diff --git a/lua/tabscope/buffer-manager.lua b/lua/tabscope/buffer-manager.lua
new file mode 100644
index 0000000..61074dd
--- /dev/null
+++ b/lua/tabscope/buffer-manager.lua
@@ -0,0 +1,81 @@
+local u = require("tabscope.utils")
+
+-- Returns a table that stores and tracks tab local buffers.
+local function new()
+  local m = {}
+  m._buffers_by_tab = {}
+
+  m._is_buffer_trackable = function(id)
+    if id == nil or id < 1 then
+      return false
+    end
+
+    if not vim.api.nvim_buf_is_valid(id) then
+      return false
+    end
+
+    for _, buffers in pairs(m._buffers_by_tab) do
+      for buffer, _ in pairs(buffers) do
+        if buffer == id then
+          return true
+        end
+      end
+    end
+
+    local listed = vim.bo[id].buflisted
+    return listed
+  end
+
+  m._try_to_track_current_buffer = function()
+    local buffer = vim.api.nvim_get_current_buf()
+    if not m._is_buffer_trackable(buffer) then
+      return
+    end
+
+    local current_tab_buffers = m.tab_get_buffers(0)
+    current_tab_buffers[buffer] = true
+  end
+
+  m._try_to_untrack_abuf = function()
+    local buffer = tonumber(vim.fn.expand("<abuf>"))
+    if type(buffer) ~= "number" then
+      return
+    end
+
+    for _, tab_buffers in ipairs(m._buffers_by_tab) do
+      tab_buffers[buffer] = nil
+    end
+  end
+
+  m.tab_get_buffers = function(tab)
+    if not tab or tab < 1 then
+      tab = vim.api.nvim_get_current_tabpage()
+    end
+
+    if m._buffers_by_tab[tab] == nil then
+      m._buffers_by_tab[tab] = {}
+    end
+
+    return m._buffers_by_tab[tab]
+  end
+
+  m.ignore_events = false
+
+  u.set_autocmd("BufEnter", function()
+    if not m.ignore_events then
+      m._try_to_track_current_buffer()
+    end
+  end)
+
+  u.set_autocmd("BufDelete", function()
+    if not m.ignore_events then
+      m._try_to_untrack_abuf()
+    end
+  end)
+
+  return m
+end
+
+return {
+  new = new,
+}
diff --git a/lua/tabscope/init.lua b/lua/tabscope/init.lua
index 30a9305..b9e8375 100644
--- a/lua/tabscope/init.lua
+++ b/lua/tabscope/init.lua
@@ -1,7 +1,8 @@
 local M = {}
 
 M.setup = function(_)
-  print("hello new plugin")
+  local buffer_manager = require("tabscope.buffer-manager").new()
+  M.tab_manager = require("tabscope.tab-manager").new(buffer_manager)
 end
 
 return M
diff --git a/lua/tabscope/tab-manager.lua b/lua/tabscope/tab-manager.lua
new file mode 100644
index 0000000..3dfe360
--- /dev/null
+++ b/lua/tabscope/tab-manager.lua
@@ -0,0 +1,41 @@
+local u = require("tabscope.utils")
+
+-- Returns a table that manages tab switches.
+local function new(buffer_manager)
+  local m = {}
+  m.buffer_manager = buffer_manager
+
+  m.try_to_switch_tab = function()
+    local previous_tab = m.previous_tab
+    m.previous_tab = nil
+    if previous_tab == nil then
+      return
+    end
+
+    local previous_buffers = m.buffer_manager.tab_get_buffers(previous_tab)
+    local current_buffers = m.buffer_manager.tab_get_buffers(0)
+
+    m.buffer_manager.ignore_events = true
+
+    for buffer, _ in pairs(previous_buffers) do
+      vim.bo[buffer].buflisted = false
+    end
+
+    for buffer, _ in pairs(current_buffers) do
+      vim.bo[buffer].buflisted = true
+    end
+
+    m.buffer_manager.ignore_events = false
+  end
+
+  u.set_autocmd("BufEnter", m.try_to_switch_tab)
+  u.set_autocmd("TabLeave", function()
+    m.previous_tab = vim.api.nvim_get_current_tabpage()
+  end)
+
+  return m
+end
+
+return {
+  new = new,
+}
diff --git a/lua/tabscope/utils.lua b/lua/tabscope/utils.lua
new file mode 100644
index 0000000..e230ca9
--- /dev/null
+++ b/lua/tabscope/utils.lua
@@ -0,0 +1,15 @@
+local M = {}
+
+-- Creates auto command
+M.set_autocmd = function(event, callback)
+  if not M._group then
+    M._group = vim.api.nvim_create_augroup("TabScopeNvim", {})
+  end
+
+  vim.api.nvim_create_autocmd(event, {
+    group = M._group,
+    callback = callback,
+  })
+end
+
+return M