diff --git a/src/framework/jinux-frame/src/arch/x86/cpu.rs b/src/framework/jinux-frame/src/arch/x86/cpu.rs
index 44912317f..1642d7673 100644
--- a/src/framework/jinux-frame/src/arch/x86/cpu.rs
+++ b/src/framework/jinux-frame/src/arch/x86/cpu.rs
@@ -12,14 +12,6 @@ use x86_64::registers::rflags::RFlags;
 use crate::trap::call_irq_callback_functions;
 use crate::user::{UserContextApi, UserContextApiInternal, UserEvent};
 
-/// Defines a CPU-local variable.
-#[macro_export]
-macro_rules! cpu_local {
-    () => {
-        todo!()
-    };
-}
-
 /// Returns the number of CPUs.
 pub fn num_cpus() -> u32 {
     // FIXME: we only start one cpu now.
diff --git a/src/framework/jinux-frame/src/sync/percpu.rs b/src/framework/jinux-frame/src/sync/percpu.rs
new file mode 100644
index 000000000..54a302905
--- /dev/null
+++ b/src/framework/jinux-frame/src/sync/percpu.rs
@@ -0,0 +1,96 @@
+use crate::sync::disable_local;
+use core::cell::UnsafeCell;
+
+/// Defines a CPU-local variable.
+/// # Example
+///
+/// ```rust
+/// use crate::cpu_local;
+/// use core::cell::RefCell;
+/// {
+///     cpu_local! {
+///         static FOO: RefCell<u32> = RefCell::new(1);
+///
+///         #[allow(unused)]
+///         pub static BAR: RefCell<f32> = RefCell::new(1.0);
+///     }
+///
+///     FOO.borrow_with(|val| {
+///         println!("FOO VAL: {:?}", *val);
+///     });
+/// }
+/// ```
+#[macro_export]
+macro_rules! cpu_local {
+    // empty
+    () => {};
+
+    ($(#[$attr:meta])* $vis:vis static $name:ident: $t:ty = const { $init:expr }; $($rest:tt)*) => {
+        $(#[$attr])* $vis static $name: PerCpu<$t> = PerCpu::new(const $init);
+        crate::cpu_local!($($rest)*);
+    };
+
+    ($(#[$attr:meta])* $vis:vis static $name:ident: $t:ty = const { $init:expr }) => (
+        $(#[$attr])* $vis static $name: PerCpu<$t> = PerCpu::new(const $init);
+    );
+
+    // multiple declarations
+    ($(#[$attr:meta])* $vis:vis static $name:ident: $t:ty = $init:expr; $($rest:tt)*) => {
+        $(#[$attr])* $vis static $name: PerCpu<$t> = PerCpu::new($init);
+        crate::cpu_local!($($rest)*);
+    };
+
+    // single declaration
+    ($(#[$attr:meta])* $vis:vis static $name:ident: $t:ty = $init:expr) => (
+        // TODO: reimplement per-cpu variable to support multi-core
+        $(#[$attr])* $vis static $name: PerCpu<$t> = PerCpu::new($init);
+    );
+}
+
+/// Per-CPU objects.
+///
+/// A per-CPU object only gives you immutable references to the underlying value.
+/// To mutate the value, one can use atomic values (e.g., `AtomicU32`) or internally mutable
+/// objects (e.g., `RefCell`).
+///
+/// TODO: reimplement PerCpu inner UnsafeCell with access function as thread_local! macro,
+/// because different CPUs access static per-cpu variables in different positions.
+pub struct PerCpu<T>(UnsafeCell<T>);
+// safety
+unsafe impl<T> Sync for PerCpu<T> {}
+
+impl<T> PerCpu<T> {
+    /// Initialize per-CPU object
+    /// unsafe
+    pub const fn new(val: T) -> Self {
+        Self(UnsafeCell::new(val))
+    }
+    /// Borrow an immutable reference to the underlying value and feed it to a closure.
+    ///
+    /// During the execution of the closure, local IRQs are disabled. This ensures that
+    /// the per-CPU object is only accessed by the current task or IRQ handler.
+    /// As local IRQs are disabled, one should keep the closure as short as possible.
+    pub fn borrow_with<U, F: FnOnce(&T) -> U>(&self, f: F) -> U {
+        // FIXME: implement disable preemption
+        // Disable interrupts when accessing per-cpu variable
+        let _guard = disable_local();
+        // Safety. Now that the local IRQs are disabled, this per-CPU object can only be
+        // accessed by the current task/thread. So it is safe to get its immutable reference
+        // regardless of whether `T` implements `Sync` or not.
+        let val_ref = unsafe { self.do_borrow() };
+        f(val_ref)
+    }
+
+    unsafe fn do_borrow(&self) -> &T {
+        &*self.0.get()
+    }
+}
+
+impl<T: Sync> PerCpu<T> {
+    /// Gets an immutable reference to the value inside the per-CPU object.
+    pub fn borrow(&self) -> &T {
+        // Safety. Since the value of `T` is `Sync`, it is ok for multiple tasks or IRQ handlers
+        // executing on the current CPU to have immutable references.
+        unsafe { self.do_borrow() }
+    }
+}