diff --git a/plugin/CMakeLists.txt b/plugin/CMakeLists.txt
index e575f1a41..5d20e120e 100644
--- a/plugin/CMakeLists.txt
+++ b/plugin/CMakeLists.txt
@@ -1,10 +1,7 @@
 if(PLUGIN_SYCL)
   set(CMAKE_CXX_COMPILER "icpx")
-  add_library(plugin_sycl OBJECT
-    ${xgboost_SOURCE_DIR}/plugin/sycl/objective/regression_obj.cc
-    ${xgboost_SOURCE_DIR}/plugin/sycl/objective/multiclass_obj.cc
-    ${xgboost_SOURCE_DIR}/plugin/sycl/device_manager.cc
-    ${xgboost_SOURCE_DIR}/plugin/sycl/predictor/predictor.cc)
+  file(GLOB_RECURSE SYCL_SOURCES "sycl/*.cc")
+  add_library(plugin_sycl OBJECT ${SYCL_SOURCES})
   target_include_directories(plugin_sycl
     PRIVATE
     ${xgboost_SOURCE_DIR}/include
diff --git a/plugin/sycl/data.h b/plugin/sycl/data.h
index 489fde989..37d5842bf 100644
--- a/plugin/sycl/data.h
+++ b/plugin/sycl/data.h
@@ -26,8 +26,13 @@
 
 namespace xgboost {
 namespace sycl {
-enum class MemoryType { shared, on_device};
+template <typename T>
+using AtomicRef = ::sycl::atomic_ref<T,
+                                    ::sycl::memory_order::relaxed,
+                                    ::sycl::memory_scope::device,
+                                    ::sycl::access::address_space::ext_intel_global_device_space>;
 
+enum class MemoryType { shared, on_device};
 
 template <typename T>
 class USMDeleter {
diff --git a/plugin/sycl/data/gradient_index.cc b/plugin/sycl/data/gradient_index.cc
new file mode 100644
index 000000000..49b66a710
--- /dev/null
+++ b/plugin/sycl/data/gradient_index.cc
@@ -0,0 +1,177 @@
+/*!
+ * Copyright 2017-2024 by Contributors
+ * \file gradient_index.cc
+ */
+#include <vector>
+#include <limits>
+#include <algorithm>
+
+#include "gradient_index.h"
+
+#include <CL/sycl.hpp>
+
+namespace xgboost {
+namespace sycl {
+namespace common {
+
+uint32_t SearchBin(const bst_float* cut_values, const uint32_t* cut_ptrs, Entry const& e) {
+  auto beg = cut_ptrs[e.index];
+  auto end = cut_ptrs[e.index + 1];
+  auto it = std::upper_bound(cut_values + beg, cut_values + end, e.fvalue);
+  uint32_t idx = it - cut_values;
+  if (idx == end) {
+    idx -= 1;
+  }
+  return idx;
+}
+
+template <typename BinIdxType>
+void mergeSort(BinIdxType* begin, BinIdxType* end, BinIdxType* buf) {
+  const size_t total_len = end - begin;
+  for (size_t block_len = 1; block_len < total_len; block_len <<= 1) {
+    for (size_t cur_block = 0; cur_block + block_len < total_len; cur_block += 2 * block_len) {
+      size_t start = cur_block;
+      size_t mid = start + block_len;
+      size_t finish = mid + block_len < total_len ? mid + block_len : total_len;
+      size_t left_pos = start;
+      size_t right_pos = mid;
+      size_t pos = start;
+      while (left_pos < mid || right_pos < finish) {
+        if (left_pos < mid && (right_pos == finish || begin[left_pos] < begin[right_pos])) {
+          buf[pos++] = begin[left_pos++];
+        } else {
+          buf[pos++] = begin[right_pos++];
+        }
+      }
+      for (size_t i = start; i < finish; i++) begin[i] = buf[i];
+    }
+  }
+}
+
+template <typename BinIdxType>
+void GHistIndexMatrix::SetIndexData(::sycl::queue qu,
+                                    BinIdxType* index_data,
+                                    const DeviceMatrix &dmat,
+                                    size_t nbins,
+                                    size_t row_stride,
+                                    uint32_t* offsets) {
+  if (nbins == 0) return;
+  const xgboost::Entry *data_ptr = dmat.data.DataConst();
+  const bst_row_t *offset_vec = dmat.row_ptr.DataConst();
+  const size_t num_rows = dmat.row_ptr.Size() - 1;
+  const bst_float* cut_values = cut_device.Values().DataConst();
+  const uint32_t* cut_ptrs = cut_device.Ptrs().DataConst();
+  size_t* hit_count_ptr = hit_count_buff.Data();
+
+  // Sparse case only
+  if (!offsets) {
+    // sort_buff has type uint8_t
+    sort_buff.Resize(&qu, num_rows * row_stride * sizeof(BinIdxType));
+  }
+  BinIdxType* sort_data = reinterpret_cast<BinIdxType*>(sort_buff.Data());
+
+  auto event = qu.submit([&](::sycl::handler& cgh) {
+    cgh.parallel_for<>(::sycl::range<1>(num_rows), [=](::sycl::item<1> pid) {
+      const size_t i = pid.get_id(0);
