diff --git a/sdk/log/logger_bench_test.go b/sdk/log/logger_bench_test.go
new file mode 100644
index 000000000..ccb6eedfe
--- /dev/null
+++ b/sdk/log/logger_bench_test.go
@@ -0,0 +1,57 @@
+// Copyright The OpenTelemetry Authors
+// SPDX-License-Identifier: Apache-2.0
+
+package log // import "go.opentelemetry.io/otel/sdk/log"
+
+import (
+	"context"
+	"testing"
+	"time"
+
+	"github.com/stretchr/testify/assert"
+
+	"go.opentelemetry.io/otel/log"
+	"go.opentelemetry.io/otel/sdk/instrumentation"
+)
+
+func BenchmarkLoggerNewRecord(b *testing.B) {
+	logger := newLogger(NewLoggerProvider(), instrumentation.Scope{})
+
+	r := log.Record{}
+	r.SetTimestamp(time.Date(2000, time.January, 1, 0, 0, 0, 0, time.UTC))
+	r.SetObservedTimestamp(time.Date(2000, time.January, 1, 0, 0, 0, 0, time.UTC))
+	r.SetBody(log.StringValue("testing body value"))
+	r.SetSeverity(log.SeverityInfo)
+	r.SetSeverityText("testing text")
+
+	attrs5 := []log.KeyValue{
+		log.String("k1", "str"),
+		log.Float64("k2", 1.0),
+		log.Int("k3", 2),
+		log.Bool("k4", true),
+		log.Bytes("k5", []byte{1}),
+	}
+	r.AddAttributes(attrs5...)
+
+	r10 := r
+	r10.AddAttributes(attrs5...)
+	assert.Equal(b, 10, r10.AttributesLen())
+
+	b.Run("5 attributes", func(b *testing.B) {
+		b.ReportAllocs()
+		b.RunParallel(func(pb *testing.PB) {
+			for pb.Next() {
+				logger.newRecord(context.Background(), r)
+			}
+		})
+	})
+
+	b.Run("10 attributes", func(b *testing.B) {
+		b.ReportAllocs()
+		b.RunParallel(func(pb *testing.PB) {
+			for pb.Next() {
+				logger.newRecord(context.Background(), r10)
+			}
+		})
+	})
+}
diff --git a/sdk/log/logger_test.go b/sdk/log/logger_test.go
index 6443bf77d..b966f7614 100644
--- a/sdk/log/logger_test.go
+++ b/sdk/log/logger_test.go
@@ -273,3 +273,28 @@ func TestLoggerEnabled(t *testing.T) {
 		})
 	}
 }
+
+func TestAllocationLimits(t *testing.T) {
+	const runs = 10
+
+	logger := newLogger(NewLoggerProvider(), instrumentation.Scope{})
+
+	r := log.Record{}
+	r.SetTimestamp(time.Date(2000, time.January, 1, 0, 0, 0, 0, time.UTC))
+	r.SetObservedTimestamp(time.Date(2000, time.January, 1, 0, 0, 0, 0, time.UTC))
+	r.SetBody(log.StringValue("testing body value"))
+	r.SetSeverity(log.SeverityInfo)
+	r.SetSeverityText("testing text")
+
+	r.AddAttributes(
+		log.String("k1", "str"),
+		log.Float64("k2", 1.0),
+		log.Int("k3", 2),
+		log.Bool("k4", true),
+		log.Bytes("k5", []byte{1}),
+	)
+
+	assert.Equal(t, 0.0, testing.AllocsPerRun(runs, func() {
+		logger.newRecord(context.Background(), r)
+	}), "newRecord")
+}