanContext=${data.spanContext}, attributes=${data.attributes.elements}}"
     }
 
   private final case class Impl(
       spanContext: SpanContext,
-      attributes: Attributes
+      attributes: LimitedData[Attribute[_], Attributes]
   ) extends LinkData
 
 }
diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/SpanData.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/SpanData.scala
index 03b71336a..bdd3d6b4a 100644
--- a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/SpanData.scala
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/SpanData.scala
@@ -67,15 +67,15 @@ sealed trait SpanData {
 
   /** The attributes associated with the span.
     */
-  def attributes: Attributes
+  def attributes: LimitedData[Attribute[_], Attributes]
 
   /** The events associated with the span.
     */
-  def events: Vector[EventData]
+  def events: LimitedData[EventData, Vector[EventData]]
 
   /** The links associated with the span.
     */
-  def links: Vector[LinkData]
+  def links: LimitedData[LinkData, Vector[LinkData]]
 
   /** The instrumentation scope associated with the span.
     */
@@ -151,9 +151,9 @@ object SpanData {
       startTimestamp: FiniteDuration,
       endTimestamp: Option[FiniteDuration],
       status: StatusData,
-      attributes: Attributes,
-      events: Vector[EventData],
-      links: Vector[LinkData],
+      attributes: LimitedData[Attribute[_], Attributes],
+      events: LimitedData[EventData, Vector[EventData]],
+      links: LimitedData[LinkData, Vector[LinkData]],
       instrumentationScope: InstrumentationScope,
       resource: TelemetryResource
   ): SpanData =
@@ -204,9 +204,9 @@ object SpanData {
         endTimestamp +
         show"hasEnded=${data.hasEnded}, " +
         show"status=${data.status}, " +
-        show"attributes=${data.attributes}, " +
-        show"events=${data.events}, " +
-        show"links=${data.links}, " +
+        show"attributes=${data.attributes.elements}, " +
+        show"events=${data.events.elements}, " +
+        show"links=${data.links.elements}, " +
         show"instrumentationScope=${data.instrumentationScope}, " +
         show"resource=${data.resource}}"
     }
@@ -219,9 +219,9 @@ object SpanData {
       startTimestamp: FiniteDuration,
       endTimestamp: Option[FiniteDuration],
       status: StatusData,
-      attributes: Attributes,
-      events: Vector[EventData],
-      links: Vector[LinkData],
+      attributes: LimitedData[Attribute[_], Attributes],
+      events: LimitedData[EventData, Vector[EventData]],
+      links: LimitedData[LinkData, Vector[LinkData]],
       instrumentationScope: InstrumentationScope,
       resource: TelemetryResource
   ) extends SpanData
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackendSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackendSuite.scala
index 6b55f09af..bf060ea7b 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackendSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBackendSuite.scala
@@ -32,6 +32,7 @@ import org.scalacheck.effect.PropF
 import org.typelevel.otel4s.sdk.common.InstrumentationScope
 import org.typelevel.otel4s.sdk.test.NoopConsole
 import org.typelevel.otel4s.sdk.trace.data.EventData
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.data.SpanData
 import org.typelevel.otel4s.sdk.trace.data.StatusData
@@ -47,6 +48,8 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
 
   private implicit val noopConsole: Console[IO] = new NoopConsole[IO]
 
+  private val spanLimits = Defaults.spanLimits
+
   // Span.Backend methods
 
   test(".addAttributes(:Attribute[_]*)") {
@@ -54,24 +57,38 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       val expected = attributes |+| nextAttributes
 
       for {
-        span <- start(attributes = attributes)
-        _ <- assertIO(span.toSpanData.map(_.attributes), attributes)
+        span <- start(
+          attributes = attributes,
+          spanLimits = SpanLimits.builder
+            .withMaxNumberOfAttributes(attributes.size + nextAttributes.size)
+            .build
+        )
+        _ <- assertIO(span.toSpanData.map(_.attributes.elements), attributes)
         _ <- span.addAttributes(nextAttributes)
-        _ <- assertIO(span.toSpanData.map(_.attributes), expected)
+        _ <- assertIO(span.toSpanData.map(_.attributes.elements), expected)
       } yield ()
     }
   }
 
   test(".addEvent(:String, :Attribute[_]*)") {
     PropF.forAllF { (name: String, attributes: Attributes) =>
-      val event = EventData(name, Duration.Zero, attributes)
+      val event = EventData(
+        name,
+        Duration.Zero,
+        LimitedData
+          .attributes(
+            spanLimits.maxNumberOfAttributesPerEvent,
+            spanLimits.maxAttributeValueLength
+          )
+          .appendAll(attributes)
+      )
 
       TestControl.executeEmbed {
         for {
           span <- start()
-          _ <- assertIO(span.toSpanData.map(_.events), Vector.empty)
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector.empty)
           _ <- span.addEvent(name, attributes)
-          _ <- assertIO(span.toSpanData.map(_.events), Vector(event))
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector(event))
         } yield ()
       }
     }
@@ -79,14 +96,23 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
 
   test(".addEvent(:String, :FiniteDuration, :Attribute[_]*)") {
     PropF.forAllF { (name: String, ts: FiniteDuration, attrs: Attributes) =>
-      val event = EventData(name, ts, attrs)
+      val event = EventData(
+        name,
+        ts,
+        LimitedData
+          .attributes(
+            spanLimits.maxNumberOfAttributesPerEvent,
+            spanLimits.maxAttributeValueLength
+          )
+          .appendAll(attrs)
+      )
 
