diff --git a/eacl/opts.go b/eacl/opts.go
new file mode 100644
index 0000000..530fa76
--- /dev/null
+++ b/eacl/opts.go
@@ -0,0 +1,34 @@
+package eacl
+
+import (
+	"go.uber.org/zap"
+)
+
+// Option represents Validator option.
+type Option func(*cfg)
+
+type cfg struct {
+	logger *zap.Logger
+
+	storage Source
+}
+
+func defaultCfg() *cfg {
+	return &cfg{
+		logger: zap.L(),
+	}
+}
+
+// WithLogger configures the Validator to use logger v.
+func WithLogger(v *zap.Logger) Option {
+	return func(c *cfg) {
+		c.logger = v
+	}
+}
+
+// WithEACLSource configures the validator to use v as eACL source.
+func WithEACLSource(v Source) Option {
+	return func(c *cfg) {
+		c.storage = v
+	}
+}
diff --git a/eacl/types.go b/eacl/types.go
new file mode 100644
index 0000000..10abdd5
--- /dev/null
+++ b/eacl/types.go
@@ -0,0 +1,111 @@
+package eacl
+
+import (
+	"errors"
+
+	bearer "github.com/nspcc-dev/neofs-api-go/v2/acl"
+	cid "github.com/nspcc-dev/neofs-sdk-go/container/id"
+)
+
+// Source is the interface that wraps
+// basic methods of extended ACL table source.
+type Source interface {
+	// GetEACL reads the table from the source by identifier.
+	// It returns any error encountered.
+	//
+	// GetEACL must return exactly one non-nil value.
+	//
+	// Must return pkg/core/container.ErrEACLNotFound if requested
+	// eACL table is not in source.
+	GetEACL(*cid.ID) (*Table, error)
+}
+
+// Header is an interface of string key-value header.
+type Header interface {
+	Key() string
+	Value() string
+}
+
+// TypedHeaderSource is the interface that wraps
+// method for selecting typed headers by type.
+type TypedHeaderSource interface {
+	// HeadersOfType returns the list of key-value headers
+	// of particular type.
+	//
+	// It returns any problem encountered through the boolean
+	// false value.
+	HeadersOfType(FilterHeaderType) ([]Header, bool)
+}
+
+// ValidationUnit represents unit of check for Validator.
+type ValidationUnit struct {
+	cid *cid.ID
+
+	role Role
+
+	op Operation
+
+	hdrSrc TypedHeaderSource
+
+	key []byte
+
+	bearer *bearer.BearerToken
+}
+
+// ErrEACLNotFound is returned by eACL storage implementations when
+// requested eACL table is not in storage.
+var ErrEACLNotFound = errors.New("extended ACL table is not set for this container")
+
+// WithContainerID configures ValidationUnit to use v as request's container ID.
+func (u *ValidationUnit) WithContainerID(v *cid.ID) *ValidationUnit {
+	if u != nil {
+		u.cid = v
+	}
+
+	return u
+}
+
+// WithRole configures ValidationUnit to use v as request's role.
+func (u *ValidationUnit) WithRole(v Role) *ValidationUnit {
+	if u != nil {
+		u.role = v
+	}
+
+	return u
+}
+
+// WithOperation configures ValidationUnit to use v as request's operation.
+func (u *ValidationUnit) WithOperation(v Operation) *ValidationUnit {
+	if u != nil {
+		u.op = v
+	}
+
+	return u
+}
+
+// WithHeaderSource configures ValidationUnit to use v as a source of headers.
+func (u *ValidationUnit) WithHeaderSource(v TypedHeaderSource) *ValidationUnit {
+	if u != nil {
+		u.hdrSrc = v
+	}
+
+	return u
+}
+
+// WithSenderKey configures ValidationUnit to use as sender's public key.
+func (u *ValidationUnit) WithSenderKey(v []byte) *ValidationUnit {
+	if u != nil {
+		u.key = v
+	}
+
+	return u
+}
+
+// WithBearerToken configures ValidationUnit to use v as request's bearer token.
+func (u *ValidationUnit) WithBearerToken(bearer *bearer.BearerToken) *ValidationUnit {
+	if u != nil {
+		u.bearer = bearer
+	}
+
+	return u
+}
diff --git a/eacl/validator.go b/eacl/validator.go
new file mode 100644
index 0000000..c14c6d7
--- /dev/null
+++ b/eacl/validator.go
@@ -0,0 +1,171 @@
+package eacl
+
+import (
+	"bytes"
+	"errors"
+
+	"go.uber.org/zap"
+)
+
+// Validator is a tool that calculates
+// the action on a request according
+// to the extended ACL rule table.
+type Validator struct {
+	*cfg
+}
+
+// NewValidator creates and initializes a new Validator using options.
+func NewValidator(opts ...Option) *Validator {
+	cfg := defaultCfg()
+
+	for i := range opts {
+		opts[i](cfg)
+	}
+
+	return &Validator{
+		cfg: cfg,
+	}
+}
+
+// CalculateAction calculates action on the request according
+// to its information represented in ValidationUnit.
+//
+// The action is calculated according to the application of
+// eACL table of rules to the request.
+//
+// If the eACL table is not available at the time of the call,
+// ActionUnknown is returned.
