diff --git a/public/ProfileTestImage.jpg b/public/ProfileTestImage.jpg
new file mode 100644
index 00000000..3d7e85d8
Binary files /dev/null and b/public/ProfileTestImage.jpg differ
diff --git a/src/components/Card/CommentCard.tsx b/src/components/Card/CommentCard.tsx
new file mode 100644
index 00000000..3975f828
--- /dev/null
+++ b/src/components/Card/CommentCard.tsx
@@ -0,0 +1,41 @@
+import React from 'react';
+import Image from 'next/image';
+import { CommentCardProps } from '@/types/CommentCardTypes';
+import { sizeStyles, textSizeStyles, gapStyles, paddingStyles, contentWidthStyles } from '@/styles/CommentCardStyles';
+
+function CommentCard({ status }: CommentCardProps) {
+  return (
+    <div
+      className={`bg-slate-100 border-t border-slate-300 flex-col justify-start items-start gap-2.5 inline-flex ${sizeStyles.sm} ${sizeStyles.md} ${sizeStyles.lg} ${paddingStyles.sm} ${paddingStyles.md} ${paddingStyles.lg}`}
+    >
+      <div className='justify-start items-start gap-4 inline-flex'>
+        <div className='w-12 h-12 relative'>
+          <div className='w-12 h-12 bg-zinc-300 rounded-full overflow-hidden flex items-center justify-center'>
+            <Image src='/ProfileTestImage.jpg' alt='프로필 이미지' layout='fill' objectFit='cover' className='rounded-full' />{' '}
+          </div>
+        </div>
+        <div className={`flex-col justify-start items-start ${gapStyles.sm} ${gapStyles.md} ${gapStyles.lg} inline-flex ${contentWidthStyles.sm} ${contentWidthStyles.md} ${contentWidthStyles.lg}`}>
+          <div className='justify-between items-center w-full inline-flex'>
+            <div className='justify-start items-start gap-2 flex'>
+              <div className={`text-zinc-600 font-normal font-pretendard leading-normal ${textSizeStyles.sm.name} ${textSizeStyles.md.name} ${textSizeStyles.lg.name}`}>지킬과 하이드</div>
+              <div className={`text-zinc-600 font-normal font-pretendard leading-normal ${textSizeStyles.sm.time} ${textSizeStyles.md.time} ${textSizeStyles.lg.time}`}>1시간 전</div>
+            </div>
+            {status === 'edit' && (
+              <div className='justify-start items-start gap-4 flex'>
+                <div className={`text-neutral-700 underline leading-[18px] cursor-pointer ${textSizeStyles.sm.action} ${textSizeStyles.md.action} ${textSizeStyles.lg.action}`}>수정</div>
+                <div className={`text-red-400 underline leading-[18px] cursor-pointer ${textSizeStyles.sm.action} ${textSizeStyles.md.action} ${textSizeStyles.lg.action}`}>삭제</div>
+              </div>
+            )}
+          </div>
+          <div
+            className={`w-full text-zinc-800 font-normal font-pretendard ${textSizeStyles.sm.content} ${textSizeStyles.md.content} ${textSizeStyles.lg.content} ${contentWidthStyles.sm} ${contentWidthStyles.md} ${contentWidthStyles.lg}`}
+          >
+            오늘 하루 우울했었는데 덕분에 많은 힘 얻고 갑니다. 연금술사 책 다시 사서 오랜만에 읽어봐야겠어요!
+          </div>
+        </div>
+      </div>
+    </div>
+  );
+}
+
+export default CommentCard;
diff --git a/src/styles/CommentCardStyles.ts b/src/styles/CommentCardStyles.ts
new file mode 100644
index 00000000..6d7a6a66
--- /dev/null
+++ b/src/styles/CommentCardStyles.ts
@@ -0,0 +1,44 @@
+export const sizeStyles = {
+  sm: 'w-[360px] h-[130px]',
+  md: 'md:w-[384px] md:h-[162px]',
+  lg: 'lg:w-[640px] lg:h-[176px]',
+};
+
+export const textSizeStyles = {
+  sm: {
+    name: 'text-xs',
+    time: 'text-xs',
+    action: 'text-xs',
+    content: 'text-sm',
+  },
+  md: {
+    name: 'md:text-sm',
+    time: 'md:text-sm',
+    action: 'md:text-sm',
+    content: 'md:text-base',
+  },
+  lg: {
+    name: 'lg:text-base',
+    time: 'lg:text-base',
+    action: 'lg:text-base',
+    content: 'lg:text-xl',
+  },
+};
+
+export const gapStyles = {
+  sm: 'gap-2',
+  md: 'md:gap-3',
+  lg: 'lg:gap-4',
+};
+
+export const paddingStyles = {
+  sm: 'py-4 px-6', // 위아래 16px, 양 옆 24px
+  md: 'md:p-6', // 위아래, 양옆 24px
+  lg: 'lg:py-[35px] lg:px-6', // 위아래 35px, 양 옆 24px
+};
+
+export const contentWidthStyles = {
+  sm: 'w-[248px]',
+  md: 'md:w-[272px]',
+  lg: 'lg:w-[528px]',
+};
diff --git a/src/types/CommentCardTypes.ts b/src/types/CommentCardTypes.ts
new file mode 100644
index 00000000..abb0a28b
--- /dev/null
+++ b/src/types/CommentCardTypes.ts
@@ -0,0 +1,3 @@
+export interface CommentCardProps {
+  status: 'edit' | 'complete';
+}