       TestControl.executeEmbed {
         for {
           span <- start()
-          _ <- assertIO(span.toSpanData.map(_.events), Vector.empty)
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector.empty)
           _ <- span.addEvent(name, ts, attrs)
-          _ <- assertIO(span.toSpanData.map(_.events), Vector(event))
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector(event))
         } yield ()
       }
     }
@@ -94,14 +120,22 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
 
   test(".addLink(:SpanContext, :Attribute[_]*)") {
     PropF.forAllF { (spanContext: SpanContext, attrs: Attributes) =>
-      val link = LinkData(spanContext, attrs)
+      val link = LinkData(
+        spanContext,
+        LimitedData
+          .attributes(
+            spanLimits.maxNumberOfAttributesPerLink,
+            spanLimits.maxAttributeValueLength
+          )
+          .appendAll(attrs)
+      )
 
       TestControl.executeEmbed {
         for {
           span <- start()
-          _ <- assertIO(span.toSpanData.map(_.links), Vector.empty)
+          _ <- assertIO(span.toSpanData.map(_.links.elements), Vector.empty)
           _ <- span.addLink(spanContext, attrs)
-          _ <- assertIO(span.toSpanData.map(_.links), Vector(link))
+          _ <- assertIO(span.toSpanData.map(_.links.elements), Vector(link))
         } yield ()
       }
     }
@@ -124,16 +158,21 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       val event = EventData.fromException(
         timestamp = Duration.Zero,
         exception = exception,
-        attributes = attributes,
+        attributes = LimitedData
+          .attributes(
+            spanLimits.maxNumberOfAttributesPerEvent,
+            spanLimits.maxAttributeValueLength
+          )
+          .appendAll(attributes),
         escaped = false
       )
 
       TestControl.executeEmbed {
         for {
           span <- start()
-          _ <- assertIO(span.toSpanData.map(_.events), Vector.empty)
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector.empty)
           _ <- span.recordException(exception, attributes)
-          _ <- assertIO(span.toSpanData.map(_.events), Vector(event))
+          _ <- assertIO(span.toSpanData.map(_.events.elements), Vector(event))
         } yield ()
       }
     }
@@ -235,7 +274,12 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       }
 
       for {
-        span <- start(attributes = init)
+        span <- start(
+          attributes = init,
+          spanLimits = SpanLimits.builder
+            .withMaxNumberOfAttributes(init.size + extraAttrs.size)
+            .build
+        )
 
         _ <- assertIO(
           init.toList.traverse(a => span.getAttribute(a.key)),
@@ -323,9 +367,15 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
             startTimestamp = userStartTimestamp.getOrElse(Duration.Zero),
             endTimestamp = end,
             status = StatusData.Unset,
-            attributes = attributes,
-            events = Vector.empty,
-            links = links,
+            attributes = LimitedData
+              .attributes(
+                spanLimits.maxNumberOfAttributes,
+                spanLimits.maxAttributeValueLength
+              )
+              .appendAll(attributes),
+            events = LimitedData.events(spanLimits.maxNumberOfEvents),
+            links =
+              LimitedData.links(spanLimits.maxNumberOfLinks).appendAll(links),
             instrumentationScope = scope,
             resource = Defaults.resource
           )
@@ -339,9 +389,15 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
               Defaults.resource,
               kind,
               parentCtx,
+              spanLimits,
               Defaults.spanProcessor,
-              attributes,
-              links,
+              LimitedData
+                .attributes(
+                  spanLimits.maxNumberOfAttributes,
+                  spanLimits.maxAttributeValueLength
+                )
+                .appendAll(attributes),
+              LimitedData.links(spanLimits.maxNumberOfLinks).appendAll(links),
               userStartTimestamp
             )
             _ <- assertIO(span.toSpanData, expected(None))
@@ -392,9 +448,14 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
           startTimestamp = Duration.Zero,
           endTimestamp = end,
           status = StatusData.Unset,
-          attributes = Defaults.attributes,
-          events = Vector.empty,
-          links = Vector.empty,
+          attributes = LimitedData
+            .attributes(
+              spanLimits.maxNumberOfAttributes,
+              spanLimits.maxAttributeValueLength
+            )
+            .appendAll(Defaults.attributes),
+          events = LimitedData.events(spanLimits.maxNumberOfEvents),
+          links = LimitedData.links(spanLimits.maxNumberOfLinks),
           instrumentationScope = Defaults.scope,
           resource = Defaults.resource
         )
@@ -452,6 +513,7 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       kind: SpanKind = Defaults.kind,
       parentSpanContext: Option[SpanContext] = None,
       attributes: Attributes = Defaults.attributes,
+      spanLimits: SpanLimits = spanLimits,
       spanProcessor: SpanProcessor[IO] = Defaults.spanProcessor,
       links: Vector[LinkData] = Vector.empty,
       userStartTimestamp: Option[FiniteDuration] = None
@@ -463,9 +525,15 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       resource = resource,
       kind = kind,
       parentContext = parentSpanContext,
+      spanLimits = spanLimits,
       processor = spanProcessor,
-      attributes = attributes,
-      links = links,
+      attributes = LimitedData
+        .attributes(
+          spanLimits.maxNumberOfAttributes,
+          spanLimits.maxAttributeValueLength
+        )
+        .appendAll(attributes),
+      links = LimitedData.links(spanLimits.maxNumberOfLinks).appendAll(links),
       userStartTimestamp = userStartTimestamp
     )
   }
@@ -477,6 +545,7 @@ class SdkSpanBackendSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
     val resource = TelemetryResource.default
     val kind = SpanKind.Client
     val attributes = Attributes.empty
+    val spanLimits = SpanLimits.default
     val spanProcessor = SpanProcessor.noop[IO]
   }
 