+      const size_t ibegin = offset_vec[i];
+      const size_t iend = offset_vec[i + 1];
+      const size_t size = iend - ibegin;
+      const size_t start = i * row_stride;
+      for (bst_uint j = 0; j < size; ++j) {
+        uint32_t idx = SearchBin(cut_values, cut_ptrs, data_ptr[ibegin + j]);
+        index_data[start + j] = offsets ? idx - offsets[j] : idx;
+        AtomicRef<size_t> hit_count_ref(hit_count_ptr[idx]);
+        hit_count_ref.fetch_add(1);
+      }
+      if (!offsets) {
+        // Sparse case only
+        mergeSort<BinIdxType>(index_data + start, index_data + start + size, sort_data + start);
+        for (bst_uint j = size; j < row_stride; ++j) {
+          index_data[start + j] = nbins;
+        }
+      }
+    });
+  });
+  qu.memcpy(hit_count.data(), hit_count_ptr, nbins * sizeof(size_t), event);
+  qu.wait();
+}
+
+void GHistIndexMatrix::ResizeIndex(size_t n_index, bool isDense) {
+  if ((max_num_bins - 1 <= static_cast<int>(std::numeric_limits<uint8_t>::max())) && isDense) {
+    index.SetBinTypeSize(BinTypeSize::kUint8BinsTypeSize);
+    index.Resize((sizeof(uint8_t)) * n_index);
+  } else if ((max_num_bins - 1 > static_cast<int>(std::numeric_limits<uint8_t>::max())  &&
+    max_num_bins - 1 <= static_cast<int>(std::numeric_limits<uint16_t>::max())) && isDense) {
+    index.SetBinTypeSize(BinTypeSize::kUint16BinsTypeSize);
+    index.Resize((sizeof(uint16_t)) * n_index);
+  } else {
+    index.SetBinTypeSize(BinTypeSize::kUint32BinsTypeSize);
+    index.Resize((sizeof(uint32_t)) * n_index);
+  }
+}
+
+void GHistIndexMatrix::Init(::sycl::queue qu,
+                            Context const * ctx,
+                            const DeviceMatrix& p_fmat_device,
+                            int max_bins) {
+  nfeatures = p_fmat_device.p_mat->Info().num_col_;
+
+  cut = xgboost::common::SketchOnDMatrix(ctx, p_fmat_device.p_mat, max_bins);
+  cut_device.Init(qu, cut);
+
+  max_num_bins = max_bins;
+  const uint32_t nbins = cut.Ptrs().back();
+  this->nbins = nbins;
+  hit_count.resize(nbins, 0);
+  hit_count_buff.Resize(&qu, nbins, 0);
+
+  this->p_fmat = p_fmat_device.p_mat;
+  const bool isDense = p_fmat_device.p_mat->IsDense();
+  this->isDense_ = isDense;
+
+  index.setQueue(qu);
+
+  row_stride = 0;
+  for (const auto& batch : p_fmat_device.p_mat->GetBatches<SparsePage>()) {
+    const auto& row_offset = batch.offset.ConstHostVector();
+    for (auto i = 1ull; i < row_offset.size(); i++) {
+      row_stride = std::max(row_stride, static_cast<size_t>(row_offset[i] - row_offset[i - 1]));
+    }
+  }
+
+  const size_t n_offsets = cut_device.Ptrs().Size() - 1;
+  const size_t n_rows = p_fmat_device.row_ptr.Size() - 1;
+  const size_t n_index = n_rows * row_stride;
+  ResizeIndex(n_index, isDense);
+
+  CHECK_GT(cut_device.Values().Size(), 0U);
+
+  uint32_t* offsets = nullptr;
+  if (isDense) {
+    index.ResizeOffset(n_offsets);
+    offsets = index.Offset();
+    qu.memcpy(offsets, cut_device.Ptrs().DataConst(),
+              sizeof(uint32_t) * n_offsets).wait_and_throw();
+  }
+
+  if (isDense) {
+    BinTypeSize curent_bin_size = index.GetBinTypeSize();
+    if (curent_bin_size == BinTypeSize::kUint8BinsTypeSize) {
+      SetIndexData(qu, index.data<uint8_t>(), p_fmat_device, nbins, row_stride, offsets);
+
+    } else if (curent_bin_size == BinTypeSize::kUint16BinsTypeSize) {
+      SetIndexData(qu, index.data<uint16_t>(), p_fmat_device, nbins, row_stride, offsets);
+    } else {
+      CHECK_EQ(curent_bin_size, BinTypeSize::kUint32BinsTypeSize);
+      SetIndexData(qu, index.data<uint32_t>(), p_fmat_device, nbins, row_stride, offsets);
+    }
+  /* For sparse DMatrix we have to store index of feature for each bin
+     in index field to chose right offset. So offset is nullptr and index is not reduced */
+  } else {
+    SetIndexData(qu, index.data<uint32_t>(), p_fmat_device, nbins, row_stride, offsets);
+  }
+}
+
+}  // namespace common
+}  // namespace sycl
+}  // namespace xgboost
diff --git a/plugin/sycl/data/gradient_index.h b/plugin/sycl/data/gradient_index.h
new file mode 100644
index 000000000..13577025c
--- /dev/null
+++ b/plugin/sycl/data/gradient_index.h
@@ -0,0 +1,216 @@
+/*!
