There are three levels of implementation of data structures which are:
The Abstract Level:– The abstract(or logical) level is the specification of the data structure-the "what" but not "how". At this level, the user or data structure designer is free to think outside the bounds of anyone programming language.
Application Level:– At the application of user level, the user is modeling real-life data in a specific context.
Implementation Level:– The implementation level is where the model becomes compatible, executable code.