diff --git a/core/includes/update.inc b/core/includes/update.inc
index acdf83e..788ac7d 100644
--- a/core/includes/update.inc
+++ b/core/includes/update.inc
@@ -1237,6 +1237,33 @@ function update_variables_to_config($config_name, array $variable_map) {
 }
 
 /**
+ * Updates 7.x variables to state records.
+ *
+ * Provides a generalized method to migrate variables from 7.x to 8.x's
+ * state() system.
+ *
+ * @param array $variable_map
+ *   An associative array that maps old variables names to new state record
+ *   names; e.g.:
+ *   @code
+ *     array('old_variable' => 'extension.new_name')
+ *   @endcode
+ *   This would migrate the value contained in variable name 'old_variable' into
+ *   the state item 'extension.new_name'.
+ *   Non-existing variables and variables with NULL values are omitted.
+ */
+function update_variables_to_state(array $variable_map) {
+  foreach ($variable_map as $variable_name => $state_name) {
+    if (NULL !== $value = update_variable_get($variable_name)) {
+      state()->set($state_name, $value);
+    }
+  }
+
+  // Delete the migrated variables.
+  db_delete('variable')->condition('name', array_keys($variable_map), 'IN')->execute();
+}
+
+/**
  * Helper function to update entities with uuid.
  *
  * @param array $sandbox
diff --git a/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php b/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php
new file mode 100644
index 0000000..04d065c
--- /dev/null
+++ b/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php
@@ -0,0 +1,53 @@
+<?php
+
+/**
+ * @file
+ * Definition of Drupal\system\Tests\Upgrade\StateSystemUpgradePathTest.
+ */
+
+namespace Drupal\system\Tests\Upgrade;
+
+/**
+ * Tests upgrade of system variables.
+ */
+class StateSystemUpgradePathTest extends UpgradePathTestBase {
+  public static function getInfo() {
+    return array(
+      'name' => 'State system upgrade test',
+      'description' => 'Tests upgrade of system variables to the state system.',
+      'group' => 'Upgrade path',
+    );
+  }
+
+  public function setUp() {
+    $this->databaseDumpFiles = array(
+      drupal_get_path('module', 'system') . '/tests/upgrade/drupal-7.bare.standard_all.database.php.gz',
+      drupal_get_path('module', 'system') . '/tests/upgrade/drupal-7.state.system.database.php',
+    );
+    parent::setUp();
+  }
+
+  /**
+   * Tests upgrade of system variables to state system.
+   */
+  public function testSystemVariableUpgrade() {
+    $this->assertTrue($this->performUpgrade(), 'The upgrade was completed successfully.');
+
+      $expected_state = array();
+
+    $expected_state['update.last_check'] = array(
+      'value' => 1304208000,
+      'variable_name' => 'update_last_check',
+    );
+    $expected_state['update.last_email_notification'] = array(
+      'value' => 1304208000,
+      'variable_name' => 'update_last_email_notification',
+    );
+
+    foreach ($expected_state as $name => $data) {
+      $this->assertIdentical(state()->get($name), $data['value']);
+      $deleted = !db_query('SELECT value FROM {variable} WHERE name = :name', array(':name' => $data['variable_name']))->fetchField();
+      $this->assertTrue($deleted, format_string('Variable !name has been deleted.', array('!name' => $data['variable_name'])));
+    }
+  }
+}
diff --git a/core/modules/system/tests/upgrade/drupal-7.state.system.database.php b/core/modules/system/tests/upgrade/drupal-7.state.system.database.php
new file mode 100644
index 0000000..8e6fdcb
--- /dev/null
+++ b/core/modules/system/tests/upgrade/drupal-7.state.system.database.php
@@ -0,0 +1,20 @@
+<?php
+
+/**
+ * @file
+ * Database additions for state system upgrade tests.
+ *
+ * This dump only contains data and schema components relevant for system
+ * functionality. The drupal-7.filled.bare.php file is imported before
+ * this dump, so the two form the database structure expected in tests
+ * altogether.
+ */
+
+// Update system settings to known values.
+db_merge('variable')
+  ->key(array('name' => 'update_last_check'))->fields(array('value' => serialize(1304208000)))
+  ->execute();
+db_merge('variable')
+  ->key(array('name' => 'update_last_email_notification'))->fields(array('value' => serialize(1304208000)))
+  ->execute();
+// Add non-default system settings.
diff --git a/core/modules/update/update.fetch.inc b/core/modules/update/update.fetch.inc
index a4d1bd7..d5f3593 100644
--- a/core/modules/update/update.fetch.inc
+++ b/core/modules/update/update.fetch.inc
@@ -186,7 +186,7 @@ function _update_process_fetch_task($project) {
   _update_cache_set('fetch_failures', $fail, $now + (60 * 5));
 