+ * Copyright 2017-2024 by Contributors
+ * \file gradient_index.h
+ */
+#ifndef PLUGIN_SYCL_DATA_GRADIENT_INDEX_H_
+#define PLUGIN_SYCL_DATA_GRADIENT_INDEX_H_
+
+#include <vector>
+
+#include "../data.h"
+#include "../../src/common/hist_util.h"
+
+#include <CL/sycl.hpp>
+
+namespace xgboost {
+namespace sycl {
+namespace common {
+
+/*!
+ * \brief SYCL implementation of HistogramCuts stored in USM buffers to provide access from device kernels
+ */
+class HistogramCuts {
+ protected:
+  using BinIdx = uint32_t;
+
+ public:
+  HistogramCuts() {}
+
+  explicit HistogramCuts(::sycl::queue qu) {}
+
+  ~HistogramCuts() {
+  }
+
+  void Init(::sycl::queue qu, xgboost::common::HistogramCuts const& cuts) {
+    qu_ = qu;
+    cut_values_.Init(&qu_, cuts.cut_values_.HostVector());
+    cut_ptrs_.Init(&qu_, cuts.cut_ptrs_.HostVector());
+    min_vals_.Init(&qu_, cuts.min_vals_.HostVector());
+  }
+
+  // Getters for USM buffers to pass pointers into device kernels
+  const USMVector<uint32_t>& Ptrs()      const { return cut_ptrs_;   }
+  const USMVector<float>&    Values()    const { return cut_values_; }
+  const USMVector<float>&    MinValues() const { return min_vals_;   }
+
+ private:
+  USMVector<bst_float> cut_values_;
+  USMVector<uint32_t> cut_ptrs_;
+  USMVector<float> min_vals_;
+  ::sycl::queue qu_;
+};
+
+using BinTypeSize = ::xgboost::common::BinTypeSize;
+
+/*!
+ * \brief Index data and offsets stored in USM buffers to provide access from device kernels
+ */
+struct Index {
+  Index() {
+    SetBinTypeSize(binTypeSize_);
+  }
+  Index(const Index& i) = delete;
+  Index& operator=(Index i) = delete;
+  Index(Index&& i) = delete;
+  Index& operator=(Index&& i) = delete;
+  uint32_t operator[](size_t i) const {
+    if (!offset_.Empty()) {
+      return func_(data_.DataConst(), i) + offset_[i%p_];
+    } else {
+      return func_(data_.DataConst(), i);
+    }
+  }
+  void SetBinTypeSize(BinTypeSize binTypeSize) {
+    binTypeSize_ = binTypeSize;
+    switch (binTypeSize) {
+      case BinTypeSize::kUint8BinsTypeSize:
+        func_ = &GetValueFromUint8;
+        break;
+      case BinTypeSize::kUint16BinsTypeSize:
+        func_ = &GetValueFromUint16;
+        break;
+      case BinTypeSize::kUint32BinsTypeSize:
+        func_ = &GetValueFromUint32;
+        break;
+      default:
+        CHECK(binTypeSize == BinTypeSize::kUint8BinsTypeSize  ||
+              binTypeSize == BinTypeSize::kUint16BinsTypeSize ||
+              binTypeSize == BinTypeSize::kUint32BinsTypeSize);
+    }
+  }
+  BinTypeSize GetBinTypeSize() const {
+    return binTypeSize_;
+  }
+
+  template<typename T>
+  T* data() {
+    return reinterpret_cast<T*>(data_.Data());
+  }
+
+  template<typename T>
+  const T* data() const {
+    return reinterpret_cast<const T*>(data_.DataConst());
+  }
+
+  uint32_t* Offset() {
+    return offset_.Data();
+  }
+
+  const uint32_t* Offset() const {
+    return offset_.DataConst();
+  }
+
+  size_t Size() const {
+    return data_.Size() / (binTypeSize_);
+  }
+
+  void Resize(const size_t nBytesData) {