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilderSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilderSuite.scala
index 1d8532180..16c0dd9b4 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilderSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkSpanBuilderSuite.scala
@@ -21,6 +21,8 @@ import cats.effect.IOLocal
 import cats.effect.std.Random
 import munit.CatsEffectSuite
 import munit.ScalaCheckEffectSuite
+import org.scalacheck.Arbitrary
+import org.scalacheck.Gen
 import org.scalacheck.Test
 import org.scalacheck.effect.PropF
 import org.typelevel.otel4s.Attributes
@@ -28,12 +30,15 @@ import org.typelevel.otel4s.instances.local._
 import org.typelevel.otel4s.sdk.TelemetryResource
 import org.typelevel.otel4s.sdk.common.InstrumentationScope
 import org.typelevel.otel4s.sdk.context.Context
+import org.typelevel.otel4s.sdk.trace.SdkSpanBuilderSuite.LinkDataInput
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.exporter.InMemorySpanExporter
 import org.typelevel.otel4s.sdk.trace.exporter.SpanExporter
 import org.typelevel.otel4s.sdk.trace.processor.SimpleSpanProcessor
 import org.typelevel.otel4s.sdk.trace.samplers.Sampler
 import org.typelevel.otel4s.sdk.trace.scalacheck.Arbitraries._
+import org.typelevel.otel4s.sdk.trace.scalacheck.Gens
 import org.typelevel.otel4s.trace.SpanBuilder
 import org.typelevel.otel4s.trace.SpanContext
 import org.typelevel.otel4s.trace.SpanKind
@@ -50,13 +55,13 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
         inMemory <- InMemorySpanExporter.create[IO](None)
         state <- createState(inMemory)
       } yield {
-        val builder = new SdkSpanBuilder(name, scope, state, traceScope)
+        val builder = SdkSpanBuilder(name, scope, state, traceScope)
 
         assertEquals(builder.name, name)
         assertEquals(builder.parent, SdkSpanBuilder.Parent.Propagate)
         assertEquals(builder.kind, None)
-        assertEquals(builder.links, Vector.empty)
-        assertEquals(builder.attributes, Vector.empty)
+        assertEquals(builder.links.elements, Vector.empty)
+        assertEquals(builder.attributes.elements, Attributes.empty)
         assertEquals(builder.startTimestamp, None)
       }
     }
@@ -70,16 +75,21 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
           parent: Option[SpanContext],
           kind: SpanKind,
           startTimestamp: Option[FiniteDuration],
-          links: Vector[LinkData],
+          linkDataInput: LinkDataInput,
           attributes: Attributes
       ) =>
         for {
           traceScope <- createTraceScope
           inMemory <- InMemorySpanExporter.create[IO](None)
-          state <- createState(inMemory)
+          spanLimits = SpanLimits.builder
+            .withMaxNumberOfAttributesPerLink(
+              linkDataInput.maxNumberOfAttributes
+            )
+            .build
+          state <- createState(inMemory, spanLimits)
           _ <- {
             val builder: SpanBuilder[IO] =
-              new SdkSpanBuilder(name, scope, state, traceScope)
+              SdkSpanBuilder(name, scope, state, traceScope)
 
             val withParent =
               parent.foldLeft(builder)(_.withParent(_))
@@ -87,8 +97,9 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
             val withTimestamp =
               startTimestamp.foldLeft(withParent)(_.withStartTimestamp(_))
 
-            val withLinks = links.foldLeft(withTimestamp) { (b, link) =>
-              b.addLink(link.spanContext, link.attributes.toSeq: _*)
+            val withLinks = linkDataInput.items.foldLeft(withTimestamp) {
+              (b, link) =>
+                b.addLink(link.spanContext, link.attributes.toSeq: _*)
             }
 
             val withAttributes =
@@ -101,14 +112,16 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
           }
           spans <- inMemory.finishedSpans
         } yield {
+          val links = linkDataInput.toLinks
+
           assertEquals(spans.map(_.spanContext.isValid), List(true))
           assertEquals(spans.map(_.spanContext.isRemote), List(false))
           assertEquals(spans.map(_.spanContext.isSampled), List(true))
           assertEquals(spans.map(_.name), List(name))
           assertEquals(spans.map(_.parentSpanContext), List(parent))
           assertEquals(spans.map(_.kind), List(kind))
-          assertEquals(spans.map(_.links), List(links))
-          assertEquals(spans.map(_.attributes), List(attributes))
+          assertEquals(spans.map(_.links.elements), List(links))
+          assertEquals(spans.map(_.attributes.elements), List(attributes))
           assertEquals(spans.map(_.instrumentationScope), List(scope))
           assertEquals(spans.map(_.resource), List(state.resource))
         }
@@ -120,8 +133,8 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       for {
         traceScope <- createTraceScope
         inMemory <- InMemorySpanExporter.create[IO](None)
-        state <- createState(inMemory, Sampler.AlwaysOff)
-        builder = new SdkSpanBuilder(name, scope, state, traceScope)
+        state <- createState(inMemory, sampler = Sampler.AlwaysOff)
+        builder = SdkSpanBuilder(name, scope, state, traceScope)
         span <- builder.build.use(IO.pure)
         spans <- inMemory.finishedSpans
       } yield {
@@ -140,12 +153,14 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
 
