diff --git a/src/components/common/Toggle/index.tsx b/src/components/common/Toggle/index.tsx
new file mode 100644
index 0000000..ff21b30
--- /dev/null
+++ b/src/components/common/Toggle/index.tsx
@@ -0,0 +1,97 @@
+import { css } from '@emotion/react';
+import styled from '@emotion/styled';
+import * as React from 'react';
+
+import { composeEventHandlers } from '@/libs/event';
+import { SizeType } from '@/types/size';
+
+export interface ToggleProps extends React.ComponentPropsWithoutRef<'button'> {
+  size?: SizeType;
+  selected?: boolean;
+}
+
+const ButtonSizeStyles = ({ size }: { size: SizeType }) => {
+  switch (size) {
+    case 'sm':
+      return css`
+        padding: 0.25rem;
+      `;
+    case 'lg':
+      return css`
+        padding: 0.75rem;
+      `;
+    case 'md':
+    default:
+      return css`
+        padding: 0.5rem;
+      `;
+  }
+};
+
+const StyledToggle = styled.button<ToggleProps>`
+  display: inline-flex;
+  padding: 0.5rem;
+  outline: none;
+  border-radius: 0.375rem;
+  font-weight: 500;
+  justify-content: center;
+  align-items: center;
+  white-space: nowrap;
+  cursor: pointer;
+  background-color: transparent;
+  border: 1px solid transparent;
+
+  &:focus {
+    box-shadow: 0 0 5px ${({ theme }) => theme.colors.gray['200']};
+  }
+
+  ${({ disabled, theme }) =>
+    disabled &&
+    css`
+      opacity: 0.7;
+      background-color: ${theme.colors.gray['100']};
+      cursor: not-allowed;
+    `}
+
+  ${({ selected, theme }) =>
+    selected
+      ? css`
+          border: 1px solid ${theme.colors.gray['300']};
+          background-color: ${theme.colors.gray['200']};
+        `
+      : css`
+          &:hover {
+            opacity: 0.5;
+            background-color: ${theme.colors.gray['200']};
+          }
+        `}
+
+        
+  ${({ size }) => size && ButtonSizeStyles({ size })}
+`;
+
+export const Toggle = React.forwardRef<HTMLButtonElement, ToggleProps>(
+  ({ className, selected = false, size, disabled = false, ...props }, ref) => {
+    const [sel, setSel] = React.useState<boolean>(selected);
+
+    React.useEffect(() => {
+      setSel(selected);
+    }, [selected]);
+
+    return (
+      <StyledToggle
+        type="button"
+        className={className}
+        ref={ref}
+        disabled={disabled}
+        size={size}
+        selected={sel}
+        onClick={composeEventHandlers(props.onClick, () => {
+          setSel(prev => !prev);
+        })}
+        {...props}
+      />
+    );
+  },
+);
+Toggle.displayName = 'Input';
diff --git a/src/components/common/index.ts b/src/components/common/index.ts
index f988346..9a55011 100644
--- a/src/components/common/index.ts
+++ b/src/components/common/index.ts
@@ -10,5 +10,6 @@ export * from './Label';
 export * from './Switch';
 export * from './Textarea';
 export * from './Toast';
+export * from './Toggle';
 export * from './Tooltip';
 export * from './Checkbox';
diff --git a/src/stories/common/Toggle.stories.tsx b/src/stories/common/Toggle.stories.tsx
new file mode 100644
index 0000000..2a30584
--- /dev/null
+++ b/src/stories/common/Toggle.stories.tsx
@@ -0,0 +1,85 @@
+import type { Meta, StoryObj } from '@storybook/react';
+import React from 'react';
+
+// import React from 'react';
+import { Toggle, Tooltip } from '../..';
+
+const meta = {
+  title: 'common/Toggle',
+  component: Toggle,
+  tags: ['autodocs'],
+  args: {
+    children: 'Toggle',
+  },
+  argTypes: {},
+  parameters: {
+    layout: 'centered',
+    componentSubtitle: 'Base Toggle',
+    docs: {
+      description: {
+        component: `Base Toggle of Everything.`,
+      },
+    },
+  },
+} satisfies Meta<typeof Toggle>;
+
+export default meta;
+
+type Story = StoryObj<typeof Toggle>;
+
+export const Default: Story = {
+  args: {
+    children: (
+      <svg
+        xmlns="http://www.w3.org/2000/svg"
+        width="16"
+        height="16"
+        viewBox="0 0 24 24"
+        fill="none"
+        stroke="currentColor"
+        stroke-width="2"
+        stroke-linecap="round"
+        stroke-linejoin="round"
+      >
+        <path d="M6 4h8a4 4 0 0 1 4 4 4 4 0 0 1-4 4H6z"></path>
+        <path d="M6 12h9a4 4 0 0 1 4 4 4 4 0 0 1-4 4H6z"></path>
+      </svg>
+    ),
+  },
+};
+
+export const Small: Story = {
+  args: {
+    size: 'sm',
+    ...Default.args,
+  },
+};
+
+export const Large: Story = {
+  args: {
+    size: 'lg',
+    ...Default.args,
+  },
+};
+
+export const WithTooltip: Story = {
+  args: {
+    ...Default.args,
+  },
+  decorators: [
+    Story => {
+      return (
+        <Tooltip message="bold">
+          <Story />
+        </Tooltip>
+      );
+    },
+  ],
+};
+
+export const Disabled: Story = {
+  args: {
+    disabled: true,
+    ...Default.args,
+  },
+};