diff --git a/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/StatusData.scala b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/StatusData.scala
new file mode 100644
index 000000000..ac9e98f9e
--- /dev/null
+++ b/sdk/trace/src/main/scala/org/typelevel/otel4s/sdk/trace/data/StatusData.scala
@@ -0,0 +1,107 @@
+/*
+ * 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.Show
+import cats.syntax.show._
+import org.typelevel.otel4s.trace.Status
+
+/** Defines the status of a span by providing a standard status in conjunction
+  * with an optional description message.
+  *
+  * @param status
+  *   status code
+  *
+  * @see
+  *   [[https://opentelemetry.io/docs/specs/otel/trace/api/#set-status]]
+  */
+sealed abstract class StatusData(val status: Status) {
+
+  /** The description of this status for human consumption.
+    */
+  def description: Option[String]
+
+  override final def hashCode(): Int =
+    Hash[StatusData].hash(this)
+
+  override final def equals(obj: Any): Boolean =
+    obj match {
+      case other: StatusData => Hash[StatusData].eqv(this, other)
+      case _                 => false
+    }
+
+  override final def toString: String =
+    Show[StatusData].show(this)
+}
+
+object StatusData {
+
+  /** Indicates the successfully completed operation, validated by an
+    * application developer or operator.
+    */
+  case object Ok extends StatusData(Status.Ok) {
+    def description: Option[String] = None
+  }
+
+  /** The default state.
+    */
+  case object Unset extends StatusData(Status.Unset) {
+    def description: Option[String] = None
+  }
+
+  /** Indicates an occurred error.
+    */
+  final case class Error(description: Option[String])
+      extends StatusData(Status.Error)
+
+  /** Returns [[StatusData]] for the given `status`.
+    */
+  def apply(status: Status): StatusData =
+    status match {
+      case Status.Ok    => Ok
+      case Status.Unset => Unset
+      case Status.Error => Error(None)
+    }
+
+  /** Creates [[StatusData]] using the given `status` and `description`.
+    *
+    * @param status
+    *   the status of the [[StatusData]]
+    *
+    * @param description
+    *   the description of the [[StatusData]]. Effective only for the
+    *   [[org.typelevel.otel4s.trace.Status.Error Status.Error]].
+    */
+  def apply(status: Status, description: String): StatusData =
+    status match {
+      case Status.Ok    => Ok
+      case Status.Unset => Unset
+      case Status.Error => Error(Option.when(description.nonEmpty)(description))
+    }
+
+  implicit val statusDataHash: Hash[StatusData] =
+    Hash.by(a => (a.status, a.description))
+
+  implicit val statusDataShow: Show[StatusData] = Show.show { data =>
+    data.description match {
+      case Some(d) => show"StatusData{status=${data.status}, description=$d}"
+      case None    => show"StatusData{status=${data.status}}"
+    }
+  }
+
+}
diff --git a/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/StatusDataSuite.scala b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/StatusDataSuite.scala
new file mode 100644
index 000000000..d3da8108e
--- /dev/null
+++ b/sdk/trace/src/test/scala/org/typelevel/otel4s/sdk/trace/data/StatusDataSuite.scala
@@ -0,0 +1,101 @@
+/*
+ * 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.Show
+import cats.kernel.laws.discipline.HashTests
+import munit.DisciplineSuite
+import org.scalacheck.Arbitrary
+import org.scalacheck.Cogen
+import org.scalacheck.Gen
+import org.scalacheck.Prop
+import org.typelevel.otel4s.trace.Status
+
+class StatusDataSuite extends DisciplineSuite {
+
+  private val statusGen: Gen[Status] =
+    Gen.oneOf(Status.Ok, Status.Error, Status.Unset)
+
+  private val statusDataGen: Gen[StatusData] =
+    for {
+      description <- Gen.alphaNumStr
+      data <- Gen.oneOf(
+        StatusData.Ok,
+        StatusData.Unset,
+        StatusData.Error(Some(description))
+      )
+    } yield data
+
+  private implicit val statusDataArbitrary: Arbitrary[StatusData] =
+    Arbitrary(statusDataGen)
+
+  private implicit val statusCogen: Cogen[Status] =
+    Cogen[String].contramap(_.toString)
+
+  private implicit val statusDataCogen: Cogen[StatusData] =
+    Cogen[(Status, Option[String])].contramap(s => (s.status, s.description))
+
+  checkAll("StatusData.HashLaws", HashTests[StatusData].hash)
+
+  test("Show[StatusData]") {
+    Prop.forAll(statusDataGen) { data =>
+      val expected = data match {
+        case StatusData.Ok          => "StatusData{status=Ok}"
+        case StatusData.Unset       => "StatusData{status=Unset}"
+        case StatusData.Error(None) => "StatusData{status=Error}"
+        case StatusData.Error(Some(description)) =>
+          s"StatusData{status=Error, description=$description}"
+      }
+
+      assertEquals(Show[StatusData].show(data), expected)
+    }
+  }
+
+  test("StatusData.Ok") {
+    assertEquals(StatusData.Ok.status, Status.Ok)
+    assertEquals(StatusData.Ok.description, None)
+  }
+
+  test("StatusData.Unset") {
+    assertEquals(StatusData.Unset.status, Status.Unset)
+    assertEquals(StatusData.Unset.description, None)
+  }
+
+  test("StatusData.Error") {
+    Prop.forAll(Gen.alphaNumStr) { description =>
+      val desc = Option.when(description.nonEmpty)(description)
+      val error = StatusData.Error(desc)
+
+      assertEquals(error.status, Status.Error)
+      assertEquals(error.description, desc)
+    }
+  }
+
+  test("create StatusData from a given status") {
+    Prop.forAll(statusGen) { status =>
+      val expected = status match {
+        case Status.Ok    => StatusData.Ok
+        case Status.Error => StatusData.Error(None)
+        case Status.Unset => StatusData.Unset
+      }
+
+      assertEquals(StatusData(status), expected)
+      assertEquals(StatusData(status, ""), expected)
+    }
+  }
+
+}