diff --git a/mie/include/mie/select/builder.h b/mie/include/mie/select/builder.h
new file mode 100644
index 0000000..b530f26
--- /dev/null
+++ b/mie/include/mie/select/builder.h
@@ -0,0 +1,11 @@
+#ifndef MIE_SELECT_BUILDER_H_
+#define MIE_SELECT_BUILDER_H_
+
+#include <mie/misc.h>
+
+struct mie_select_builder;
+
+MIE_API struct mie_select_builder *mie_select_builder_create(void);
+MIE_API void mie_select_builder_destroy(struct mie_select_builder *builder);
+
+#endif
diff --git a/mie/include/mie/select/graph.h b/mie/include/mie/select/graph.h
new file mode 100644
index 0000000..fd538e9
--- /dev/null
+++ b/mie/include/mie/select/graph.h
@@ -0,0 +1,29 @@
+#ifndef MIE_SELECT_GRAPH_H_
+#define MIE_SELECT_GRAPH_H_
+
+#include <blue/core/btree.h>
+#include <blue/core/queue.h>
+#include <mie/misc.h>
+
+struct mie_select_value;
+
+struct mie_select_value {
+	struct mie_select_node *v_node;
+	unsigned int v_index;
+};
+
+struct mie_select_use {
+	struct mie_select_node *u_user;
+	struct mie_select_value u_value;
+	b_queue u_entry;
+};
+
+struct mie_select_graph {
+	b_queue g_nodes;
+	b_queue g_use;
+};
+
+MIE_API struct mie_select_graph *mie_select_graph_create(void);
+MIE_API void mie_select_graph_destroy(struct mie_select_graph *graph);
+
+#endif
diff --git a/mie/include/mie/select/node.h b/mie/include/mie/select/node.h
new file mode 100644
index 0000000..8a94e82
--- /dev/null
+++ b/mie/include/mie/select/node.h
@@ -0,0 +1,21 @@
+#ifndef MIE_SELECT_NODE_H_
+#define MIE_SELECT_NODE_H_
+
+#include <blue/core/queue.h>
+#include <mie/status.h>
+#include <mie/type.h>
+
+#define MIE_SELECT_NODE_OUTPUT_MAX 4
+
+struct mie_backend;
+struct mie_value;
+
+struct mie_select_node {
+	unsigned long n_opcode;
+	struct mie_value *n_value;
+	b_queue n_entry;
+	struct mie_backend *n_backend;
+	const struct mie_type t_outputs[MIE_SELECT_NODE_OUTPUT_MAX];
+};
+
+#endif
diff --git a/mie/include/mie/select/opcode.h b/mie/include/mie/select/opcode.h
new file mode 100644
index 0000000..25d0203
--- /dev/null
+++ b/mie/include/mie/select/opcode.h
@@ -0,0 +1,13 @@
+#ifndef MIE_SELECT_OPCODE_H_
+#define MIE_SELECT_OPCODE_H_
+
+enum mie_select_opcode {
+	MIE_SELECT_OP_NONE = 0,
+	MIE_SELECT_OP_ENTRY,
+	MIE_SELECT_OP_ADD,
+	MIE_SELECT_OP_SUB,
+	MIE_SELECT_OP_MUL,
+	MIE_SELECT_OP_DIV,
+};
+
+#endif
diff --git a/mie/include/mie/target/target.h b/mie/include/mie/target/target.h
new file mode 100644
index 0000000..4002d43
--- /dev/null
+++ b/mie/include/mie/target/target.h
@@ -0,0 +1,7 @@
+#ifndef MIE_TARGET_TARGET_H_
+#define MIE_TARGET_TARGET_H_
+
+struct mie_target {
+};
+
+#endif
diff --git a/mie/select/opcode.c b/mie/select/opcode.c
new file mode 100644
index 0000000..810d5b6
--- /dev/null
+++ b/mie/select/opcode.c
@@ -0,0 +1,2 @@
+#include <mie/select/node.h>
+#include <mie/select/opcode.h>