diff --git a/xarray/core/dataset.py b/xarray/core/dataset.py
index 83c7b154658..acd4952a2cb 100644
--- a/xarray/core/dataset.py
+++ b/xarray/core/dataset.py
@@ -1,3 +1,5 @@
+from __future__ import annotations
+
 import copy
 import datetime
 import inspect
@@ -34,6 +36,7 @@
 import pandas as pd
 
 import xarray as xr
+from xarray.core.manifest import DataManifest
 
 from ..coding.cftimeindex import _parse_array_of_cftime_strings
 from ..plot.dataset_plot import _Dataset_PlotMethods
@@ -704,7 +707,7 @@ class Dataset(DataWithCoords, DatasetArithmetic, Mapping):
     _encoding: Optional[Dict[Hashable, Any]]
     _close: Optional[Callable[[], None]]
     _indexes: Optional[Dict[Hashable, Index]]
-    _variables: Dict[Hashable, Variable]
+    _variables: Dict[Hashable, Variable] | DataManifest
 
     __slots__ = (
         "_attrs",
@@ -1093,7 +1096,7 @@ def _construct_direct(
 
     def _replace(
         self,
-        variables: Dict[Hashable, Variable] = None,
+        variables: Dict[Hashable, Variable] | DataManifest = None,
         coord_names: Set[Hashable] = None,
         dims: Dict[Any, int] = None,
         attrs: Union[Dict[Hashable, Any], None, Default] = _default,
diff --git a/xarray/core/manifest.py b/xarray/core/manifest.py
new file mode 100644
index 00000000000..d214a1c1f2e
--- /dev/null
+++ b/xarray/core/manifest.py
@@ -0,0 +1,104 @@
+from collections.abc import MutableMapping
+from typing import Dict, Hashable, Iterator, Mapping, Sequence
+
+from xarray.core.variable import Variable
+
+# from xarray.tree.datatree import DataTree
+
+
+class DataTree:
+    """Purely for type hinting purposes for now (and to avoid a circular import)"""
+
+    ...
+
+
+class DataManifest(MutableMapping):
+    """
+    Stores variables like a dict, but also stores children alongside in a hidden manner, to check against.
+
+    Acts like a dict of keys to variables, but prevents setting variables to same key as any children. It prevents name
+    collisions by acting as a common record of stored items for both the DataTree instance and its wrapped Dataset instance.
+    """
+
+    def __init__(
+        self,
+        variables: Dict[Hashable, Variable] = {},
+        children: Dict[Hashable, DataTree] = {},
+    ):
+        if variables and children:
+            keys_in_both = set(variables.keys()) & set(children.keys())
+            if keys_in_both:
+                raise KeyError(
+                    f"The keys {keys_in_both} exist in both the variables and child nodes"
+                )
+
+        self._variables = variables
+        self._children = children
+
+    @property
+    def children(self) -> Dict[Hashable, DataTree]:
+        """Stores list of the node's children"""
+        return self._children
+
+    @children.setter
+    def children(self, children: Dict[Hashable, DataTree]):
+        for key, child in children.items():
+            if key in self.keys():
+                raise KeyError(
+                    f"Cannot add child under key {key} because a variable is already stored under that key"
+                )
+
+            if not isinstance(child, DataTree):
+                raise TypeError(
+                    f"child nodes must be of type DataTree, not {type(child)}"
+                )
+
+        self._children = children
+
+    def __getitem__(self, key: Hashable) -> Variable:
+        """Forward to the variables here so the manifest acts like a normal dict of variables"""
+        return self._variables[key]
+
+    def __setitem__(self, key: Hashable, value: Variable):
+        """Allow adding new variables, but first check if they conflict with any children"""
+
+        if key in self._children:
+            raise KeyError(
+                f"key {key} already in use to denote a child"
+                "node in wrapping DataTree node"
+            )
+
+        if isinstance(value, Variable):
+            self._variables[key] = value
+        else:
+            raise TypeError(f"Cannot store object of type {type(value)}")
+
+    def __delitem__(self, key: Hashable):
+        """Forward to the variables here so the manifest acts like a normal dict of variables"""
+        if key in self._variables:
+            del self._variables[key]
+        elif key in self.children:
+            # TODO might be better not to del children here?
+            del self._children[key]
+        else:
+            raise KeyError(f"Cannot remove item because nothing is stored under {key}")
+
+    def __contains__(self, item: object) -> bool:
+        """Forward to the variables here so the manifest acts like a normal dict of variables"""
+        return item in self._variables
+
+    def __iter__(self) -> Iterator:
+        """Forward to the variables here so the manifest acts like a normal dict of variables"""
+        return iter(self._variables)
+
+    def __len__(self) -> int:
+        """Forward to the variables here so the manifest acts like a normal dict of variables"""
+        return len(self._variables)
+
+    def copy(self) -> "DataManifest":
+        """Required for consistency with dict"""
+        return DataManifest(
+            variables=self._variables.copy(), children=self._children.copy()
+        )
+
+    # TODO __repr__