   private def createState(
       exporter: SpanExporter[IO],
+      spanLimits: SpanLimits = SpanLimits.default,
       sampler: Sampler = Sampler.AlwaysOn
   ): IO[TracerSharedState[IO]] =
     Random.scalaUtilRandom[IO].map { implicit random =>
       TracerSharedState(
         IdGenerator.random[IO],
         TelemetryResource.default,
+        spanLimits,
         sampler,
         SimpleSpanProcessor(exporter)
       )
@@ -157,3 +172,43 @@ class SdkSpanBuilderSuite extends CatsEffectSuite with ScalaCheckEffectSuite {
       .withMaxSize(10)
 
 }
+
+object SdkSpanBuilderSuite {
+  final case class LinkDataInput(
+      maxNumberOfAttributes: Int,
+      items: Vector[LinkDataInput.LinkItem]
+  ) {
+    def toLinks: Vector[LinkData] =
+      items.map { case LinkDataInput.LinkItem(spanContext, attributes) =>
+        LinkData(
+          spanContext,
+          LimitedData
+            .attributes(maxNumberOfAttributes, Int.MaxValue)
+            .appendAll(attributes)
+        )
+      }
+  }
+
+  object LinkDataInput {
+    final case class LinkItem(spanContext: SpanContext, attributes: Attributes)
+
+    private def linkItemGen(maxNumberOfAttributes: Int): Gen[LinkItem] =
+      for {
+        spanContext <- Gens.spanContext
+        attributes <- Gens.attributes(maxNumberOfAttributes)
+        extraAttributes <- Gens.nonEmptyVector(Gens.attribute)
+      } yield LinkItem(
+        spanContext,
+        attributes ++ extraAttributes.toVector.to(Attributes)
+      )
+
+    private[trace] implicit val LinkDataInputArbitrary
+        : Arbitrary[LinkDataInput] =
+      Arbitrary(
+        for {
+          maxNumberOfAttributes <- Gen.choose(0, 100)
+          items <- Gen.listOf(linkItemGen(maxNumberOfAttributes))
+        } yield LinkDataInput(maxNumberOfAttributes, items.toVector)
+      )
+  }
+}
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracesSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracesSuite.scala
index a4df5164b..c1723e7a2 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracesSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SdkTracesSuite.scala
@@ -49,6 +49,7 @@ class SdkTracesSuite extends CatsEffectSuite {
   private val DefaultTraces =
     tracesToString(
       TelemetryResource.default,
+      SpanLimits.default,
       Sampler.parentBased(Sampler.AlwaysOn)
     )
 
@@ -115,6 +116,7 @@ class SdkTracesSuite extends CatsEffectSuite {
 
     val sampler = Sampler.AlwaysOff
     val resource = TelemetryResource.default
+    val spanLimits = SpanLimits.default
 
     SdkTraces
       .autoConfigured[IO](
@@ -123,7 +125,12 @@ class SdkTracesSuite extends CatsEffectSuite {
           .addTracerProviderCustomizer((t, _) => t.withResource(resource))
       )
       .use { traces =>
-        IO(assertEquals(traces.toString, tracesToString(resource, sampler)))
+        IO(
+          assertEquals(
+            traces.toString,
+            tracesToString(resource, spanLimits, sampler)
+          )
+        )
       }
   }
 
