diff --git a/packages/renderer-webgl/source/kernel/ResourceHandler.ts b/packages/renderer-webgl/source/kernel/ResourceHandler.ts
index e69de29..0cf5fd1 100644
--- a/packages/renderer-webgl/source/kernel/ResourceHandler.ts
+++ b/packages/renderer-webgl/source/kernel/ResourceHandler.ts
@@ -0,0 +1,63 @@
+import { Resource, ResourceNameType, ResourceIdType } from "@ray-lab/renderer-virtual";
+
+/**
+ * Resource processing tools.
+ * Whenever a new resource setting is received,
+ * an instance of this class will be instantiated to manage the received resource.
+ * @typeParam ResourceOption - Resource option type.
+ */
+abstract class ResourceHandler<ResourceOption extends Resource = Resource> {
+
+    /**
+     * Resource type enumeration.
+     */
+    public static resourceType: ResourceNameType;
+    public static resourceTypeAlias: ResourceNameType;
+
+    /**
+     * Original resource option.
+     */
+    public resourceOption: ResourceOption;
+
+    /**
+     * Resource unique number.
+     */
+    public resourceId: ResourceIdType;
+
+    /**
+     * @param resourceOption - Resource option.
+     */
+    public constructor(resourceOption: ResourceOption) {
+        this.resourceOption = resourceOption;
+        this.resourceId = resourceOption.id ?? Symbol(resourceOption.type);
+    }
+
+    /**
+     * Resource initialization lifecycle.
+     * It will be called once after `WebGLState` is ready.
+     */
+    public abstract setup(): any;
+
+    /**
+     * Marks whether the instance is destroyed.
+     */
+    public isDestroyed: boolean = false;
+
+    /**
+     * Resource destruction lifecycle.
+     * Will be called when the resource is destroyed.
+     */
+    public abstract destroy(): any;
+
+    /**
+     * Resource Settings Update Lifecycle.
+     * Called when the resource settings will to be updated.
+     * At this time, you can access the old settings through `this.resourceOption`.
+     * 
+     * Note:
+     * You don't need to execute ```this.resourceOption = newResourceOption``` manually,
+     * The assignment will be done after this function returns.
+     * @param newResourceOption - New resource option.
+     */
+    public abstract update(newResourceOption: ResourceOption): any;
+}
diff --git a/packages/renderer-webgl/source/kernel/ResourcePool.ts b/packages/renderer-webgl/source/kernel/ResourcePool.ts
index e69de29..e2360e2 100644
--- a/packages/renderer-webgl/source/kernel/ResourcePool.ts
+++ b/packages/renderer-webgl/source/kernel/ResourcePool.ts
@@ -0,0 +1,8 @@
+
+/**
+ * Used to manage and process all GL resources.
+ * Rely on adding `ResourceHandler` to extend functions.
+ */
+class ResourcePool {
+
+}
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