diff --git a/internal/value/value.go b/internal/value/value.go
new file mode 100644
index 0000000..62a127d
--- /dev/null
+++ b/internal/value/value.go
@@ -0,0 +1,40 @@
+// Copyright 2021 CUE Authors
+//
+// 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 value contains functions for converting values to internal types
+// and various other Value-related utilities.
+package value
+
+import (
+	"cuelang.org/go/cue"
+	"cuelang.org/go/internal/core/adt"
+	"cuelang.org/go/internal/core/runtime"
+	"cuelang.org/go/internal/types"
+)
+
+func ToInternal(v cue.Value) (*runtime.Runtime, *adt.Vertex) {
+	var t types.Value
+	v.Core(&t)
+	return t.R, t.V
+}
+
+// TODO:
+//
+// func Make(r *runtime.Runtime, v *adt.Vertex) cue.Value {
+// 	return cue.Value{}
+// }
+
+// func MakeError(r *runtime.Runtime, err error) cue.Value {
+// 	return cue.Value{}
+// }