@@ -275,6 +282,7 @@ class SdkTracesSuite extends CatsEffectSuite {
 
   private def tracesToString(
       resource: TelemetryResource = TelemetryResource.default,
+      spanLimits: SpanLimits = SpanLimits.default,
       sampler: Sampler = Sampler.parentBased(Sampler.AlwaysOn),
       propagators: ContextPropagators[Context] = ContextPropagators.of(
         W3CTraceContextPropagator.default,
@@ -283,7 +291,7 @@ class SdkTracesSuite extends CatsEffectSuite {
       exporter: String = "SpanExporter.Noop"
   ) =
     "SdkTraces{tracerProvider=" +
-      s"SdkTracerProvider{resource=$resource, sampler=$sampler, " +
+      s"SdkTracerProvider{resource=$resource, spanLimits=$spanLimits, sampler=$sampler, " +
       "spanProcessor=SpanProcessor.Multi(" +
       s"BatchSpanProcessor{exporter=$exporter, scheduleDelay=5 seconds, exporterTimeout=30 seconds, maxQueueSize=2048, maxExportBatchSize=512}, " +
       "SpanStorage)}, " +
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SpanLimitsSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SpanLimitsSuite.scala
new file mode 100644
index 000000000..6445a4959
--- /dev/null
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/SpanLimitsSuite.scala
@@ -0,0 +1,78 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace
+
+import cats.Show
+import cats.kernel.laws.discipline.HashTests
+import cats.syntax.show._
+import munit.DisciplineSuite
+import org.scalacheck.Arbitrary
+import org.scalacheck.Cogen
+import org.scalacheck.Gen
+import org.scalacheck.Prop
+
+class SpanLimitsSuite extends DisciplineSuite {
+
+  private val spanLimitsGen: Gen[SpanLimits] =
+    for {
+      maxAttributes <- Gen.choose(0, 100)
+      maxEvents <- Gen.choose(0, 100)
+      maxLinks <- Gen.choose(0, 100)
+      maxAttributesPerEvent <- Gen.choose(0, 100)
+      maxAttributesPerLink <- Gen.choose(0, 100)
+      maxAttributeLength <- Gen.choose(0, 100)
+    } yield SpanLimits.builder
+      .withMaxNumberOfAttributes(maxAttributes)
+      .withMaxNumberOfEvents(maxEvents)
+      .withMaxNumberOfLinks(maxLinks)
+      .withMaxNumberOfAttributesPerEvent(maxAttributesPerEvent)
+      .withMaxNumberOfAttributesPerLink(maxAttributesPerLink)
+      .withMaxAttributeValueLength(maxAttributeLength)
+      .build
+
+  private implicit val spanLimitsArbitrary: Arbitrary[SpanLimits] =
+    Arbitrary(spanLimitsGen)
+
+  private implicit val spanLimitsCogen: Cogen[SpanLimits] =
+    Cogen[(Int, Int, Int, Int, Int, Int)].contramap { s =>
+      (
+        s.maxNumberOfAttributes,
+        s.maxNumberOfEvents,
+        s.maxNumberOfLinks,
+        s.maxNumberOfAttributesPerEvent,
+        s.maxNumberOfAttributesPerLink,
+        s.maxAttributeValueLength
+      )
+    }
+
+  checkAll("SpanLimits.HashLaws", HashTests[SpanLimits].hash)
+
+  property("Show[SpanLimits]") {
+    Prop.forAll(spanLimitsGen) { s =>
+      val expected = "SpanLimits{" +
+        show"maxNumberOfAttributes=${s.maxNumberOfAttributes}, " +
+        show"maxNumberOfEvents=${s.maxNumberOfEvents}, " +
+        show"maxNumberOfLinks=${s.maxNumberOfLinks}, " +
+        show"maxNumberOfAttributesPerEvent=${s.maxNumberOfAttributesPerEvent}, " +
+        show"maxNumberOfAttributesPerLink=${s.maxNumberOfAttributesPerLink}, " +
+        show"maxAttributeValueLength=${s.maxAttributeValueLength}}"
+
+      assertEquals(Show[SpanLimits].show(s), expected)
+    }
+  }
+
+}
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigureSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigureSuite.scala
new file mode 100644
index 000000000..43f296069
--- /dev/null
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/SpanLimitsAutoConfigureSuite.scala
@@ -0,0 +1,112 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace.autoconfigure
+
+import cats.effect.IO
+import cats.syntax.either._
+import cats.syntax.show._
+import munit.CatsEffectSuite
+import org.typelevel.otel4s.sdk.autoconfigure.Config
+import org.typelevel.otel4s.sdk.trace.SpanLimits
+
+class SpanLimitsAutoConfigureSuite extends CatsEffectSuite {
+
+  test("load from an empty config - load default") {
+    val config = Config(Map.empty, Map.empty, Map.empty)
+
+    SpanLimitsAutoConfigure[IO]
+      .configure(config)
+      .use { limits =>
+        IO(assertEquals(limits, SpanLimits.default))
+      }
+  }
+
+  test("load from the config (empty string) - load default") {
+    val props = Map(
+      "otel.span.attribute.count.limit" -> "",
+      "otel.span.event.count.limit" -> "",
+      "otel.span.link.count.limit" -> "",
+      "otel.event.attribute.count.limit" -> "",
+      "otel.link.attribute.count.limit" -> "",
+      "otel.span.attribute.value.length.limit" -> "",
+    )
+
+    val config = Config.ofProps(props)
+
+    SpanLimitsAutoConfigure[IO]
+      .configure(config)
+      .use { limits =>
+        IO(assertEquals(limits, SpanLimits.default))
+      }
+  }
+
+  test("load from the config - use given value") {
+    val props = Map(
+      "otel.span.attribute.count.limit" -> "100",
+      "otel.span.event.count.limit" -> "101",
+      "otel.span.link.count.limit" -> "102",
+      "otel.event.attribute.count.limit" -> "103",
+      "otel.link.attribute.count.limit" -> "104",
+      "otel.span.attribute.value.length.limit" -> "105",
+    )
+
+    val config = Config.ofProps(props)
+
+    val expected =
+      "SpanLimits{" +
+        "maxNumberOfAttributes=100, " +
+        "maxNumberOfEvents=101, " +
+        "maxNumberOfLinks=102, " +
+        "maxNumberOfAttributesPerEvent=103, " +
+        "maxNumberOfAttributesPerLink=104, " +
+        "maxAttributeValueLength=105}"
+
+    SpanLimitsAutoConfigure[IO]
+      .configure(config)
+      .use { limits =>
+        IO(assertEquals(limits.show, expected))
+      }
+  }
+
+  test("invalid config value - fail") {
+    val config =
+      Config.ofProps(Map("otel.span.attribute.count.limit" -> "not int"))
+    val error =
+      "Invalid value for property otel.span.attribute.count.limit=not int. Must be [Int]"
+
+    SpanLimitsAutoConfigure[IO]
+      .configure(config)
+      .evalMap(IO.println)
+      .use_
+      .attempt
+      .map(_.leftMap(_.getMessage))
+      .assertEquals(
+        Left(
+          s"""Cannot autoconfigure [SpanLimits].
+             |Cause: $error.
+             |Config:
+             |1) `otel.event.attribute.count.limit` - N/A
+             |2) `otel.link.attribute.count.limit` - N/A
+             |3) `otel.span.attribute.count.limit` - not int
+             |4) `otel.span.attribute.value.length.limit` - N/A
+             |5) `otel.span.event.count.limit` - N/A
+             |6) `otel.span.link.count.limit` - N/A""".stripMargin
+        )
+      )
+  }
+
+}
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigureSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigureSuite.scala
index dee431bbe..c641ab959 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigureSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/autoconfigure/TracerProviderAutoConfigureSuite.scala
@@ -32,6 +32,7 @@ import org.typelevel.otel4s.sdk.autoconfigure.AutoConfigure
 import org.typelevel.otel4s.sdk.autoconfigure.Config
 import org.typelevel.otel4s.sdk.context.Context
 import org.typelevel.otel4s.sdk.trace.SdkTracerProvider
+import org.typelevel.otel4s.sdk.trace.SpanLimits
 import org.typelevel.otel4s.sdk.trace.context.propagation.W3CBaggagePropagator
 import org.typelevel.otel4s.sdk.trace.context.propagation.W3CTraceContextPropagator
 import org.typelevel.otel4s.sdk.trace.data.LinkData
@@ -50,6 +51,7 @@ class TracerProviderAutoConfigureSuite extends CatsEffectSuite {
   private val DefaultProvider =
     providerToString(
       TelemetryResource.empty,
+      SpanLimits.default,
       Sampler.parentBased(Sampler.AlwaysOn)
     )
 
