diff --git a/layers/components/blocks/modal/Content.vue b/layers/components/blocks/modal/Content.vue
new file mode 100644
index 0000000..505b524
--- /dev/null
+++ b/layers/components/blocks/modal/Content.vue
@@ -0,0 +1,203 @@
+<script setup lang="ts">
+interface props {
+  isShowDimmed?: boolean
+  isOutsideClose?: boolean
+  contentText?: string
+  contentTitle: string
+  modalName?: string
+  areaClass?: string
+  closeClass?: string
+  tabLength?: number // 탭 총개수
+  tabValue?: number // 현재 탭 번호 (1부터 시작)
+}
+
+const props = withDefaults(defineProps<props>(), {
+  isShowDimmed: true,
+  isOutsideClose: false,
+  tabLength: 1,
+  tabValue: 1,
+  contentTitle: '',
+})
+
+/**
+ * @description Tab 형태의 모달 컴포넌트 props 전달 예시
+ * const tabList = [{ key: 1, text: 'Trigger1' }, { key: 2, text: 'Trigger2' }, { key: 3, text: 'Trigger3' }]
+ * <BlocksModalContent
+ *  :is-show-dimmed="true"
+ *  :is-outside-close="true"
+ *  :is-open="true"
+ *  content-title="타이틀"
+ *  :tab-length="tabList.length"
+ *  :tab-value="tabNumber"
+ *  @update-tab="탭 변경시 처리 함수"
+ * >
+ *  <template v-for="trigger in tabList" :key="trigger" #[`trigger${trigger}`]>
+ *    <span>{{ trigger.text }}</span>
+ *  </template>
+ *
+ *  <template #content1>
+ *    <p>콘텐츠 내용</p>
+ *  </template>
+ *  ...
+ * </BlocksModalContent>
+ *
+ * @description 단일 콘텐츠 모달 컴포넌트 props 전달 예시
+ * 위의 Tab 형태의 모달 컴포넌트에서 :tab-length와 :tab-value, @updata-tab 제거하고 사용하면 됩니다.
+ * 내부에 template 태그를 사용하지 않고 콘텐츠 내용만 추가하면 됩니다.
+ * <BlocksModalContent
+ *  :is-show-dimmed="true"
+ *  :is-outside-close="true"
+ *  :is-open="true"
+ *  content-title="타이틀"
+ * >
+ *  <p>콘텐츠 내용</p>
+ * </BlocksModalContent>
+ */
+
+const emit = defineEmits<{
+  close: []
+  updateTab: [tabNumber: number]
+}>()
+
+const isOpen = defineModel<boolean>('isOpen', { default: false })
+const currentTab = ref(props.tabValue)
+
+const handleCloseModal = () => {
+  emit('close')
+  isOpen.value = false
+}
+
+const handleOutsideClick = () => {
+  if (props.isOutsideClose) {
+    handleCloseModal()
+  }
+}
+
+const handleUpdateTab = (tabNumber: number) => {
+  currentTab.value = tabNumber
+  emit('updateTab', tabNumber)
+}
+</script>
+
+<template>
+  <Transition name="fade">
+    <div
+      v-if="isOpen"
+      :class="[
+        'modal-wrap pt-[80px] pb-0',
+        { dimmed: props.isShowDimmed },
+        props.modalName,
+      ]"
+      @click="handleOutsideClick"
+    >
+      <div class="modal-area" @click.stop>
+        <div class="modal-title">
+          <strong class="title">{{ props.contentTitle }}</strong>
+
+          <button type="button" class="modal-close" @click="handleCloseModal">
+            <span class="sr-only">close</span>
+            <AtomsIconsCloseLine size="24" color="#333333" />
+          </button>
+        </div>
+
+        <div class="modal-content">
+          <div class="tab-wrap">
+            <div v-if="$slots.trigger1" class="tab-trigger-wrap">
+              <template v-for="trigger in tabLength" :key="trigger">
+                <button
+                  v-if="$slots[`trigger${trigger}`]"
+                  type="button"
+                  :class="[
+                    'tab-trigger',
+                    { 'tab-trigger-active': currentTab === trigger },
+                  ]"
+                  @click="handleUpdateTab(trigger)"
+                >
+                  <slot :name="`trigger${trigger}`"></slot>
+                </button>
+              </template>
+            </div>
+
+            <div
+              :class="[
+                'tab-panel-wrap',
+                $slots.trigger1
+                  ? 'h-[calc(100%-56px)] sm:max-h-[calc(680px-68px-60px)]'
+                  : 'sm:pt-[12px] sm:max-h-[calc(680px-60px)]',
+              ]"
+            >
+              <template v-for="content in tabLength" :key="content">
+                <div
+                  v-if="$slots[`content${content}`]"
+                  v-show="currentTab === content"
+                  class="tab-panel"
+                >
+                  <div class="tab-panel-content">
+                    <slot :name="`content${content}`"></slot>
+                  </div>
+                </div>
+                <div v-else class="tab-panel">
+                  <div class="tab-panel-content">
+                    <slot></slot>
+                  </div>
+                </div>
+              </template>
+            </div>
+          </div>
+        </div>
+      </div>
+    </div>
+  </Transition>
+</template>
+
+<style scoped>
+.modal-area {
+  @apply flex flex-col items-center justify-start max-w-[375px] h-full mb-0 rounded-t-[20px] sm:max-w-[560px] sm:h-auto sm:min-h-0 sm:max-h-[680px] sm:mb-auto sm:rounded-[20px];
+}
+.modal-title {
+  @apply relative flex items-center justify-between gap-[8px] w-full py-[16px] px-[20px]
+  sm:pt-[20px] sm:px-[32px];
+}
+.modal-title .title {
+  @apply relative overflow-hidden text-ellipsis line-clamp-2 w-full text-[#1F1F1F] text-[16px] font-[700] leading-[24px] tracking-[-0.48px];
+}
+
+.modal-content {
+  @apply relative flex flex-col items-center justify-start w-full h-full flex-1 min-h-0;
+}
+
+.tab-wrap {
+  @apply relative flex flex-col items-center justify-center w-full h-full min-h-0;
+}
+.tab-trigger-wrap {
+  @apply relative flex items-center justify-center w-full mb-[12px] sm:mb-[24px];
+}
+.tab-trigger {
+  @apply relative w-full h-[44px] before:content-[''] before:absolute before:bottom-0 before:left-0 before:w-full before:h-[1px] before:bg-[rgba(0,0,0,0.15)] text-[#1F1F1F] text-[14px] font-[500] leading-[24px] tracking-[-0.42px];
+}
+.tab-trigger-active {
+  @apply before:!bg-[#1F1F1F] before:!h-[2px];
+}
+
+.tab-panel-wrap {
+  @apply relative flex flex-col items-center justify-start overflow-hidden w-full pl-[20px] pr-[8px] sm:pl-[32px] flex-1 min-h-0;
+}
+.tab-panel {
+  @apply relative flex flex-col items-start justify-start w-full h-full min-h-0 overflow-auto;
+}
+.tab-panel-content {
+  @apply w-full pb-[16px] pr-[12px] sm:pb-[24px] sm:pr-[24px] text-[#333333] text-[15px] font-[400] leading-[24px] tracking-[-0.45px];
+}
+
+.tab-panel::-webkit-scrollbar {
+  @apply w-[4px];
+}
+
+.tab-panel::-webkit-scrollbar-track {
+  @apply bg-transparent mb-[16px] sm:mb-[24px];
+}
+
+.tab-panel::-webkit-scrollbar-thumb {
+  @apply bg-[#D9D9D9] rounded-full;
+}
+</style>