diff --git a/elasticdl_preprocessing/layers/to_sparse.py b/elasticdl_preprocessing/layers/to_sparse.py
new file mode 100644
index 000000000..412fce504
--- /dev/null
+++ b/elasticdl_preprocessing/layers/to_sparse.py
@@ -0,0 +1,66 @@
+import tensorflow as tf
+
+
+class ToSparse(tf.keras.layers.Layer):
+    """Converts a `Tensor` to a `SparseTensor`, dropping ignore_value cells.
+    If the input is already a `SparseTensor`, just return it.
+
+    Example :
+    ```python
+        layer = ToSparse()
+        inp = tf.constant([["A", ""], ["B", "C"]], tf.string)
+        out = layer(inp)
+    ```
+    The expected output is
+    ```
+    tf.SparseTensor(
+            indices=np.array([[0, 0], [1, 0], [1, 1]]),
+            values=np.array(["A", "B", "C"]),
+            dense_shape=(2, 2),
+        )
+    ```
+
+    Arguments:
+        ignore_value: Entries in inputs equal to this value will be
+            absent from the output `SparseTensor`. If `None`, default value of
+            inputs dtype will be used ('' for `str`, -1 for `int`).
+
+    Input shape: A numeric or string `Tensor` of shape
+        `[batch_size, d1, ..., dm]`
+
+    Output shape: An `SparseTensor` with the same shape as inputs
+    """
+
+    def __init__(self, ignore_value=None):
+        super(ToSparse, self).__init__()
+        self.ignore_value = ignore_value
+
+    def call(self, inputs):
+        if isinstance(inputs, tf.SparseTensor):
+            return inputs
+
+        ignore_value = self.ignore_value
+        if ignore_value is None:
+            if inputs.dtype == tf.string:
+                ignore_value = ""
+            elif inputs.dtype.is_integer:
+                ignore_value = -1
+            else:
+                ignore_value = 0.0
+        ignore_value = tf.cast(ignore_value, inputs.dtype)
+        indices = tf.where(tf.not_equal(inputs, ignore_value))
+        values = tf.gather_nd(inputs, indices)
+        dense_shape = tf.shape(inputs, out_type=tf.int64)
+        return tf.SparseTensor(
+            indices=indices, values=values, dense_shape=dense_shape
+        )
+
+    def compute_output_shape(self, input_shape):
+        return input_shape
+
+    def get_config(self):
+        config = {
+            "ignore_value": self.ignore_value,
+        }
+        base_config = super(ToSparse, self).get_config()
+        return dict(list(base_config.items()) + list(config.items()))
diff --git a/elasticdl_preprocessing/tests/to_sparse_test.py b/elasticdl_preprocessing/tests/to_sparse_test.py
new file mode 100644
index 000000000..8f8aa84ce
--- /dev/null
+++ b/elasticdl_preprocessing/tests/to_sparse_test.py
@@ -0,0 +1,47 @@
+import unittest
+
+import numpy as np
+import tensorflow as tf
+
+from elasticdl_preprocessing.layers.to_sparse import ToSparse
+from elasticdl_preprocessing.tests.test_utils import sparse_tensor_equal
+
+
+class ToSparseTest(unittest.TestCase):
+    def test_to_sparse(self):
+        layer = ToSparse()
+        inp = tf.constant([["A", ""], ["B", "C"]], tf.string)
+        output = layer.call(inp)
+        expected_out = tf.SparseTensor(
+            indices=np.array([[0, 0], [1, 0], [1, 1]]),
+            values=np.array(["A", "B", "C"]),
+            dense_shape=(2, 2),
+        )
+        self.assertTrue(sparse_tensor_equal(output, expected_out))
+
+        layer = ToSparse()
+        inp = tf.constant([[12, -1], [45, 78]], tf.int64)
+        output = layer.call(inp)
+        expected_out = tf.SparseTensor(
+            indices=np.array([[0, 0], [1, 0], [1, 1]]),
+            values=np.array([12, 45, 78]),
+            dense_shape=(2, 2),
+        )
+        self.assertTrue(sparse_tensor_equal(output, expected_out))
+
+    def test_model_with_to_sparse(self):
+        inputs = tf.keras.Input(shape=(1,), dtype=tf.int32)
+        sparse_inputs = ToSparse(ignore_value=-1)(inputs)
+        model = tf.keras.Model(inputs=inputs, outputs=sparse_inputs)
+        out = model.call(tf.constant([[1], [-1], [2], [3]]))
+
+        expect_out = tf.SparseTensor(
+            indices=tf.constant([[0, 0], [2, 0], [3, 0]], dtype=tf.int64),
+            values=tf.constant([1, 2, 3], dtype=tf.int32),
+            dense_shape=(4, 1),
+        )
+        self.assertTrue(sparse_tensor_equal(out, expect_out))
+
+
+if __name__ == "__main__":
+    unittest.main()