diff --git a/exporters/otlp/otlplog/otlploghttp/internal/transform/log_test.go b/exporters/otlp/otlplog/otlploghttp/internal/transform/log_test.go
index 2ce4557f7..311417581 100644
--- a/exporters/otlp/otlplog/otlploghttp/internal/transform/log_test.go
+++ b/exporters/otlp/otlplog/otlploghttp/internal/transform/log_test.go
@@ -14,6 +14,8 @@ import (
 
 	api "go.opentelemetry.io/otel/log"
 	"go.opentelemetry.io/otel/sdk/log"
+	"go.opentelemetry.io/otel/sdk/log/logtest"
+	"go.opentelemetry.io/otel/sdk/resource"
 	"go.opentelemetry.io/otel/trace"
 )
 
@@ -60,51 +62,61 @@ var (
 	flagsB   = byte(0)
 
 	records = func() []log.Record {
-		r0 := new(log.Record)
-		r0.SetTimestamp(ts)
-		r0.SetObservedTimestamp(obs)
-		r0.SetSeverity(sevA)
-		r0.SetSeverityText("A")
-		r0.SetBody(bodyA)
-		r0.SetAttributes(alice)
-		r0.SetTraceID(trace.TraceID(traceIDA))
-		r0.SetSpanID(trace.SpanID(spanIDA))
-		r0.SetTraceFlags(trace.TraceFlags(flagsA))
+		var out []log.Record
 
-		r1 := new(log.Record)
-		r1.SetTimestamp(ts)
-		r1.SetObservedTimestamp(obs)
-		r1.SetSeverity(sevA)
-		r1.SetSeverityText("A")
-		r1.SetBody(bodyA)
-		r1.SetAttributes(bob)
-		r1.SetTraceID(trace.TraceID(traceIDA))
-		r1.SetSpanID(trace.SpanID(spanIDA))
-		r1.SetTraceFlags(trace.TraceFlags(flagsA))
+		out = append(out, logtest.RecordFactory{
+			Timestamp:         ts,
+			ObservedTimestamp: obs,
+			Severity:          sevA,
+			SeverityText:      "A",
+			Body:              bodyA,
+			Attributes:        []api.KeyValue{alice},
+			TraceID:           trace.TraceID(traceIDA),
+			SpanID:            trace.SpanID(spanIDA),
+			TraceFlags:        trace.TraceFlags(flagsA),
+			Resource:          resource.Empty(), // TODO(#5228): populate and test.
+		}.NewRecord())
 
-		r2 := new(log.Record)
-		r2.SetTimestamp(ts)
-		r2.SetObservedTimestamp(obs)
-		r2.SetSeverity(sevB)
-		r2.SetSeverityText("B")
-		r2.SetBody(bodyB)
-		r2.SetAttributes(alice)
-		r2.SetTraceID(trace.TraceID(traceIDB))
-		r2.SetSpanID(trace.SpanID(spanIDB))
-		r2.SetTraceFlags(trace.TraceFlags(flagsB))
+		out = append(out, logtest.RecordFactory{
+			Timestamp:         ts,
+			ObservedTimestamp: obs,
+			Severity:          sevA,
+			SeverityText:      "A",
+			Body:              bodyA,
+			Attributes:        []api.KeyValue{bob},
+			TraceID:           trace.TraceID(traceIDA),
+			SpanID:            trace.SpanID(spanIDA),
+			TraceFlags:        trace.TraceFlags(flagsA),
+			Resource:          resource.Empty(), // TODO(#5228): populate and test.
+		}.NewRecord())
 
-		r3 := new(log.Record)
-		r3.SetTimestamp(ts)
-		r3.SetObservedTimestamp(obs)
-		r3.SetSeverity(sevB)
-		r3.SetSeverityText("B")
-		r3.SetBody(bodyB)
-		r3.SetAttributes(bob)
-		r3.SetTraceID(trace.TraceID(traceIDB))
-		r3.SetSpanID(trace.SpanID(spanIDB))
-		r3.SetTraceFlags(trace.TraceFlags(flagsB))
+		out = append(out, logtest.RecordFactory{
+			Timestamp:         ts,
+			ObservedTimestamp: obs,
+			Severity:          sevB,
+			SeverityText:      "B",
+			Body:              bodyB,
+			Attributes:        []api.KeyValue{alice},
+			TraceID:           trace.TraceID(traceIDB),
+			SpanID:            trace.SpanID(spanIDB),
+			TraceFlags:        trace.TraceFlags(flagsB),
+			Resource:          resource.Empty(), // TODO(#5228): populate and test.
+		}.NewRecord())
 
