diff --git a/tools/perf/util/counts.c b/tools/perf/util/counts.c
new file mode 100644
index 0000000..e3fde31
--- /dev/null
+++ b/tools/perf/util/counts.c
@@ -0,0 +1,52 @@
+#include <stdlib.h>
+#include "evsel.h"
+#include "counts.h"
+
+struct perf_counts *perf_counts__new(int ncpus, int nthreads)
+{
+	struct perf_counts *counts = zalloc(sizeof(*counts));
+
+	if (counts) {
+		struct xyarray *values;
+
+		values = xyarray__new(ncpus, nthreads, sizeof(struct perf_counts_values));
+		if (!values) {
+			free(counts);
+			return NULL;
+		}
+
+		counts->values = values;
+	}
+
+	return counts;
+}
+
+void perf_counts__delete(struct perf_counts *counts)
+{
+	if (counts) {
+		xyarray__delete(counts->values);
+		free(counts);
+	}
+}
+
+static void perf_counts__reset(struct perf_counts *counts)
+{
+	xyarray__reset(counts->values);
+}
+
+void perf_evsel__reset_counts(struct perf_evsel *evsel)
+{
+	perf_counts__reset(evsel->counts);
+}
+
+int perf_evsel__alloc_counts(struct perf_evsel *evsel, int ncpus, int nthreads)
+{
+	evsel->counts = perf_counts__new(ncpus, nthreads);
+	return evsel->counts != NULL ? 0 : -ENOMEM;
+}
+
+void perf_evsel__free_counts(struct perf_evsel *evsel)
+{
+	perf_counts__delete(evsel->counts);
+	evsel->counts = NULL;
+}