diff --git a/lib/plugins/variables.js b/lib/plugins/variables.js
new file mode 100644
index 00000000..25795c40
--- /dev/null
+++ b/lib/plugins/variables.js
@@ -0,0 +1,196 @@
+const _ = require('lodash')
+const Diffable = require('./diffable')
+
+module.exports = class Variables extends Diffable {
+  constructor (...args) {
+    super(...args)
+
+    if (this.entries) {
+      // Force all names to uppercase to avoid comparison issues.
+      this.entries.forEach((variable) => {
+        variable.name = variable.name.toUpperCase()
+      })
+    }
+  }
+
+  /**
+     * Look-up existing variables for a given repository
+     *
+     * @see {@link https://docs.github.com/en/rest/actions/variables?apiVersion=2022-11-28#list-repository-variables} list repository variables
+     * @returns {Array.<object>} Returns a list of variables that exist in a repository
+     */
+  async find () {
+    this.log.debug(`Finding repo vars for ${this.repo.owner}/${this.repo.repo}`)
+    const { data: { variables } } = await this.github.request('GET /repos/:org/:repo/actions/variables', {
+      org: this.repo.owner,
+      repo: this.repo.repo
+    })
+    return variables
+  }
+
+  /**
+     * Compare the existing variables with what we've defined as code
+     *
+     * @param {Array.<object>} existing Existing variables defined in the repository
+     * @param {Array.<object>} variables Variables that we have defined as code
+     *
+     * @returns {object} The results of a list comparison
+     */
+  getChanged (existing, variables = []) {
+    const result =
+            JSON.stringify(
+              existing.sort((x1, x2) => {
+                return x1.name.toUpperCase().localeCompare(x2.name.toUpperCase())
+              })
+            ) !==
+            JSON.stringify(
+              variables.sort((x1, x2) => {
+                return x1.name.toUpperCase().localeCompare(x2.name.toUpperCase())
+              })
+            )
+    return result
+  }
+
+  /**
+     * Compare existing variables with what's defined
+     *
+     * @param {Object} existing The existing entries in GitHub
+     * @param {Object} attrs The entries defined as code
+     *
+     * @returns
+     */
+  comparator (existing, attrs) {
+    return existing.name === attrs.name
+  }
+
+  /**
+     * Return a list of changed entries
+     *
+     * @param {Object} existing The existing entries in GitHub
+     * @param {Object} attrs The entries defined as code
+     *
+     * @returns
+     */
+  changed (existing, attrs) {
+    return this.getChanged(_.castArray(existing), _.castArray(attrs))
+  }
+
+  /**
+     * Update an existing variable if the value has changed
+     *
+     * @param {Array.<object>} existing Existing variables defined in the repository
+     * @param {Array.<object>} variables Variables that we have defined as code
+     *
+     * @see {@link https://docs.github.com/en/rest/actions/variables?apiVersion=2022-11-28#update-a-repository-variable} update a repository variable
+     * @returns
+     */
+  async update (existing, variables = []) {
+    this.log.debug(`Updating a repo var existing params ${JSON.stringify(existing)} and new ${JSON.stringify(variables)}`)
+    existing = _.castArray(existing)
+    variables = _.castArray(variables)
+    const changed = this.getChanged(existing, variables)
+
+    if (changed) {
+      let existingVariables = [...existing]
+      for (const variable of variables) {
+        const existingVariable = existingVariables.find((_var) => _var.name === variable.name)
+        if (existingVariable) {
+          existingVariables = existingVariables.filter((_var) => _var.name !== variable.name)
+          if (existingVariable.value !== variable.value) {
+            await this.github
+              .request('PATCH /repos/:org/:repo/actions/variables/:variable_name', {
+                org: this.repo.owner,
+                repo: this.repo.repo,
+                variable_name: variable.name.toUpperCase(),
+                value: variable.value.toString()
+              })
+              .then((res) => {
+                return res
+              })
+              .catch((e) => {
+                this.logError(e)
+              })
+          }
+        } else {
+          await this.github
+            .request('POST /repos/:org/:repo/actions/variables', {
+              org: this.repo.owner,
+              repo: this.repo.repo,
+              name: variable.name.toUpperCase(),
+              value: variable.value.toString()
+            })
+            .then((res) => {
+              return res
+            })
+            .catch((e) => {
+              this.logError(e)
+            })
+        }
+      }
+
+      for (const variable of existingVariables) {
+        await this.github