-		return []log.Record{*r0, *r1, *r2, *r3}
+		out = append(out, logtest.RecordFactory{
+			Timestamp:         ts,
+			ObservedTimestamp: obs,
+			Severity:          sevB,
+			SeverityText:      "B",
+			Body:              bodyB,
+			Attributes:        []api.KeyValue{bob},
+			TraceID:           trace.TraceID(traceIDB),
+			SpanID:            trace.SpanID(spanIDB),
+			TraceFlags:        trace.TraceFlags(flagsB),
+			Resource:          resource.Empty(), // TODO(#5228): populate and test.
+		}.NewRecord())
+
+		return out
 	}()
 
 	pbLogRecords = []*lpb.LogRecord{
diff --git a/sdk/log/record.go b/sdk/log/record.go
index 74ae2888e..2cdac6e75 100644
--- a/sdk/log/record.go
+++ b/sdk/log/record.go
@@ -5,8 +5,10 @@ package log // import "go.opentelemetry.io/otel/sdk/log"
 
 import (
 	"slices"
+	"strings"
 	"sync"
 	"time"
+	"unicode/utf8"
 
 	"go.opentelemetry.io/otel/log"
 	"go.opentelemetry.io/otel/sdk/instrumentation"
@@ -198,8 +200,6 @@ func (r *Record) AddAttributes(attrs ...log.KeyValue) {
 			}
 		} else {
 			// Unique attribute.
-			// TODO: apply truncation to string and []string values.
-			// TODO: deduplicate map values.
 			unique = append(unique, a)
 			uIndex[a.Key] = len(unique) - 1
 		}
@@ -246,10 +246,13 @@ func (r *Record) addAttrs(attrs []log.KeyValue) {
 	var i int
 	for i = 0; i < len(attrs) && r.nFront < len(r.front); i++ {
 		a := attrs[i]
-		r.front[r.nFront] = a
+		r.front[r.nFront] = r.applyAttrLimits(a)
 		r.nFront++
 	}
 
+	for j, a := range attrs[i:] {
+		attrs[i+j] = r.applyAttrLimits(a)
+	}
 	r.back = slices.Grow(r.back, len(attrs[i:]))
 	r.back = append(r.back, attrs[i:]...)
 }
@@ -268,11 +271,14 @@ func (r *Record) SetAttributes(attrs ...log.KeyValue) {
 	var i int
 	for i = 0; i < len(attrs) && r.nFront < len(r.front); i++ {
 		a := attrs[i]
-		r.front[r.nFront] = a
+		r.front[r.nFront] = r.applyAttrLimits(a)
 		r.nFront++
 	}
 
 	r.back = slices.Clone(attrs[i:])
+	for i, a := range r.back {
+		r.back[i] = r.applyAttrLimits(a)
+	}
 }
 
