Apache common transactions has an implementation of transactional maps. Check if that puts you in any direction. It is also possible to configure that with spring transaction  management so that commits and rollbacks are respected. In general what you need is to have thread local variables contain modifications done in scope of a transaction and then you need to hook into transaction call  backs so that you get notified when is appropriate to put changes back  in the main stack or just discard them.

We all know that (in JTA) two resources cannot participate in one
transaction unless they follow Open/XA distributed transaction  protocol
(or a simulation of it using algorithms such as LLR, LRC) which is a 2PC
negotiation between resource and TX manager.

A LinkedList is not an XA resource unless you yourself write a wrapper
around it. The good news is that such a wrapper is already developed and
is very familiar to all of us: JMS ;)

The other approach  is to forget about standards and write some callback
methods to receive  rollback/commit events and perform relate logic. This
is also supported in both Spring and EJB.

So, as I completely accept Farzad's comments I would like to proposed
these two alternatives too:

1. Put the list contents in a JMS and enjoy full XA support of it.
2. Write some methods  and bind them to TX events.

Considering fast and POJO based JMS implementation we already have, I
myself would prefer the first alternative.

Thanks for your help, I read a little about it but I should find  some samples to know how to use it specially in Spring framework. Mean while I don't know that Is it possible to have both this transaction  Manager and Hibernate or JTA Transaction Manger together? This is necessary for me to have database  rollback beside logical rollback.

JTA is OK. Full XA support in most of implementation.

Forget about Hibernate TM. All it has in common with a real transaction
manager is its name!

Consider what Mike says....
forum.springframework.org/showthread.php