The recent technological advances in location aware, mobile and wireless devices have facilitated tracking and monitoring of moving objects. However, these capabilities require storage structures that allow the speedy access and fast retrieval of information for these objects. Therefore, there is increasing interest in storage and indexing structures based on a variety of R-trees. These tree structures use the concept of Minimum Bounding Rectangle (MBR) to represent regions that the nodes of these trees cover, in which the parent nodes may represent MBRs with larger sizes to hold the MBRs of the child nodes. This form of presentation not only is an effective strategy to retrieve objects in an arbitrary arrangement, but also it provides opportunity to delay the update operation for the location of moving objects. In this paper therefore, we propose a spatial and temporal indexing structure which uses delay update strategy for updating the location of moving objects.