@@ -178,6 +180,7 @@ class TracerProviderAutoConfigureSuite extends CatsEffectSuite {
     val expected =
       "SdkTracerProvider{" +
         s"resource=${TelemetryResource.empty}, " +
+        s"spanLimits=${SpanLimits.default}, " +
         s"sampler=${Sampler.AlwaysOff}, " +
         "spanProcessor=SpanProcessor.Multi(" +
         "SimpleSpanProcessor{exporter=ConsoleSpanExporter, exportOnlySampled=true}, " +
@@ -221,11 +224,13 @@ class TracerProviderAutoConfigureSuite extends CatsEffectSuite {
 
   private def providerToString(
       resource: TelemetryResource = TelemetryResource.empty,
+      spanLimits: SpanLimits = SpanLimits.default,
       sampler: Sampler = Sampler.parentBased(Sampler.AlwaysOn),
       exporter: String = "SpanExporter.Noop"
   ) =
     "SdkTracerProvider{" +
       s"resource=$resource, " +
+      s"spanLimits=$spanLimits, " +
       s"sampler=$sampler, " +
       "spanProcessor=SpanProcessor.Multi(" +
       s"BatchSpanProcessor{exporter=$exporter, scheduleDelay=5 seconds, exporterTimeout=30 seconds, maxQueueSize=2048, maxExportBatchSize=512}, " +
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/EventDataSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/EventDataSuite.scala
index 6a06b9d27..3af9a0e37 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/EventDataSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/EventDataSuite.scala
@@ -42,7 +42,7 @@ class EventDataSuite extends DisciplineSuite {
   test("Show[EventData]") {
     Prop.forAll(Gens.eventData) { data =>
       val expected =
-        show"EventData{name=${data.name}, timestamp=${data.timestamp}, attributes=${data.attributes}}"
+        show"EventData{name=${data.name}, timestamp=${data.timestamp}, attributes=${data.attributes.elements}}"
 
       assertEquals(Show[EventData].show(data), expected)
     }
@@ -70,11 +70,21 @@ class EventDataSuite extends DisciplineSuite {
       ) |+| attributes
 
       val data =
-        EventData.fromException(ts, exception, attributes, escaped = true)
+        EventData.fromException(
+          ts,
+          exception,
+          LimitedData
+            .attributes(
+              SpanLimits.default.maxNumberOfAttributesPerEvent,
+              SpanLimits.default.maxAttributeValueLength
+            )
+            .appendAll(attributes),
+          escaped = true
+        )
 
       assertEquals(data.name, "exception")
       assertEquals(data.timestamp, ts)
-      assertEquals(data.attributes, expectedAttributes)
+      assertEquals(data.attributes.elements, expectedAttributes)
     }
   }
 
@@ -92,11 +102,21 @@ class EventDataSuite extends DisciplineSuite {
       ) |+| attributes
 
       val data =
-        EventData.fromException(ts, exception, attributes, escaped = false)
+        EventData.fromException(
+          ts,
+          exception,
+          LimitedData
+            .attributes(
+              SpanLimits.default.maxNumberOfAttributesPerEvent,
+              SpanLimits.default.maxAttributeValueLength
+            )
+            .appendAll(attributes),
+          escaped = false
+        )
 
