diff --git a/v2/tombstone/convert.go b/v2/tombstone/convert.go
new file mode 100644
index 00000000..c2e6ecde
--- /dev/null
+++ b/v2/tombstone/convert.go
@@ -0,0 +1,53 @@
+package tombstone
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	refsGRPC "github.com/nspcc-dev/neofs-api-go/v2/refs/grpc"
+	tombstone "github.com/nspcc-dev/neofs-api-go/v2/tombstone/grpc"
+)
+
+// TombstoneToGRPCMessage converts unified tombstone message into gRPC message.
+func TombstoneToGRPCMessage(t *Tombstone) *tombstone.Tombstone {
+	if t == nil {
+		return nil
+	}
+
+	m := new(tombstone.Tombstone)
+
+	m.SetExpirationEpoch(t.GetExpirationEpoch())
+	m.SetSplitId(t.GetSplitID())
+
+	members := t.GetMembers()
+	memberMsg := make([]*refsGRPC.ObjectID, 0, len(members))
+
+	for i := range members {
+		memberMsg = append(memberMsg, refs.ObjectIDToGRPCMessage(members[i]))
+	}
+
+	m.SetMembers(memberMsg)
+
+	return m
+}
+
+// TombstoneFromGRPCMessage converts gRPC message into unified tombstone message.
+func TombstoneFromGRPCMessage(m *tombstone.Tombstone) *Tombstone {
+	if m == nil {
+		return nil
+	}
+
+	t := new(Tombstone)
+
+	t.SetExpirationEpoch(m.GetExpirationEpoch())
+	t.SetSplitID(m.GetSplitId())
+
+	memberMsg := m.GetMembers()
+	members := make([]*refs.ObjectID, 0, len(memberMsg))
+
+	for i := range memberMsg {
+		members = append(members, refs.ObjectIDFromGRPCMessage(memberMsg[i]))
+	}
+
+	t.SetMembers(members)
+
+	return t
+}
diff --git a/v2/tombstone/grpc/types.go b/v2/tombstone/grpc/types.go
new file mode 100644
index 00000000..17fe9db6
--- /dev/null
+++ b/v2/tombstone/grpc/types.go
@@ -0,0 +1,26 @@
+package tombstone
+
+import (
+	refs "github.com/nspcc-dev/neofs-api-go/v2/refs/grpc"
+)
+
+// SetExpirationEpoch sets number of tombstone expiration epoch.
+func (x *Tombstone) SetExpirationEpoch(v uint64) {
+	if x != nil {
+		x.ExpirationEpoch = v
+	}
+}
+
+// SetSplitId sets identifier of split object hierarchy.
+func (x *Tombstone) SetSplitId(v []byte) {
+	if x != nil {
+		x.SplitId = v
+	}
+}
+
+// SetMembers sets list of objects to be deleted.
+func (x *Tombstone) SetMembers(v []*refs.ObjectID) {
+	if x != nil {
+		x.Members = v
+	}
+}
diff --git a/v2/tombstone/json.go b/v2/tombstone/json.go
new file mode 100644
index 00000000..ffa0e157
--- /dev/null
+++ b/v2/tombstone/json.go
@@ -0,0 +1,26 @@
+package tombstone
+
+import (
+	tombstone "github.com/nspcc-dev/neofs-api-go/v2/tombstone/grpc"
+	"google.golang.org/protobuf/encoding/protojson"
+)
+
+func (s *Tombstone) MarshalJSON() ([]byte, error) {
+	return protojson.MarshalOptions{
+		EmitUnpopulated: true,
+	}.Marshal(
+		TombstoneToGRPCMessage(s),
+	)
+}
+
+func (s *Tombstone) UnmarshalJSON(data []byte) error {
+	msg := new(tombstone.Tombstone)
+
+	if err := protojson.Unmarshal(data, msg); err != nil {
+		return err
+	}
+
+	*s = *TombstoneFromGRPCMessage(msg)
+
+	return nil
+}
diff --git a/v2/tombstone/json_test.go b/v2/tombstone/json_test.go
new file mode 100644
index 00000000..441f173f
--- /dev/null
+++ b/v2/tombstone/json_test.go
@@ -0,0 +1,20 @@
+package tombstone_test
+
+import (
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/tombstone"
+	"github.com/stretchr/testify/require"
+)
+
+func TestTombstoneJSON(t *testing.T) {
+	from := generateTombstone()
+
+	data, err := from.MarshalJSON()
+	require.NoError(t, err)
+
+	to := new(tombstone.Tombstone)
+	require.NoError(t, to.UnmarshalJSON(data))
+
+	require.Equal(t, from, to)
+}
diff --git a/v2/tombstone/marshal.go b/v2/tombstone/marshal.go
new file mode 100644
index 00000000..9b9c8981
--- /dev/null
+++ b/v2/tombstone/marshal.go
@@ -0,0 +1,83 @@
+package tombstone
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/util/proto"
+	tombstone "github.com/nspcc-dev/neofs-api-go/v2/tombstone/grpc"
+	goproto "google.golang.org/protobuf/proto"
+)
+
+const (
+	expFNum     = 1
+	splitIDFNum = 2
+	membersFNum = 3
+)
+
+// StableMarshal marshals unified tombstone message in a protobuf
+// compatible way without field order shuffle.