 // head returns the first n values of kvs along with the number of elements
@@ -367,3 +373,72 @@ func (r *Record) Clone() Record {
 	res.back = slices.Clone(r.back)
 	return res
 }
+
+func (r Record) applyAttrLimits(attr log.KeyValue) log.KeyValue {
+	attr.Value = r.applyValueLimits(attr.Value)
+	return attr
+}
+
+func (r Record) applyValueLimits(val log.Value) log.Value {
+	switch val.Kind() {
+	case log.KindString:
+		s := val.AsString()
+		if len(s) > r.attributeValueLengthLimit {
+			val = log.StringValue(truncate(s, r.attributeValueLengthLimit))
+		}
+	case log.KindSlice:
+		sl := val.AsSlice()
+		for i := range sl {
+			sl[i] = r.applyValueLimits(sl[i])
+		}
+		val = log.SliceValue(sl...)
+	case log.KindMap:
+		// Deduplicate then truncate. Do not do at the same time to avoid
+		// wasted truncation operations.
+		kvs, dropped := dedup(val.AsMap())
+		r.dropped += dropped
+		for i := range kvs {
+			kvs[i] = r.applyAttrLimits(kvs[i])
+		}
+		val = log.MapValue(kvs...)
+	}
+	return val
+}
+
+// truncate returns a copy of str truncated to have a length of at most n
+// characters. If the length of str is less than n, str itself is returned.
+//
+// The truncate of str ensures that no valid UTF-8 code point is split. The
+// copy returned will be less than n if a characters straddles the length
+// limit.
+//
+// No truncation is performed if n is less than zero.
+func truncate(str string, n int) string {
+	if n < 0 {
+		return str
+	}
+
+	// cut returns a copy of the s truncated to not exceed a length of n. If
+	// invalid UTF-8 is encountered, s is returned with false. Otherwise, the
+	// truncated copy will be returned with true.
+	cut := func(s string) (string, bool) {
+		var i int
+		for i = 0; i < n; {
+			r, size := utf8.DecodeRuneInString(s[i:])
+			if r == utf8.RuneError {
+				return s, false
+			}
+			if i+size > n {
+				break
+			}
+			i += size
+		}
+		return s[:i], true
+	}
+
+	cp, ok := cut(str)
+	if !ok {
+		cp, _ = cut(strings.ToValidUTF8(str, ""))
+	}
+	return cp
+}
diff --git a/sdk/log/record_test.go b/sdk/log/record_test.go
index 99adfdfa9..ccdcb98fa 100644
--- a/sdk/log/record_test.go
+++ b/sdk/log/record_test.go
@@ -4,11 +4,13 @@
 package log
 
 import (
+	"fmt"
 	"strconv"
 	"testing"
 	"time"
 
 	"github.com/stretchr/testify/assert"
+	"github.com/stretchr/testify/require"
 
 	"go.opentelemetry.io/otel/attribute"
 	"go.opentelemetry.io/otel/log"
@@ -63,6 +65,7 @@ func TestRecordAttributes(t *testing.T) {
 		log.Bytes("6", []byte("six")),
 	}
 	r := new(Record)
+	r.attributeValueLengthLimit = -1
 	r.SetAttributes(attrs...)
 	r.SetAttributes(attrs[:2]...) // Overwrite existing.
 	r.AddAttributes(attrs[2:]...)
@@ -309,18 +312,21 @@ func TestRecordAttrDeduplication(t *testing.T) {
 
 			t.Run("SetAttributes", func(t *testing.T) {
 				r := new(Record)
+				r.attributeValueLengthLimit = -1
 				r.SetAttributes(tc.attrs...)
 				validate(t, r)
 			})
 
 			t.Run("AddAttributes/Empty", func(t *testing.T) {
 				r := new(Record)
+				r.attributeValueLengthLimit = -1
 				r.AddAttributes(tc.attrs...)
 				validate(t, r)
 			})
 
