diff --git a/go.mod b/go.mod
index c40aa5c..e000c68 100644
--- a/go.mod
+++ b/go.mod
@@ -6,6 +6,7 @@ require (
 	github.com/antlr/antlr4/runtime/Go/antlr v0.0.0-20210521073959-f0d4d129b7f1
 	github.com/golang/mock v1.6.0
 	github.com/google/uuid v1.2.0
+	github.com/mr-tron/base58 v1.2.0
 	github.com/nspcc-dev/hrw v1.0.9
 	github.com/nspcc-dev/neo-go v0.96.1
 	github.com/nspcc-dev/neofs-api-go v1.30.0
diff --git a/owner/id.go b/owner/id.go
new file mode 100644
index 0000000..b454286
--- /dev/null
+++ b/owner/id.go
@@ -0,0 +1,101 @@
+package owner
+
+import (
+	"bytes"
+	"errors"
+	"fmt"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+)
+
+// ID represents v2-compatible owner identifier.
+type ID refs.OwnerID
+
+var errInvalidIDString = errors.New("incorrect format of the string owner ID")
+
+// NewIDFromV2 wraps v2 OwnerID message to ID.
+//
+// Nil refs.OwnerID converts to nil.
+func NewIDFromV2(idV2 *refs.OwnerID) *ID {
+	return (*ID)(idV2)
+}
+
+// NewID creates and initializes blank ID.
+//
+// Works similar as NewIDFromV2(new(OwnerID)).
+//
+// Defaults:
+//  - value: nil.
+func NewID() *ID {
+	return NewIDFromV2(new(refs.OwnerID))
+}
+
+// SetNeo3Wallet sets owner identifier value to NEO3 wallet address.
+func (id *ID) SetNeo3Wallet(v *NEO3Wallet) {
+	(*refs.OwnerID)(id).SetValue(v.Bytes())
+}
+
+// ToV2 returns the v2 owner ID message.
+//
+// Nil ID converts to nil.
+func (id *ID) ToV2() *refs.OwnerID {
+	return (*refs.OwnerID)(id)
+}
+
+// String implements fmt.Stringer.
+func (id *ID) String() string {
+	return base58.Encode((*refs.OwnerID)(id).GetValue())
+}
+
+// Equal defines a comparison relation on ID's.
+//
+// ID's are equal if they have the same binary representation.
+func (id *ID) Equal(id2 *ID) bool {
+	return bytes.Equal(
+		(*refs.ObjectID)(id).GetValue(),
+		(*refs.ObjectID)(id2).GetValue(),
+	)
+}
+
+// NewIDFromNeo3Wallet creates new owner identity from 25-byte neo wallet.
+func NewIDFromNeo3Wallet(v *NEO3Wallet) *ID {
+	id := NewID()
+	id.SetNeo3Wallet(v)
+
+	return id
+}
+
+// Parse converts base58 string representation into ID.
+func (id *ID) Parse(s string) error {
+	data, err := base58.Decode(s)
+	if err != nil {
+		return fmt.Errorf("could not parse owner.ID from string: %w", err)
+	} else if len(data) != NEO3WalletSize {
+		return errInvalidIDString
+	}
+
+	(*refs.OwnerID)(id).SetValue(data)
+
+	return nil
+}
+
+// Marshal marshals ID into a protobuf binary form.
+func (id *ID) Marshal() ([]byte, error) {
+	return (*refs.OwnerID)(id).StableMarshal(nil)
+}
+
+// Unmarshal unmarshals protobuf binary representation of ID.
+func (id *ID) Unmarshal(data []byte) error {
+	return (*refs.OwnerID)(id).Unmarshal(data)
+}
+
+// MarshalJSON encodes ID to protobuf JSON format.
+func (id *ID) MarshalJSON() ([]byte, error) {
+	return (*refs.OwnerID)(id).MarshalJSON()
+}
+
+// UnmarshalJSON decodes ID from protobuf JSON format.
