diff --git a/ui-kit/package.json b/ui-kit/package.json
index 7c03d38d..1a9d8ecc 100644
--- a/ui-kit/package.json
+++ b/ui-kit/package.json
@@ -23,7 +23,8 @@
   "dependencies": {
     "classnames": "^2.2.6",
     "ionicons": "^5.2.3",
-    "react-spring": "^8.0.27"
+    "react-spring": "^8.0.27",
+    "resize-observer-polyfill": "^1.5.1"
   },
   "scripts": {
     "start": "start-storybook -p 6006 --no-dll",
diff --git a/ui-kit/src/components/Accordion/index.tsx b/ui-kit/src/components/Accordion/index.tsx
new file mode 100644
index 00000000..d909ad69
--- /dev/null
+++ b/ui-kit/src/components/Accordion/index.tsx
@@ -0,0 +1,86 @@
+import React, { forwardRef, HTMLAttributes, useEffect, useRef, useState } from 'react';
+import { Combine } from 'src/types/utils';
+import classnames from 'classnames';
+import Icon from '../Icon';
+import { chevronDown } from 'ionicons/icons';
+import Text from '../Text';
+import { useResizeObserver } from 'src/hooks/useResizeObserver';
+import { colors } from 'src/constants/colors';
+
+type Props = Combine<
+  {
+    label: string;
+    defaultOpen?: boolean;
+    onChange?: (state: boolean) => void;
+    onOpen?: () => void;
+    onClose?: () => void;
+  },
+  HTMLAttributes<HTMLDivElement>
+>;
+const Accordion = forwardRef<HTMLDivElement, Props>(function Accordion(
+  { label, className, children, defaultOpen = false, onChange, onOpen, onClose, ...props },
+  ref
+) {
+  const [open, setOpen] = useState(defaultOpen);
+  const contentRef = useRef<HTMLDivElement>(null);
+  const [bodyHeight, setBodyHeight] = useState(0);
+
+  const toggleContentOpen = () => {
+    setOpen((state) => !state);
+  };
+
+  const updateContentHeight = () =>
+    setBodyHeight(contentRef.current?.getBoundingClientRect().height ?? 0);
+
+  useResizeObserver(contentRef, updateContentHeight);
+
+  useEffect(() => {
+    onChange?.(open);
+  }, [open]);
+
+  useEffect(() => {
+    if (open === true) {
+      onOpen?.();
+    } else {
+      onClose?.();
+    }
+  }, [open]);
+
+  return (
+    <div
+      ref={ref}
+      className={classnames(
+        'lubycon-accordion',
+        {
+          'lubycon-accordion--opened': open,
+        },
+        className
+      )}
+      {...props}
+    >
+      <div className="lubycon-accordion__label" onClick={toggleContentOpen} role="button">
+        <Icon
+          icon={chevronDown}
+          type="outline"
+          size={20}
+          className="lubycon-accordion__label__icon"
+          color={colors.gray90}
+        />
+        <Text typography="subtitle" className="lubycon-accordion__label__text">
+          {label}
+        </Text>
+      </div>
+      <div className="lubycon-accordion__cover" style={{ height: open ? bodyHeight : 0 }}>
+        <div
+          className="lubycon-accordion__cover__content"
+          style={{ opacity: open ? 1 : 0 }}
+          ref={contentRef}
+        >
+          {children}
+        </div>
+      </div>
+    </div>
+  );
+});
+
+export default Accordion;
diff --git a/ui-kit/src/hooks/useResizeObserver.ts b/ui-kit/src/hooks/useResizeObserver.ts
new file mode 100644
index 00000000..c24bbbb5
--- /dev/null
+++ b/ui-kit/src/hooks/useResizeObserver.ts
@@ -0,0 +1,23 @@
+import { RefObject, useEffect, useRef } from 'react';
+import ResizeObserver from 'resize-observer-polyfill';
+
+export function useResizeObserver(
+  ref: RefObject<HTMLElement>,
+  resizeCallback: (arg: ResizeObserverEntry['contentRect']) => void
+) {
+  const resizeObsesrverRef = useRef<ResizeObserver | null>(null);
+  const onResize = useRef(resizeCallback);
+
+  useEffect(() => {
+    if (ref.current === null) {
+      return;
+    }
+
+    resizeObsesrverRef.current = new ResizeObserver((entries) => {
+      onResize.current(entries[0].contentRect);
+    });
+    resizeObsesrverRef.current.observe(ref.current);
+
+    return () => resizeObsesrverRef.current?.disconnect();
+  }, [ref]);
+}
diff --git a/ui-kit/src/index.ts b/ui-kit/src/index.ts
index d77d0f70..97e73b19 100644
--- a/ui-kit/src/index.ts
+++ b/ui-kit/src/index.ts
@@ -21,6 +21,7 @@ export {
 export { default as Snackbar } from './components/Snackbar';
 export { default as List, ListItem } from './components/List';
 export { default as Input } from './components/Input';
+export { default as Accordion } from './components/Accordion';
 export { Portal } from './contexts/Portal';
 export { useToast } from './contexts/Toast';
 export { useSnackbar } from './contexts/Snackbar';
diff --git a/ui-kit/src/sass/components/_Accordion.scss b/ui-kit/src/sass/components/_Accordion.scss
new file mode 100644
index 00000000..b31ac4f3
--- /dev/null
+++ b/ui-kit/src/sass/components/_Accordion.scss
@@ -0,0 +1,42 @@
+$animation-duration: 0.3s ease-in-out;
+
+.lubycon-accordion {
+  border: {
+    top: 1px solid get-color('gray20');
+    bottom: 1px solid get-color('gray20');
+  }
+  & + & {
+    border-top: none;
+  }
+  &--opened {
+    .lubycon-accordion__label__icon {
+      transform: rotate(180deg);
+    }
+  }
+  &__label {
+    display: flex;
+    align-items: center;
+    padding: 16px;
+    user-select: none;
+    cursor: pointer;
+    transition: background-color 0.1s ease-in-out;
+    &:hover {
+      background-color: get-color('gray10');
+    }
+    &__icon {
+      margin-right: 16px;
+      transition: transform $animation-duration;
+    }
+    &__text {
+      color: get-color('gray90');
+    }
+  }
+  &__cover {
+    transition: height $animation-duration;
+    overflow: hidden;
+    &__content {
+      padding: 8px 16px 16px 50px;
+      transition: opacity $animation-duration;
+    }
+  }
+}
diff --git a/ui-kit/src/sass/components/_Input.scss b/ui-kit/src/sass/components/_Input.scss
index 0b7019f7..2e9e2598 100644
--- a/ui-kit/src/sass/components/_Input.scss
+++ b/ui-kit/src/sass/components/_Input.scss
@@ -7,7 +7,7 @@ $description-position: 30px;
   background-color: get-color('gray20');
   padding: 10px;
   border-radius: 8px;
-  border: 2px solid transparent;
+  border: 1px solid transparent;
   transition: border 0.1s ease-in-out, background-color 0.1s ease-in-out;
   box-sizing: border-box;
 