 			t.Run("AddAttributes/Duplicates", func(t *testing.T) {
 				r := new(Record)
+				r.attributeValueLengthLimit = -1
 				r.AddAttributes(tc.attrs...)
 				r.AddAttributes(tc.attrs...)
 				validate(t, r)
@@ -328,3 +334,295 @@ func TestRecordAttrDeduplication(t *testing.T) {
 		})
 	}
 }
+
+func TestApplyAttrLimitsDeduplication(t *testing.T) {
+	testcases := []struct {
+		name        string
+		limit       int
+		input, want log.Value
+	}{
+		{
+			// No de-duplication
+			name: "Slice",
+			input: log.SliceValue(
+				log.BoolValue(true),
+				log.BoolValue(true),
+				log.Float64Value(1.3),
+				log.Float64Value(1.3),
+				log.Int64Value(43),
+				log.Int64Value(43),
+				log.BytesValue([]byte("hello")),
+				log.BytesValue([]byte("hello")),
+				log.StringValue("foo"),
+				log.StringValue("foo"),
+				log.SliceValue(log.StringValue("baz")),
+				log.SliceValue(log.StringValue("baz")),
+				log.MapValue(log.String("a", "qux")),
+				log.MapValue(log.String("a", "qux")),
+			),
+			want: log.SliceValue(
+				log.BoolValue(true),
+				log.BoolValue(true),
+				log.Float64Value(1.3),
+				log.Float64Value(1.3),
+				log.Int64Value(43),
+				log.Int64Value(43),
+				log.BytesValue([]byte("hello")),
+				log.BytesValue([]byte("hello")),
+				log.StringValue("foo"),
+				log.StringValue("foo"),
+				log.SliceValue(log.StringValue("baz")),
+				log.SliceValue(log.StringValue("baz")),
+				log.MapValue(log.String("a", "qux")),
+				log.MapValue(log.String("a", "qux")),
+			),
+		},
+		{
+			name: "Map",
+			input: log.MapValue(
+				log.Bool("a", true),
+				log.Int64("b", 1),
+				log.Bool("a", false),
+				log.Float64("c", 2.),
+				log.String("b", "3"),
+				log.Slice("d", log.Int64Value(4)),
+				log.Map("a", log.Int("key", 5)),
+				log.Bytes("d", []byte("six")),
+				log.Bool("e", true),
+				log.Int("f", 1),
+				log.Int("f", 2),
+				log.Int("f", 3),
+				log.Float64("b", 0.0),
+				log.Float64("b", 0.0),
+				log.String("g", "G"),
+				log.String("h", "H"),
+				log.String("g", "GG"),
+				log.Bool("a", false),
+			),
+			want: log.MapValue(
+				// Order is important here.
+				log.Bool("a", false),
+				log.Float64("b", 0.0),
+				log.Float64("c", 2.),
+				log.Bytes("d", []byte("six")),
+				log.Bool("e", true),
+				log.Int("f", 3),
+				log.String("g", "GG"),
+				log.String("h", "H"),
+			),
+		},
+	}
+
+	for _, tc := range testcases {
+		t.Run(tc.name, func(t *testing.T) {
+			const key = "key"
+			kv := log.KeyValue{Key: key, Value: tc.input}
+			r := Record{attributeValueLengthLimit: -1}
+
+			t.Run("AddAttributes", func(t *testing.T) {
+				r.AddAttributes(kv)
+				assertKV(t, r, log.KeyValue{Key: key, Value: tc.want})
+			})
+
+			t.Run("SetAttributes", func(t *testing.T) {
+				r.SetAttributes(kv)
+				assertKV(t, r, log.KeyValue{Key: key, Value: tc.want})
+			})
+		})
+	}
+}
+
+func TestApplyAttrLimitsTruncation(t *testing.T) {
+	testcases := []struct {
+		name        string
+		limit       int
+		input, want log.Value
+	}{
+		{
+			name:  "Empty",
+			limit: 0,
+			input: log.Value{},
+			want:  log.Value{},
+		},
+		{
+			name:  "Bool",
+			limit: 0,
+			input: log.BoolValue(true),
+			want:  log.BoolValue(true),
+		},
+		{
+			name:  "Float64",
+			limit: 0,
+			input: log.Float64Value(1.3),
+			want:  log.Float64Value(1.3),
+		},
+		{
+			name:  "Int64",
+			limit: 0,
+			input: log.Int64Value(43),
+			want:  log.Int64Value(43),
+		},
+		{
+			name:  "Bytes",