+    data_.Resize(&qu_, nBytesData);
+  }
+
+  void ResizeOffset(const size_t nDisps) {
+    offset_.Resize(&qu_, nDisps);
+    p_ = nDisps;
+  }
+
+  uint8_t* begin() const {
+    return data_.Begin();
+  }
+
+  uint8_t* end() const {
+    return data_.End();
+  }
+
+  void setQueue(::sycl::queue qu) {
+    qu_ = qu;
+  }
+
+ private:
+  static uint32_t GetValueFromUint8(const uint8_t* t, size_t i) {
+    return reinterpret_cast<const uint8_t*>(t)[i];
+  }
+  static uint32_t GetValueFromUint16(const uint8_t* t, size_t i) {
+    return reinterpret_cast<const uint16_t*>(t)[i];
+  }
+  static uint32_t GetValueFromUint32(const uint8_t* t, size_t i) {
+    return reinterpret_cast<const uint32_t*>(t)[i];
+  }
+
+  using Func = uint32_t (*)(const uint8_t*, size_t);
+
+  USMVector<uint8_t, MemoryType::on_device> data_;
+  // size of this field is equal to number of features
+  USMVector<uint32_t, MemoryType::on_device> offset_;
+  BinTypeSize binTypeSize_ {BinTypeSize::kUint8BinsTypeSize};
+  size_t p_ {1};
+  Func func_;
+
+  ::sycl::queue qu_;
+};
+
+/*!
+ * \brief Preprocessed global index matrix, in CSR format, stored in USM buffers
+ *
+ *  Transform floating values to integer index in histogram
+ */
+struct GHistIndexMatrix {
+  /*! \brief row pointer to rows by element position */
+  /*! \brief The index data */
+  Index index;
+  /*! \brief hit count of each index */
+  std::vector<size_t> hit_count;
+  /*! \brief buffers for calculations */
+  USMVector<size_t, MemoryType::on_device> hit_count_buff;
+  USMVector<uint8_t, MemoryType::on_device> sort_buff;
+  /*! \brief The corresponding cuts */
+  xgboost::common::HistogramCuts cut;
+  HistogramCuts cut_device;
+  DMatrix* p_fmat;
+  size_t max_num_bins;
+  size_t nbins;
+  size_t nfeatures;
+  size_t row_stride;
+
+  // Create a global histogram matrix based on a given DMatrix device wrapper
+  void Init(::sycl::queue qu, Context const * ctx,
+            const sycl::DeviceMatrix& p_fmat_device, int max_num_bins);
+
+  template <typename BinIdxType>
+  void SetIndexData(::sycl::queue qu, BinIdxType* index_data,
+                    const sycl::DeviceMatrix &dmat_device,
+                    size_t nbins, size_t row_stride, uint32_t* offsets);
+
+  void ResizeIndex(size_t n_index, bool isDense);
+
+  inline void GetFeatureCounts(size_t* counts) const {
+    auto nfeature = cut_device.Ptrs().Size() - 1;
+    for (unsigned fid = 0; fid < nfeature; ++fid) {
+      auto ibegin = cut_device.Ptrs()[fid];
+      auto iend = cut_device.Ptrs()[fid + 1];
+      for (auto i = ibegin; i < iend; ++i) {
+        *(counts + fid) += hit_count[i];
+      }
+    }
+  }
+  inline bool IsDense() const {
+    return isDense_;
+  }
+
+ private:
+  bool isDense_;
+};
+
+}  // namespace common
+}  // namespace sycl
+}  // namespace xgboost
+#endif  // PLUGIN_SYCL_DATA_GRADIENT_INDEX_H_
diff --git a/tests/cpp/plugin/sycl_helpers.h b/tests/cpp/plugin/sycl_helpers.h
new file mode 100644
index 000000000..c5cdd3ea5
--- /dev/null
+++ b/tests/cpp/plugin/sycl_helpers.h
@@ -0,0 +1,30 @@
+/*!