+          .request('DELETE /repos/:org/:repo/actions/variables/:variable_name', {
+            org: this.repo.owner,
+            repo: this.repo.repo,
+            variable_name: variable.name.toUpperCase()
+          })
+          .then((res) => {
+            return res
+          })
+          .catch((e) => {
+            this.logError(e)
+          })
+      }
+    }
+  }
+
+  /**
+     * Add a new variable to a given repository
+     *
+     * @param {object} variable The variable to add, with name and value
+     *
+     * @see {@link https://docs.github.com/en/rest/actions/variables?apiVersion=2022-11-28#create-a-repository-variable} create a repository variable
+     * @returns
+     */
+  async add (variable) {
+    this.log.debug(`Adding a repo var with the params ${JSON.stringify(variable)}`)
+    await this.github
+      .request('POST /repos/:org/:repo/actions/variables', {
+        org: this.repo.owner,
+        repo: this.repo.repo,
+        name: variable.name,
+        value: variable.value.toString()
+      })
+      .then((res) => {
+        return res
+      })
+      .catch((e) => {
+        this.logError(e)
+      })
+  }
+
+  /**
+     * Remove variables that aren't defined as code
+     *
+     * @param {String} existing Name of the existing variable to remove
+     *
+     * @see {@link https://docs.github.com/en/rest/actions/variables?apiVersion=2022-11-28#delete-a-repository-variable} delete a repository variable
+     * @returns
+     */
+  async remove (existing) {
+    this.log.debug(`Removing a repo var with the params ${JSON.stringify(existing)}`)
+    await this.github
+      .request('DELETE /repos/:org/:repo/actions/variables/:variable_name', {
+        org: this.repo.owner,
+        repo: this.repo.repo,
+        variable_name: existing.name
+      })
+      .then((res) => {
+        return res
+      })
+      .catch((e) => {
+        this.logError(e)
+      })
+  }
+}
diff --git a/lib/settings.js b/lib/settings.js
index 2ec6f69b..20e71167 100644
--- a/lib/settings.js
+++ b/lib/settings.js
@@ -960,7 +960,8 @@ Settings.PLUGINS = {
   validator: require('./plugins/validator'),
   rulesets: require('./plugins/rulesets'),
   environments: require('./plugins/environments'),
-  custom_properties: require('./plugins/custom_properties.js')
+  custom_properties: require('./plugins/custom_properties.js'),
+  variables: require('./plugins/variables')
 }
 
 module.exports = Settings
diff --git a/test/unit/lib/plugins/variables.test.js b/test/unit/lib/plugins/variables.test.js
new file mode 100644
index 00000000..2784d7af
--- /dev/null
+++ b/test/unit/lib/plugins/variables.test.js
@@ -0,0 +1,79 @@
+const { when } = require('jest-when')
+const Variables = require('../../../../lib/plugins/variables')
+
+describe('Variables', () => {
+  let github
+  const org = 'bkeepers'
+  const repo = 'test'
+
+  function fillVariables (variables = []) {
+    return variables
+  }
+
+  function configure () {
+    const log = { debug: console.debug, error: console.error }
+    const errors = []
+    return new Variables(undefined, github, { owner: org, repo }, [{ name: 'test', value: 'test' }], log, errors)
+  }
+
+  beforeAll(() => {
+    github = {
+      request: jest.fn().mockReturnValue(Promise.resolve(true))
+    }
+  })
+
+  it('sync', () => {
+    const plugin = configure()
+
+    when(github.request)
+      .calledWith('GET /repos/:org/:repo/actions/variables', { org, repo })
+      .mockResolvedValue({
+        data: {
+          variables: [
+            fillVariables({
+              variables: []
+            })
+          ]
+        }
+      });
+
+    ['variables'].forEach(() => {
+      when(github.request)
+        .calledWith('GET /repos/:org/:repo/actions/variables', { org, repo })
+        .mockResolvedValue({
+          data: {
+            variables: [{ name: 'DELETE_me', value: 'test' }]
+          }
+        })
+    })
+
+    when(github.request).calledWith('POST /repos/:org/:repo/actions/variables').mockResolvedValue({})
+
+    return plugin.sync().then(() => {
+      expect(github.request).toHaveBeenCalledWith('GET /repos/:org/:repo/actions/variables', { org, repo });
+
+      ['variables'].forEach(() => {
+        expect(github.request).toHaveBeenCalledWith('GET /repos/:org/:repo/actions/variables', { org, repo })
+      })
+
+      expect(github.request).toHaveBeenCalledWith(
+        'DELETE /repos/:org/:repo/actions/variables/:variable_name',
+        expect.objectContaining({
+          org,
+          repo,
+          variable_name: 'DELETE_me'
+        })
+      )
+
+      expect(github.request).toHaveBeenCalledWith(
+        'POST /repos/:org/:repo/actions/variables',
+        expect.objectContaining({
+          org,
+          repo,
+          name: 'TEST',
+          value: 'test'
+        })
+      )
+    })
+  })
+})