diff --git a/docs/spec/ibc/mvp1.md b/docs/spec/ibc/mvp1.md
index 3cfaf88ce..50fc38bd8 100644
--- a/docs/spec/ibc/mvp1.md
+++ b/docs/spec/ibc/mvp1.md
@@ -12,9 +12,10 @@ The initial implementation of IBC will include just enough for simple coin trans
 // User facing API
 
 type IBCPacket struct {
-    DestAddr sdk.Address
-    Coins    sdk.Coins
-    SrcChain string
+    SrcAddr   sdk.Address
+    DestAddr  sdk.Address
+    Coins     sdk.Coins
+    SrcChain  string
     DestChain string
 }
 
@@ -26,6 +27,8 @@ type IBCTransferMsg struct {
 // Implements sdk.Msg
 type IBCReceiveMsg struct {
     IBCPacket
+    Relayer  sdk.Address
+    Sequence int64
 }
 
 // Internal API
diff --git a/docs/spec/ibc/mvp2.md b/docs/spec/ibc/mvp2.md
index 6cada51cc..f8ae465c3 100644
--- a/docs/spec/ibc/mvp2.md
+++ b/docs/spec/ibc/mvp2.md
@@ -35,6 +35,8 @@ type IBCTransferMsg struct {
 // Implements sdk.Msg
 type IBCReceiveMsg struct {
     Packet
+    Relayer  sdk.Address
+    Sequence int64
 }
 
 // Internal API
diff --git a/x/ibc/handler.go b/x/ibc/handler.go
new file mode 100644
index 000000000..a96ffe35c
--- /dev/null
+++ b/x/ibc/handler.go
@@ -0,0 +1,25 @@
+package ibc
+
+import (
+	sdk "github.com/cosmos/cosmos-sdk/types"
+)
+
+func NewHandler(ibcm IBCMapper) sdk.Handler {
+	return func(ctx sdk.Context, msg sdk.Msg) sdk.Result {
+		switch msg := msg.(type) {
+		case IBCTransferMsg:
+			return handleIBCTransferMsg(ctx, ibcm, msg)
+		case IBCReceiveMsg:
+			return handleIBCReceiveMsg(ctx, ibcm, msg)
+		}
+	}
+}
+
+func handleIBCTransferMsg(ctx sdk.Context, ibcm IBCMapper, msg IBCTransferMsg) sdk.Result {
+	ibcm.PushPacket(ctx, msg.IBCPacket)
+	return sdk.Result{}
+}
+
+func handleIBCReceiveMsg(ctx sdk.Context, ibcm IBCMapper, msg IBCReceiveMsg) sdk.Result {
+	seq := ibc.IngressSequence(packet.SrcChain)
+}
diff --git a/x/ibc/mapper.go b/x/ibc/mapper.go
new file mode 100644
index 000000000..f91f500a5
--- /dev/null
+++ b/x/ibc/mapper.go
@@ -0,0 +1,25 @@
+package ibc
+
+import (
+	"fmt"
+
+	sdk "github.com/cosmos/cosmos-sdk/types"
+)
+
+type IBCMapper struct {
+	ibcKey sdk.StoreKey
+}
+
+func NewIBCMapper(ibcKey sdk.StoreKey) IBCMapper {
+	return IBCMapper{
+		ibcKey: ibcKey,
+	}
+}
+
+func GetIngressKey(srcChain string) []byte {
+	return []byte(fmt.Sprintf("%s", srcChain))
+}
+
+func GetEgressKey(destChain string, index int64) []byte {
+	return []byte(fmt.Sprintf("%s/%d", destChain, index))
+}
diff --git a/x/ibc/types.go b/x/ibc/types.go
new file mode 100644
index 000000000..753e46848
--- /dev/null
+++ b/x/ibc/types.go
@@ -0,0 +1,54 @@
+package ibc
+
+import (
+	sdk "github.com/cosmos/cosmos-sdk/types"
+
+	wire "github.com/cosmos/cosmos-sdk/wire"
+)
+
+type IBCPacket struct {
+	SrcAddr   sdk.Address
+	DestAddr  sdk.Address
+	Coins     sdk.Coins
+	SrcChain  string
+	DestChain string
+}
+
+func newCodec() *wire.Codec {
+	return wire.NewCodec()
+}
+
+type IBCTransferMsg struct {
+	IBCPacket
+}
+
+func (msg IBCTransferMsg) Type() string {
+	return "ibctransfer"
+}
+
+func (msg IBCTransferMsg) Get(key interface{}) interface{} {
+	return nil
+}
+
+func (msg IBCTransferMsg) GetSignBytes() []byte {
+	cdc := newCodec()
+	bz, err := cdc.MarshalBinary(msg)
+	if err != nil {
+		panic(err)
+	}
+	return bz
+}
+
+func (msg IBCTransferMsg) ValidateBasic() sdk.Error {
+	return msg.Coins.ValidateBasic()
+}
+
+// x/bank/tx.go SendMsg.GetSigners()
+func (msg IBCTransferMsg) GetSigners() []sdk.Address {
+	addrs := []sdk.Address{msg.SrcAddr}
+}
+
+type IBCReceiveMsg struct {
+	IBCPacket
+	Relayer sdk.Address
+}