+			limit: 0,
+			input: log.BytesValue([]byte("foo")),
+			want:  log.BytesValue([]byte("foo")),
+		},
+		{
+			name:  "String",
+			limit: 0,
+			input: log.StringValue("foo"),
+			want:  log.StringValue(""),
+		},
+		{
+			name:  "Slice",
+			limit: 0,
+			input: log.SliceValue(
+				log.BoolValue(true),
+				log.Float64Value(1.3),
+				log.Int64Value(43),
+				log.BytesValue([]byte("hello")),
+				log.StringValue("foo"),
+				log.StringValue("bar"),
+				log.SliceValue(log.StringValue("baz")),
+				log.MapValue(log.String("a", "qux")),
+			),
+			want: log.SliceValue(
+				log.BoolValue(true),
+				log.Float64Value(1.3),
+				log.Int64Value(43),
+				log.BytesValue([]byte("hello")),
+				log.StringValue(""),
+				log.StringValue(""),
+				log.SliceValue(log.StringValue("")),
+				log.MapValue(log.String("a", "")),
+			),
+		},
+		{
+			name:  "Map",
+			limit: 0,
+			input: log.MapValue(
+				log.Bool("0", true),
+				log.Float64("1", 1.3),
+				log.Int64("2", 43),
+				log.Bytes("3", []byte("hello")),
+				log.String("4", "foo"),
+				log.String("5", "bar"),
+				log.Slice("6", log.StringValue("baz")),
+				log.Map("7", log.String("a", "qux")),
+			),
+			want: log.MapValue(
+				log.Bool("0", true),
+				log.Float64("1", 1.3),
+				log.Int64("2", 43),
+				log.Bytes("3", []byte("hello")),
+				log.String("4", ""),
+				log.String("5", ""),
+				log.Slice("6", log.StringValue("")),
+				log.Map("7", log.String("a", "")),
+			),
+		},
+	}
+
+	for _, tc := range testcases {
+		t.Run(tc.name, func(t *testing.T) {
+			const key = "key"
+			kv := log.KeyValue{Key: key, Value: tc.input}
+			r := Record{attributeValueLengthLimit: tc.limit}
+
+			t.Run("AddAttributes", func(t *testing.T) {
+				r.AddAttributes(kv)
+				assertKV(t, r, log.KeyValue{Key: key, Value: tc.want})
+			})
+
+			t.Run("SetAttributes", func(t *testing.T) {
+				r.SetAttributes(kv)
+				assertKV(t, r, log.KeyValue{Key: key, Value: tc.want})
+			})
+		})
+	}
+}
+
+func assertKV(t *testing.T, r Record, kv log.KeyValue) {
+	t.Helper()
+
+	var kvs []log.KeyValue
+	r.WalkAttributes(func(kv log.KeyValue) bool {
+		kvs = append(kvs, kv)
+		return true
+	})
+
+	require.Len(t, kvs, 1)
+	assert.Truef(t, kv.Equal(kvs[0]), "%s != %s", kv, kvs[0])
+}
+
+func TestTruncate(t *testing.T) {
+	testcases := []struct {
+		input, want string
+		limit       int
+	}{
+		{
+			input: "value",
+			want:  "value",
+			limit: -1,
+		},
+		{
+			input: "value",
+			want:  "",
+			limit: 0,
+		},
+		{
+			input: "value",
+			want:  "v",
+			limit: 1,
+		},
+		{
+			input: "value",
+			want:  "va",
+			limit: 2,
+		},
+		{
+			input: "value",
+			want:  "val",
+			limit: 3,
+		},
+		{
+			input: "value",
+			want:  "valu",
+			limit: 4,
+		},
+		{
+			input: "value",
+			want:  "value",
+			limit: 5,
+		},
+		{
+			input: "value",
+			want:  "value",
+			limit: 6,
+		},
+		{
+			input: "€€€€", // 3 bytes each
+			want:  "€€€",
+			limit: 10,
+		},
+		{
+			input: "€"[0:2] + "hello€€", // corrupted first rune, then over limit
+			want:  "hello€",
+			limit: 10,
+		},
+		{
+			input: "€"[0:2] + "hello", // corrupted first rune, then not over limit
+			want:  "hello",
+			limit: 10,
+		},
+	}
+
+	for _, tc := range testcases {
+		name := fmt.Sprintf("%s/%d", tc.input, tc.limit)
+		t.Run(name, func(t *testing.T) {
+			t.Log(tc.input, len(tc.input), tc.limit)
+			assert.Equal(t, tc.want, truncate(tc.input, tc.limit))
+		})
+	}
+}