variable question

[happy]

Can a variable be considered the simplest of the data structures.
I am tutoring some kids about basics of programming using python.
Not an expert in computer sciences, but am a python enthusiast.

I wanted to know if it is correct to say a variable is a data
structure, it has a name and a value. Put a stack of variables in a
special data structure called a dictionary where the each name
associates to a value. If in a data structure, one uses numbers
starting from 0 to describe the name, it becomes a list and  so
forth....