       assertEquals(data.name, "exception")
       assertEquals(data.timestamp, ts)
-      assertEquals(data.attributes, expectedAttributes)
+      assertEquals(data.attributes.elements, expectedAttributes)
     }
   }
 }
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LimitedDataSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LimitedDataSuite.scala
new file mode 100644
index 000000000..c8541b19c
--- /dev/null
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LimitedDataSuite.scala
@@ -0,0 +1,131 @@
+/*
+ * Copyright 2023 Typelevel
+ *
+ * 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 org.typelevel.otel4s.sdk.trace.data
+
+import munit.ScalaCheckSuite
+import org.scalacheck.Gen
+import org.scalacheck.Prop
+import org.typelevel.otel4s.Attribute
+import org.typelevel.otel4s.AttributeKey
+import org.typelevel.otel4s.Attributes
+import org.typelevel.otel4s.trace.scalacheck.Gens
+
+class LimitedDataSuite extends ScalaCheckSuite {
+
+  test("drop extra elements when appending one by one") {
+    Prop.forAll(
+      Gens.attributes(100),
+      Gens.attributes(200)
+    ) { (attributes, extraAttributes) =>
+      val data = LimitedData
+        .attributes(150, Int.MaxValue)
+        .appendAll(attributes)
+      val dataWithDropped = extraAttributes.foldLeft(data) {
+        (data, attribute) =>
+          data.append(attribute)
+      }
+
+      assertEquals(dataWithDropped.dropped, 150)
+    }
+  }
+
+  test("drop extra elements when appending all at once") {
+    Prop.forAll(
+      Gens.attributes(100),
+      Gens.attributes(200)
+    ) { (attributes, extraAttributes) =>
+      val data = LimitedData
+        .attributes(150, Int.MaxValue)
+        .appendAll(attributes)
+      val dataWithDropped = data.appendAll(extraAttributes)
+
+      assertEquals(dataWithDropped.dropped, 150)
+    }
+  }
+
+  test("drop extra elements when prepending all at once") {
+    Prop.forAll(
+      Gens.attributes(100),
+      Gens.attributes(200)
+    ) { (attributes, extraAttributes) =>
+      val data = LimitedData
+        .attributes(150, Int.MaxValue)
+        .appendAll(attributes)
+      val dataWithDropped = data.prependAll(extraAttributes)
+
+      assertEquals(dataWithDropped.dropped, 150)
+    }
+  }
+
+  test("limit attribute's values") {
+    val stringKey = AttributeKey.string("stringKey")
+    val booleanSeqKey = AttributeKey.booleanSeq("booleanSeqKey")
+    val doubleSeqKey = AttributeKey.doubleSeq("doubleSeqKey")
+    val stringSeqKey = AttributeKey.stringSeq("stringSeqKey")
+    val longSeqKey = AttributeKey.longSeq("longSeqKey")
+
+    Prop.forAll(
+      Gen.posNum[Int],
+      Gens.nonEmptyString,
+      Gens.nonEmptyVector(Gen.oneOf(true, false)),
+      Gens.nonEmptyVector(Gen.double),
+      Gens.nonEmptyVector(Gens.nonEmptyString),
+      Gens.nonEmptyVector(Gen.long)
+    ) {
+      (
+          valueLengthLimit,
+          stringValue,
+          booleanSeqValue,
+          doubleSeqValue,
+          stringSeqValue,
+          longSeqValue
+      ) =>
+        val data = LimitedData
+          .attributes(Int.MaxValue, valueLengthLimit)
+          .append(Attribute(stringKey, stringValue))
+          .appendAll(
+            Attributes(
+              Attribute(booleanSeqKey, booleanSeqValue.toVector),
+              Attribute(doubleSeqKey, doubleSeqValue.toVector)
+            )
+          )
+          .prependAll(
+            Attributes(
+              Attribute(stringSeqKey, stringSeqValue.toVector),
+              Attribute(longSeqKey, longSeqValue.toVector)
+            )
+          )
+
+        data.elements
+          .get(stringKey)
+          .exists(_.value.length <= valueLengthLimit) &&
+        data.elements
+          .get(booleanSeqKey)
+          .exists(_.value.length <= valueLengthLimit) &&
+        data.elements
+          .get(doubleSeqKey)
+          .exists(_.value.length <= valueLengthLimit) &&
+        data.elements
+          .get(stringSeqKey)
+          .exists(_.value.length <= valueLengthLimit) &&
+        data.elements
+          .get(longSeqKey)
+          .exists(_.value.length <= valueLengthLimit)
+    }
+  }
+
+}
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LinkDataSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LinkDataSuite.scala
index 12c562715..3b6686e39 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LinkDataSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/LinkDataSuite.scala
@@ -35,7 +35,7 @@ class LinkDataSuite extends DisciplineSuite {
   test("Show[LinkData]") {
     Prop.forAll(Gens.linkData) { data =>
       val expected =
-        show"LinkData{spanContext=${data.spanContext}, attributes=${data.attributes}}"
+        show"LinkData{spanContext=${data.spanContext}, attributes=${data.attributes.elements}}"
 
       assertEquals(Show[LinkData].show(data), expected)
     }
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/SpanDataSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/SpanDataSuite.scala
index e9c1228b2..7150cbdfd 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/SpanDataSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/SpanDataSuite.scala
@@ -49,9 +49,9 @@ class SpanDataSuite extends DisciplineSuite {
           endedEpoch +
           show"hasEnded=${data.hasEnded}, " +
           show"status=${data.status}, " +
-          show"attributes=${data.attributes}, " +
-          show"events=${data.events}, " +
-          show"links=${data.links}, " +
+          show"attributes=${data.attributes.elements}, " +
+          show"events=${data.events.elements}, " +
+          show"links=${data.links.elements}, " +
           show"instrumentationScope=${data.instrumentationScope}, " +
           show"resource=${data.resource}}"
 