+ * Copyright 2022-2024 XGBoost contributors
+ */
+#pragma once
+
+#include "../helpers.h"
+
+namespace xgboost::sycl {
+template<typename T, typename Container>
+void VerifySyclVector(const USMVector<T, MemoryType::shared>& sycl_vector,
+                      const Container& host_vector) {
+  ASSERT_EQ(sycl_vector.Size(), host_vector.size());
+
+  size_t size = sycl_vector.Size();
+  for (size_t i = 0; i < size; ++i) {
+    ASSERT_EQ(sycl_vector[i], host_vector[i]);
+  }
+}
+
+template<typename T, typename Container>
+void VerifySyclVector(const std::vector<T>& sycl_vector, const Container& host_vector) {
+  ASSERT_EQ(sycl_vector.size(), host_vector.size());
+
+  size_t size = sycl_vector.size();
+  for (size_t i = 0; i < size; ++i) {
+    ASSERT_EQ(sycl_vector[i], host_vector[i]);
+  }
+}
+
+}  // namespace xgboost::sycl
diff --git a/tests/cpp/plugin/test_sycl_gradient_index.cc b/tests/cpp/plugin/test_sycl_gradient_index.cc
new file mode 100644
index 000000000..35fc7fbbe
--- /dev/null
+++ b/tests/cpp/plugin/test_sycl_gradient_index.cc
@@ -0,0 +1,79 @@
+/**
+ * Copyright 2021-2024 by XGBoost contributors
+ */
+
+#pragma GCC diagnostic push
+#pragma GCC diagnostic ignored "-Wtautological-constant-compare"
+#pragma GCC diagnostic ignored "-W#pragma-messages"
+#include "../../../src/data/gradient_index.h"       // for GHistIndexMatrix
+#pragma GCC diagnostic pop
+
+#include "../../../plugin/sycl/data/gradient_index.h"
+#include "../../../plugin/sycl/device_manager.h"
+#include "sycl_helpers.h"
+#include "../helpers.h"
+
+namespace xgboost::sycl::data {
+
+TEST(SyclGradientIndex, HistogramCuts) {
+  size_t max_bins = 8;
+
+  Context ctx;
+  ctx.UpdateAllowUnknown(Args{{"device", "sycl"}});
+
+  DeviceManager device_manager;
+  auto qu = device_manager.GetQueue(ctx.Device());
+
+  auto p_fmat = RandomDataGenerator{512, 16, 0.5}.GenerateDMatrix(true);
+
+  xgboost::common::HistogramCuts cut = 
+    xgboost::common::SketchOnDMatrix(&ctx, p_fmat.get(), max_bins);
+
+  common::HistogramCuts cut_sycl;
+  cut_sycl.Init(qu, cut);
+
+  VerifySyclVector(cut_sycl.Ptrs(), cut.cut_ptrs_.HostVector());
+  VerifySyclVector(cut_sycl.Values(), cut.cut_values_.HostVector());
+  VerifySyclVector(cut_sycl.MinValues(), cut.min_vals_.HostVector());
+}
+
+TEST(SyclGradientIndex, Init) {
+  size_t n_rows = 128;
+  size_t n_columns = 7;
+
+  Context ctx;
+  ctx.UpdateAllowUnknown(Args{{"device", "sycl"}});
+
+  DeviceManager device_manager;
+  auto qu = device_manager.GetQueue(ctx.Device());
+
+  auto p_fmat = RandomDataGenerator{n_rows, n_columns, 0.3}.GenerateDMatrix();
+
+  sycl::DeviceMatrix dmat(qu, p_fmat.get());
+
+  int max_bins = 256;
+  common::GHistIndexMatrix gmat_sycl;
+  gmat_sycl.Init(qu, &ctx, dmat, max_bins);
+
+  xgboost::GHistIndexMatrix gmat{&ctx, p_fmat.get(), max_bins, 0.3, false};
+
+  {
+    ASSERT_EQ(gmat_sycl.max_num_bins, max_bins);
+    ASSERT_EQ(gmat_sycl.nfeatures, n_columns);
+  }
+
+  {
+    VerifySyclVector(gmat_sycl.hit_count, gmat.hit_count);
+  }
+
+  {
+    std::vector<size_t> feature_count_sycl(n_columns, 0);
+    gmat_sycl.GetFeatureCounts(feature_count_sycl.data());
+
+    std::vector<size_t> feature_count(n_columns, 0);
+    gmat.GetFeatureCounts(feature_count.data());
+    VerifySyclVector(feature_count_sycl, feature_count);
+  }
+}
+
+}  // namespace xgboost::sycl::data