   // Whether this worked or not, we did just (try to) check for updates.
-  variable_set('update_last_check', $now);
+  state()->set('update.last_check', $now);
 
   // Now that we processed the fetch task for this project, clear out the
   // record in {cache_update} for this task so we're willing to fetch again.
@@ -378,7 +378,7 @@ function _update_cron_notify() {
         // Track when the last mail was successfully sent to avoid sending
         // too many e-mails.
         if ($message['result']) {
-          variable_set('update_last_email_notification', REQUEST_TIME);
+          state()->set('update.last_email_notification', REQUEST_TIME);
         }
       }
     }
diff --git a/core/modules/update/update.install b/core/modules/update/update.install
index 14efc3a..b767e25 100644
--- a/core/modules/update/update.install
+++ b/core/modules/update/update.install
@@ -162,3 +162,16 @@ function update_update_8000() {
     'update_notification_threshold' => 'notification.threshold',
   ));
 }
+
+/**
+ * Convert update_last_check, last_email_notification variables to state api value.
+ *
+ * @ingroup config_upgrade
+ */
+function update_update_8001() {
+  $variable_map = array(
+    'update_last_check' => 'update.last_check',
+    'update_last_email_notification' => 'update.last_email_notification'
+  );
+  update_variables_to_state($variable_map);
+}
diff --git a/core/modules/update/update.manager.inc b/core/modules/update/update.manager.inc
index 5720af7..062ffca 100644
--- a/core/modules/update/update.manager.inc
+++ b/core/modules/update/update.manager.inc
@@ -278,7 +278,7 @@ function update_manager_update_form($form, $form_state = array(), $context) {
  */
 function theme_update_manager_update_form($variables) {
   $form = $variables['form'];
-  $last = variable_get('update_last_check', 0);
+  $last = state()->get('update.last_check') ?: 0;
   $output = theme('update_last_check', array('last' => $last));
   $output .= drupal_render_children($form);
   return $output;
diff --git a/core/modules/update/update.module b/core/modules/update/update.module
index d9aa464..865caea 100644
--- a/core/modules/update/update.module
+++ b/core/modules/update/update.module
@@ -285,7 +285,8 @@ function update_cron() {
   $update_config = config('update.settings');
   $frequency = $update_config->get('check.interval_days');
   $interval = 60 * 60 * 24 * $frequency;
-  if ((REQUEST_TIME - variable_get('update_last_check', 0)) > $interval) {
+  $last_check = state()->get('update.last_check') ?: 0;
+  if ((REQUEST_TIME - $last_check) > $interval) {
     // If the configured update interval has elapsed, we want to invalidate
     // the cached data for all projects, attempt to re-fetch, and trigger any
     // configured notifications about the new status.
@@ -297,7 +298,8 @@ function update_cron() {
     // missing data, and if so, try to fetch the data.
     update_get_available(TRUE);
   }
-  if ((REQUEST_TIME - variable_get('update_last_email_notification', 0)) > $interval) {
+  $last_email_notice = state()->get('update.last_email_notification') ?: 0;
+  if ((REQUEST_TIME - $last_email_notice) > $interval) {
     // If configured time between notifications elapsed, send email about
     // updates possibly available.
     module_load_include('inc', 'update', 'update.fetch');
diff --git a/core/modules/update/update.report.inc b/core/modules/update/update.report.inc
index 409284a..607b523 100644
--- a/core/modules/update/update.report.inc
+++ b/core/modules/update/update.report.inc
@@ -33,7 +33,7 @@ function update_status() {
 function theme_update_report($variables) {
   $data = $variables['data'];
 
-  $last = variable_get('update_last_check', 0);
+  $last = state()->get('update.last_check') ?: 0;
   $output = theme('update_last_check', array('last' => $last));
 
   if (!is_array($data)) {