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/processor/SimpleSpanProcessorSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/processor/SimpleSpanProcessorSuite.scala
index 01b1334d4..f0794fa65 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/processor/SimpleSpanProcessorSuite.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/processor/SimpleSpanProcessorSuite.scala
@@ -139,7 +139,7 @@ class SimpleSpanProcessorSuite
         IO(data.startTimestamp)
 
       def getAttribute[A](key: AttributeKey[A]): IO[Option[A]] =
-        IO(data.attributes.get(key).map(_.value))
+        IO(data.attributes.elements.get(key).map(_.value))
 
       // span.backend
 
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Cogens.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Cogens.scala
index 4fbcfb5db..8ed383cb0 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Cogens.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Cogens.scala
@@ -46,12 +46,12 @@ trait Cogens
 
   implicit val eventDataCogen: Cogen[EventData] =
     Cogen[(String, FiniteDuration, Attributes)].contramap { data =>
-      (data.name, data.timestamp, data.attributes)
+      (data.name, data.timestamp, data.attributes.elements)
     }
 
   implicit val linkDataCogen: Cogen[LinkData] =
     Cogen[(SpanContext, Attributes)].contramap { data =>
-      (data.spanContext, data.attributes)
+      (data.spanContext, data.attributes.elements)
     }
 
   implicit val statusDataCogen: Cogen[StatusData] =
@@ -83,9 +83,9 @@ trait Cogens
       spanData.startTimestamp,
       spanData.endTimestamp,
       spanData.status,
-      spanData.attributes,
-      spanData.events,
-      spanData.links,
+      spanData.attributes.elements,
+      spanData.events.elements,
+      spanData.links.elements,
       spanData.instrumentationScope,
       spanData.resource
     )
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Gens.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Gens.scala
index 8e69f05a3..fba413b7a 100644
--- a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Gens.scala
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/scalacheck/Gens.scala
@@ -17,7 +17,10 @@
 package org.typelevel.otel4s.sdk.trace.scalacheck
 
 import org.scalacheck.Gen
+import org.typelevel.otel4s.Attribute
+import org.typelevel.otel4s.Attributes
 import org.typelevel.otel4s.sdk.trace.data.EventData
+import org.typelevel.otel4s.sdk.trace.data.LimitedData
 import org.typelevel.otel4s.sdk.trace.data.LinkData
 import org.typelevel.otel4s.sdk.trace.data.SpanData
 import org.typelevel.otel4s.sdk.trace.data.StatusData
@@ -41,17 +44,26 @@ trait Gens
       attributes <- Gens.attributes
     } yield SamplingResult(decision, attributes)
 
+  val limitedAttributes: Gen[LimitedData[Attribute[_], Attributes]] =
+    for {
+      attributes <- Gens.nonEmptyVector(Gens.attribute)
+      extraAttributes <- Gens.nonEmptyVector(Gens.attribute)
+      valueLengthLimit <- Gen.posNum[Int]
+    } yield LimitedData
+      .attributes(attributes.length, valueLengthLimit)
+      .appendAll((attributes ++: extraAttributes).toVector.to(Attributes))
+
   val eventData: Gen[EventData] =
     for {
       name <- Gens.nonEmptyString
       epoch <- Gens.timestamp
-      attributes <- Gens.attributes
+      attributes <- Gens.limitedAttributes
     } yield EventData(name, epoch, attributes)
 
   val linkData: Gen[LinkData] =
     for {
       spanContext <- Gens.spanContext
-      attributes <- Gens.attributes
+      attributes <- Gens.limitedAttributes
     } yield LinkData(spanContext, attributes)
 
   val statusData: Gen[StatusData] =
@@ -64,6 +76,22 @@ trait Gens
       )
     } yield data
 
+  val limitedEvents: Gen[LimitedData[EventData, Vector[EventData]]] =
+    for {
+      events <- Gens.nonEmptyVector(Gens.eventData)
+      extraEvents <- Gens.nonEmptyVector(Gens.eventData)
+    } yield LimitedData
+      .events(events.length)
+      .appendAll((events ++: extraEvents).toVector)
+
+  val limitedLinks: Gen[LimitedData[LinkData, Vector[LinkData]]] =
+    for {
+      links <- Gens.nonEmptyVector(Gens.linkData)
+      extraLinks <- Gens.nonEmptyVector(Gens.linkData)
+    } yield LimitedData
+      .links(links.length)
+      .appendAll((links ++: extraLinks).toVector)
+
   val spanData: Gen[SpanData] =
     for {
       name <- Gens.nonEmptyString
@@ -73,9 +101,9 @@ trait Gens
       startTimestamp <- Gens.timestamp
       endTimestamp <- Gen.option(Gens.timestamp)
       status <- Gens.statusData
-      attributes <- Gens.attributes
-      events <- Gen.listOf(Gens.eventData)
-      links <- Gen.listOf(Gens.linkData)
+      attributes <- Gens.limitedAttributes
+      events <- Gens.limitedEvents
+      links <- Gens.limitedLinks
       instrumentationScope <- Gens.instrumentationScope
       resource <- Gens.telemetryResource
     } yield SpanData(
@@ -87,8 +115,8 @@ trait Gens
       endTimestamp,
       status,
       attributes,
-      events.toVector,
-      links.toVector,
+      events,
+      links,
       instrumentationScope,
       resource
     )