diff --git a/Makefile b/Makefile
index 4f52d69f2..5b9ff10cc 100644
--- a/Makefile
+++ b/Makefile
@@ -163,7 +163,7 @@ gen-ruby:
 # The Profiling protocol is still development. So it is excluded from the breaking-change check.
 .PHONY: breaking-change
 breaking-change:
-	$(BUF) breaking --against $(BUF_AGAINST) --config '{"version":"v1","breaking":{"ignore":["opentelemetry/proto/profiles", "opentelemetry/proto/collector/profiles"]}}' $(BUF_FLAGS)
+	$(BUF) breaking --against $(BUF_AGAINST) --config '{"version":"v1","breaking":{"ignore":["opentelemetry/proto/profiles", "opentelemetry/proto/collector/profiles", "opentelemetry/proto/entities", "opentelemetry/proto/collector/entities"]}}' $(BUF_FLAGS)
 
 
 ALL_DOCS := $(shell find . -type f -name '*.md' -not -path './.github/*' -not -path './node_modules/*' | sort)
diff --git a/opentelemetry/proto/logs/v1/logs.proto b/opentelemetry/proto/logs/v1/logs.proto
index f9b97dd74..14077facf 100644
--- a/opentelemetry/proto/logs/v1/logs.proto
+++ b/opentelemetry/proto/logs/v1/logs.proto
@@ -60,6 +60,8 @@ message ResourceLogs {
   // https://opentelemetry.io/docs/specs/otel/schemas/#schema-url
   // This schema_url applies to the data in the "resource" field. It does not apply
   // to the data in the "scope_logs" field which have their own schema_url field.
+  //
+  // This field is deprecated in favour of Resource.entities.schema_url.
   string schema_url = 3;
 }
 
diff --git a/opentelemetry/proto/metrics/v1/metrics.proto b/opentelemetry/proto/metrics/v1/metrics.proto
index 1a9e0b77c..9dfb4fb83 100644
--- a/opentelemetry/proto/metrics/v1/metrics.proto
+++ b/opentelemetry/proto/metrics/v1/metrics.proto
@@ -78,6 +78,8 @@ message ResourceMetrics {
   // https://opentelemetry.io/docs/specs/otel/schemas/#schema-url
   // This schema_url applies to the data in the "resource" field. It does not apply
   // to the data in the "scope_metrics" field which have their own schema_url field.
+  //
+  // This field is deprecated in favour of Resource.entities.schema_url.
   string schema_url = 3;
 }
 
diff --git a/opentelemetry/proto/profiles/v1development/profiles.proto b/opentelemetry/proto/profiles/v1development/profiles.proto
index 89b778ea8..99d9335c0 100644
--- a/opentelemetry/proto/profiles/v1development/profiles.proto
+++ b/opentelemetry/proto/profiles/v1development/profiles.proto
@@ -117,6 +117,8 @@ message ResourceProfiles {
   // https://opentelemetry.io/docs/specs/otel/schemas/#schema-url
   // This schema_url applies to the data in the "resource" field. It does not apply
   // to the data in the "scope_profiles" field which have their own schema_url field.
+  //
+  // This field is deprecated in favour of Resource.entities.schema_url.
   string schema_url = 3;
 }
 
diff --git a/opentelemetry/proto/resource/v1/resource.proto b/opentelemetry/proto/resource/v1/resource.proto
index 55b78e528..575fad8c8 100644
--- a/opentelemetry/proto/resource/v1/resource.proto
+++ b/opentelemetry/proto/resource/v1/resource.proto
@@ -35,10 +35,36 @@ message Resource {
   // no attributes were dropped.
   uint32 dropped_attributes_count = 2;
 
-  // Defines the producing entity type of this resource, e.g "service", "k8s.pod", etc.
-  string entity_type = 3;
-
-  // Set of attributes that identify the producing entity.
-  // Note that the identifying attributes may be also recorded in the "attributes" field.
-  repeated opentelemetry.proto.common.v1.KeyValue entity_id = 4;
+  // Set of entities that participate in this Resource.
+  repeated ResourceEntityRef entities = 3;
 }
+
+message ResourceEntityRef {
+  // The Schema URL, if known. This is the identifier of the Schema that the entity data
+  // is recorded in. To learn more about Schema URL see
+  // https://opentelemetry.io/docs/specs/otel/schemas/#schema-url
+  //
+  // This schema_url applies to the data in this message and to the Resource attributes
+  // referenced by id_attr_keys and descr_attr_keys.
+  // TODO: discuss if we are happy with this somewhat complicated definition of what
+  // the schema_url applies to.
+  //
+  // This field obsoletes the schema_url field in ResourceMetrics/ResourceSpans/ResourceLogs.
+  string schema_url = 1;
+
+  // Defines the type of the entity. MUST not change during the lifetime of the entity.
+  // For example: "service" or "host". This field is required and MUST not be empty
+  // for valid entities.
+  string type = 2;
+
+  // Attribute Keys that identify the entity.
+  // MUST not change during the lifetime of the entity. The Id must contain at least one attribute.
+  // These keys MUST exist in the containing Resource.attributes.
+  repeated string id_attr_keys = 3;
+
+  // Descriptive (non-identifying) attribute keys of the entity.
+  // MAY change over the lifetime of the entity. MAY be empty.
+  // These attribute keys are not part of entity's identity.
+  // These keys MUST exist in the containing Resource.attributes.
+  repeated string descr_attr_keys = 4;
+}
\ No newline at end of file
diff --git a/opentelemetry/proto/trace/v1/trace.proto b/opentelemetry/proto/trace/v1/trace.proto
index 5cb2f3ce1..6d3d39b01 100644
--- a/opentelemetry/proto/trace/v1/trace.proto
+++ b/opentelemetry/proto/trace/v1/trace.proto
@@ -60,6 +60,8 @@ message ResourceSpans {
   // https://opentelemetry.io/docs/specs/otel/schemas/#schema-url
   // This schema_url applies to the data in the "resource" field. It does not apply
   // to the data in the "scope_spans" field which have their own schema_url field.
+  //
+  // This field is deprecated in favour of Resource.entities.schema_url.
   string schema_url = 3;
 }