+//
+// If no matching table entry is found, ActionAllow is returned.
+func (v *Validator) CalculateAction(unit *ValidationUnit) Action {
+	var (
+		err   error
+		table *Table
+	)
+
+	if unit.bearer != nil {
+		table = NewTableFromV2(unit.bearer.GetBody().GetEACL())
+	} else {
+		// get eACL table by container ID
+		table, err = v.storage.GetEACL(unit.cid)
+		if err != nil {
+			if errors.Is(err, ErrEACLNotFound) {
+				return ActionAllow
+			}
+
+			v.logger.Error("could not get eACL table",
+				zap.String("error", err.Error()),
+			)
+
+			return ActionUnknown
+		}
+	}
+
+	return tableAction(unit, table)
+}
+
+// tableAction calculates action on the request based on the eACL rules.
+func tableAction(unit *ValidationUnit, table *Table) Action {
+	for _, record := range table.Records() {
+		// check type of operation
+		if record.Operation() != unit.op {
+			continue
+		}
+
+		// check target
+		if !targetMatches(unit, record) {
+			continue
+		}
+
+		// check headers
+		switch val := matchFilters(unit.hdrSrc, record.Filters()); {
+		case val < 0:
+			// headers of some type could not be composed => allow
+			return ActionAllow
+		case val == 0:
+			return record.Action()
+		}
+	}
+
+	return ActionAllow
+}
+
+// returns:
+//  - positive value if no matching header is found for at least one filter;
+//  - zero if at least one suitable header is found for all filters;
+//  - negative value if the headers of at least one filter cannot be obtained.
+func matchFilters(hdrSrc TypedHeaderSource, filters []*Filter) int {
+	matched := 0
+
+	for _, filter := range filters {
+		headers, ok := hdrSrc.HeadersOfType(filter.From())
+		if !ok {
+			return -1
+		}
+
+		// get headers of filtering type
+		for _, header := range headers {
+			// prevent NPE
+			if header == nil {
+				continue
+			}
+
+			// check header name
+			if header.Key() != filter.Key() {
+				continue
+			}
+
+			// get match function
+			matchFn, ok := mMatchFns[filter.Matcher()]
+			if !ok {
+				continue
+			}
+
+			// check match
+			if !matchFn(header, filter) {
+				continue
+			}
+
+			// increment match counter
+			matched++
+
+			break
+		}
+	}
+
+	return len(filters) - matched
+}
+
+// returns true if one of ExtendedACLTarget has
+// suitable target OR suitable public key.
+func targetMatches(unit *ValidationUnit, record *Record) bool {
+	for _, target := range record.Targets() {
+		// check public key match
+		if pubs := target.BinaryKeys(); len(pubs) != 0 {
+			for _, key := range pubs {
+				if bytes.Equal(key, unit.key) {
+					return true
+				}
+			}
+			continue
+		}
+
+		// check target group match
+		if unit.role == target.Role() {
+			return true
+		}
+	}
+
+	return false
+}
+
+// Maps match type to corresponding function.
+var mMatchFns = map[Match]func(Header, *Filter) bool{
+	MatchStringEqual: func(header Header, filter *Filter) bool {
+		return header.Value() == filter.Value()
+	},
+
+	MatchStringNotEqual: func(header Header, filter *Filter) bool {
+		return header.Value() != filter.Value()
+	},
+}
diff --git a/eacl/validator_test.go b/eacl/validator_test.go
new file mode 100644
index 0000000..4cae364
--- /dev/null
+++ b/eacl/validator_test.go
@@ -0,0 +1,56 @@
+package eacl
+
+import (
+	"math/rand"
+	"testing"
+
+	"github.com/stretchr/testify/require"
+)
+
+func TestTargetMatches(t *testing.T) {
+	pubs := makeKeys(t, 3)
+
+	tgt1 := NewTarget()
+	tgt1.SetBinaryKeys(pubs[0:2])
+	tgt1.SetRole(RoleUser)
+
+	tgt2 := NewTarget()
+	tgt2.SetRole(RoleOthers)
+
+	r := NewRecord()
+	r.SetTargets(tgt1, tgt2)
+
+	u := newValidationUnit(RoleUser, pubs[0])
+	require.True(t, targetMatches(u, r))
+
+	u = newValidationUnit(RoleUser, pubs[2])
+	require.False(t, targetMatches(u, r))
+
+	u = newValidationUnit(RoleUnknown, pubs[1])
+	require.True(t, targetMatches(u, r))
+
+	u = newValidationUnit(RoleOthers, pubs[2])
+	require.True(t, targetMatches(u, r))
+
+	u = newValidationUnit(RoleSystem, pubs[2])
+	require.False(t, targetMatches(u, r))
+}
+
+func makeKeys(t *testing.T, n int) [][]byte {
+	pubs := make([][]byte, n)
+	for i := range pubs {
+		pubs[i] = make([]byte, 33)
+		pubs[i][0] = 0x02
+
+		_, err := rand.Read(pubs[i][1:])
+		require.NoError(t, err)
+	}
+	return pubs
+}
+
+func newValidationUnit(role Role, key []byte) *ValidationUnit {
+	return &ValidationUnit{
+		role: role,
+		key:  key,
+	}
+}