@@ -25,7 +25,7 @@ $description-position: 30px;
   }
 
   &--focused {
-    border-color: get-color('gray50');
+    border-color: get-color('gray100');
     background-color: get-color('gray10');
   }
 
diff --git a/ui-kit/src/sass/components/_index.scss b/ui-kit/src/sass/components/_index.scss
index 7e78b96f..14d8dd4c 100644
--- a/ui-kit/src/sass/components/_index.scss
+++ b/ui-kit/src/sass/components/_index.scss
@@ -1,3 +1,4 @@
+@import './Accordion';
 @import './Alert';
 @import './Button';
 @import './Text';
diff --git a/ui-kit/src/stories/Accordion.stories.tsx b/ui-kit/src/stories/Accordion.stories.tsx
new file mode 100644
index 00000000..5dbfd3fb
--- /dev/null
+++ b/ui-kit/src/stories/Accordion.stories.tsx
@@ -0,0 +1,42 @@
+import React from 'react';
+import { Accordion } from 'src';
+import { Meta } from '@storybook/react/types-6-0';
+
+export default {
+  title: 'Lubycon UI Kit/Accordion',
+} as Meta;
+
+export const Default = () => {
+  return (
+    <>
+      <Accordion
+        label="👀 텍스트가 숨겨져 있어요"
+        onChange={(v) => console.log(`onChange: ${v}`)}
+        onOpen={() => console.log('handleOpen')}
+        onClose={() => console.log('handleClose')}
+      >
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+      </Accordion>
+      <Accordion label="🔥 이미지가 숨겨져 있어요">
+        <img
+          src="http://cogulmars.cafe24.com/img/04about_img01.png"
+          alt="귀여운 에비츄"
+          width="300"
+        />
+      </Accordion>
+      <Accordion label="제목을 입력하세요">
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+        아코디언이 펼쳐지면 아래에 내용이 나옵니다.
+        <br />
+      </Accordion>
+    </>
+  );
+};
diff --git a/yarn.lock b/yarn.lock
index a4a9fb76..c91cac5a 100644
--- a/yarn.lock
+++ b/yarn.lock
@@ -14974,6 +14974,11 @@ requires-port@^1.0.0:
   resolved "https://registry.yarnpkg.com/requires-port/-/requires-port-1.0.0.tgz#925d2601d39ac485e091cf0da5c6e694dc3dcaff"
   integrity sha1-kl0mAdOaxIXgkc8NpcbmlNw9yv8=
 
+resize-observer-polyfill@^1.5.1:
+  version "1.5.1"
+  resolved "https://registry.yarnpkg.com/resize-observer-polyfill/-/resize-observer-polyfill-1.5.1.tgz#0e9020dd3d21024458d4ebd27e23e40269810464"
+  integrity sha512-LwZrotdHOo12nQuZlHEmtuXdqGoOD0OhaxopaNFxWzInpEgaLWoVuAMbTzixuosCx2nEG58ngzW3vxdWoxIgdg==
+
 resolve-cwd@^2.0.0:
   version "2.0.0"
   resolved "https://registry.yarnpkg.com/resolve-cwd/-/resolve-cwd-2.0.0.tgz#00a9f7387556e27038eae232caa372a6a59b665a"