+func (id *ID) UnmarshalJSON(data []byte) error {
+	return (*refs.OwnerID)(id).UnmarshalJSON(data)
+}
diff --git a/owner/id_test.go b/owner/id_test.go
new file mode 100644
index 0000000..877a9bb
--- /dev/null
+++ b/owner/id_test.go
@@ -0,0 +1,133 @@
+package owner_test
+
+import (
+	"crypto/ecdsa"
+	"testing"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	. "github.com/nspcc-dev/neofs-sdk-go/owner"
+	ownertest "github.com/nspcc-dev/neofs-sdk-go/owner/test"
+	"github.com/stretchr/testify/require"
+)
+
+func TestIDV2(t *testing.T) {
+	id := ownertest.GenerateID()
+
+	idV2 := id.ToV2()
+
+	require.Equal(t, id, NewIDFromV2(idV2))
+}
+
+func TestNewIDFromNeo3Wallet(t *testing.T) {
+	p, err := keys.NewPrivateKey()
+	require.NoError(t, err)
+
+	wallet, err := NEO3WalletFromPublicKey((*ecdsa.PublicKey)(p.PublicKey()))
+	require.NoError(t, err)
+
+	id := NewIDFromNeo3Wallet(wallet)
+	require.Equal(t, id.ToV2().GetValue(), wallet.Bytes())
+}
+
+func TestID_Parse(t *testing.T) {
+	t.Run("should parse successful", func(t *testing.T) {
+		p, err := keys.NewPrivateKey()
+		require.NoError(t, err)
+
+		wallet, err := NEO3WalletFromPublicKey((*ecdsa.PublicKey)(p.PublicKey()))
+		require.NoError(t, err)
+
+		eid := NewIDFromNeo3Wallet(wallet)
+		aid := NewID()
+
+		require.NoError(t, aid.Parse(eid.String()))
+		require.Equal(t, eid, aid)
+	})
+
+	t.Run("should failure on parse", func(t *testing.T) {
+		cs := []byte{1, 2, 3, 4, 5, 6}
+		str := base58.Encode(cs)
+		cid := NewID()
+
+		require.Error(t, cid.Parse(str))
+	})
+}
+
+func TestIDEncoding(t *testing.T) {
+	id := ownertest.GenerateID()
+
+	t.Run("binary", func(t *testing.T) {
+		data, err := id.Marshal()
+		require.NoError(t, err)
+
+		id2 := NewID()
+		require.NoError(t, id2.Unmarshal(data))
+
+		require.Equal(t, id, id2)
+	})
+
+	t.Run("json", func(t *testing.T) {
+		data, err := id.MarshalJSON()
+		require.NoError(t, err)
+
+		a2 := NewID()
+		require.NoError(t, a2.UnmarshalJSON(data))
+
+		require.Equal(t, id, a2)
+	})
+}
+
+func TestID_Equal(t *testing.T) {
+	var (
+		data1 = []byte{1, 2, 3}
+		data2 = data1
+		data3 = append(data1, 255)
+	)
+
+	id1 := ownertest.GenerateIDFromBytes(data1)
+
+	require.True(t, id1.Equal(
+		ownertest.GenerateIDFromBytes(data2),
+	))
+
+	require.False(t, id1.Equal(
+		ownertest.GenerateIDFromBytes(data3),
+	))
+}
+
+func TestNewIDFromV2(t *testing.T) {
+	t.Run("from nil", func(t *testing.T) {
+		var x *refs.OwnerID
+
+		require.Nil(t, NewIDFromV2(x))
+	})
+}
+
+func TestID_ToV2(t *testing.T) {
+	t.Run("nil", func(t *testing.T) {
+		var x *ID
+
+		require.Nil(t, x.ToV2())
+	})
+}
+
+func TestID_String(t *testing.T) {
+	t.Run("nil", func(t *testing.T) {
+		id := NewID()
+
+		require.Empty(t, id.String())
+	})
+}
+
+func TestNewID(t *testing.T) {
+	t.Run("default values", func(t *testing.T) {
+		id := NewID()
+
+		// convert to v2 message
+		idV2 := id.ToV2()
+
+		require.Nil(t, idV2.GetValue())
+	})
+}
diff --git a/owner/test/id.go b/owner/test/id.go
new file mode 100644
index 0000000..fe360c9
--- /dev/null
+++ b/owner/test/id.go
@@ -0,0 +1,27 @@
+package ownertest
+
+import (
+	"math/rand"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/refs"
+	"github.com/nspcc-dev/neofs-sdk-go/owner"
+)
+
+// GenerateID returns owner.ID calculated
+// from a random owner.NEO3Wallet.
+func GenerateID() *owner.ID {
+	data := make([]byte, owner.NEO3WalletSize)
+
+	rand.Read(data)
+
+	return GenerateIDFromBytes(data)
+}
+
+// GenerateIDFromBytes returns owner.ID generated
+// from a passed byte slice.
+func GenerateIDFromBytes(val []byte) *owner.ID {
+	idV2 := new(refs.OwnerID)
+	idV2.SetValue(val)
+
+	return owner.NewIDFromV2(idV2)
+}
diff --git a/owner/wallet.go b/owner/wallet.go
new file mode 100644
index 0000000..3dfcb00
--- /dev/null
+++ b/owner/wallet.go
@@ -0,0 +1,57 @@
+package owner
+
+import (
+	"crypto/ecdsa"
+	"errors"
+	"fmt"
+
+	"github.com/mr-tron/base58"
+	"github.com/nspcc-dev/neo-go/pkg/crypto/keys"
+)
+
+// NEO3Wallet represents NEO3 wallet address.
+type NEO3Wallet [NEO3WalletSize]byte
+
+// NEO3WalletSize contains size of neo3 wallet.
+const NEO3WalletSize = 25
+
+// ErrEmptyPublicKey when PK passed to Verify method is nil.
+var ErrEmptyPublicKey = errors.New("empty public key")
+
+// NEO3WalletFromPublicKey converts public key to NEO3 wallet address.
+func NEO3WalletFromPublicKey(key *ecdsa.PublicKey) (*NEO3Wallet, error) {
+	if key == nil {
+		return nil, ErrEmptyPublicKey
+	}
+
+	neoPublicKey := (*keys.PublicKey)(key)
+
+	d, err := base58.Decode(neoPublicKey.Address())
+	if err != nil {
+		return nil, fmt.Errorf("can't decode neo3 address from key: %w", err)
+	}
+
+	w := new(NEO3Wallet)
+
+	copy(w.Bytes(), d)
+
+	return w, nil
+}
+
+// String implements fmt.Stringer.
+func (w *NEO3Wallet) String() string {
+	if w != nil {
+		return base58.Encode(w[:])
+	}
+
+	return ""
+}
+
+// Bytes returns slice of NEO3 wallet address bytes.
+func (w *NEO3Wallet) Bytes() []byte {
+	if w != nil {
+		return w[:]
+	}
+
+	return nil
+}