+func (s *Tombstone) StableMarshal(buf []byte) ([]byte, error) {
+	if s == nil {
+		return []byte{}, nil
+	}
+
+	if buf == nil {
+		buf = make([]byte, s.StableSize())
+	}
+
+	var (
+		offset, n int
+		err       error
+	)
+
+	n, err = proto.UInt64Marshal(expFNum, buf[offset:], s.exp)
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	n, err = proto.BytesMarshal(splitIDFNum, buf[offset:], s.splitID)
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	for i := range s.members {
+		n, err = proto.NestedStructureMarshal(membersFNum, buf[offset:], s.members[i])
+		if err != nil {
+			return nil, err
+		}
+
+		offset += n
+	}
+
+	return buf, nil
+}
+
+// StableSize returns size of tombstone message marshalled by StableMarshal function.
+func (s *Tombstone) StableSize() (size int) {
+	if s == nil {
+		return 0
+	}
+
+	size += proto.UInt64Size(expFNum, s.exp)
+	size += proto.BytesSize(splitIDFNum, s.splitID)
+
+	for i := range s.members {
+		size += proto.NestedStructureSize(membersFNum, s.members[i])
+	}
+
+	return size
+}
+
+// Unmarshal unmarshal tombstone message from its binary representation.
+func (s *Tombstone) Unmarshal(data []byte) error {
+	m := new(tombstone.Tombstone)
+	if err := goproto.Unmarshal(data, m); err != nil {
+		return err
+	}
+
+	*s = *TombstoneFromGRPCMessage(m)
+
+	return nil
+}
diff --git a/v2/tombstone/marshal_test.go b/v2/tombstone/marshal_test.go
new file mode 100644
index 00000000..c7eda2b4
--- /dev/null
+++ b/v2/tombstone/marshal_test.go
@@ -0,0 +1,39 @@
+package tombstone_test
+
+import (
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	"github.com/nspcc-dev/neofs-api-go/v2/tombstone"
+	"github.com/stretchr/testify/require"
+)
+
+func TestTombstone_StableMarshal(t *testing.T) {
+	from := generateTombstone()
+
+	t.Run("non empty", func(t *testing.T) {
+		wire, err := from.StableMarshal(nil)
+		require.NoError(t, err)
+
+		to := new(tombstone.Tombstone)
+		require.NoError(t, to.Unmarshal(wire))
+
+		require.Equal(t, from, to)
+	})
+}
+
+func generateTombstone() *tombstone.Tombstone {
+	t := new(tombstone.Tombstone)
+
+	oid1 := new(refs.ObjectID)
+	oid1.SetValue([]byte("Object ID 1"))
+
+	oid2 := new(refs.ObjectID)
+	oid2.SetValue([]byte("Object ID 2"))
+
+	t.SetExpirationEpoch(100)
+	t.SetSplitID([]byte("split ID"))
+	t.SetMembers([]*refs.ObjectID{oid1, oid2})
+
+	return t
+}
diff --git a/v2/tombstone/types.go b/v2/tombstone/types.go
new file mode 100644
index 00000000..2bcc19d1
--- /dev/null
+++ b/v2/tombstone/types.go
@@ -0,0 +1,63 @@
+package tombstone
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+)
+
+// Tombstone is a unified structure of Tombstone
+// message from proto definition.
+type Tombstone struct {
+	exp uint64
+
+	splitID []byte
+
+	members []*refs.ObjectID
+}
+
+// GetExpirationEpoch returns number of tombstone expiration epoch.
+func (s *Tombstone) GetExpirationEpoch() uint64 {
+	if s != nil {
+		return s.exp
+	}
+
+	return 0
+}
+
+// SetExpirationEpoch sets number of tombstone expiration epoch.
+func (s *Tombstone) SetExpirationEpoch(v uint64) {
+	if s != nil {
+		s.exp = v
+	}
+}
+
+// GetSplitID returns identifier of split object hierarchy.
+func (s *Tombstone) GetSplitID() []byte {
+	if s != nil {
+		return s.splitID
+	}
+
+	return nil
+}
+
+// SetSplitID sets identifier of split object hierarchy.
+func (s *Tombstone) SetSplitID(v []byte) {
+	if s != nil {
+		s.splitID = v
+	}
+}
+
+// GetMembers returns list of objects to be deleted.
+func (s *Tombstone) GetMembers() []*refs.ObjectID {
+	if s != nil {
+		return s.members
+	}
+
+	return nil
+}
+
+// SetMembers sets list of objects to be deleted.
+func (s *Tombstone) SetMembers(v []*refs.ObjectID) {
+	if s != nil {
+		s.members = v
+	}
+}