diff --git a/src/components/loading/loading.stories.ts b/src/components/loading/loading.stories.ts
new file mode 100644
index 0000000..ff81dcb
--- /dev/null
+++ b/src/components/loading/loading.stories.ts
@@ -0,0 +1,37 @@
+import { Meta, StoryObj } from '@storybook/web-components';
+
+import './loading';
+
+const meta: Meta = {
+  title: 'Components/Loading',
+  component: 'ewc-loading',
+  argTypes: {
+    label: {
+      name: 'Component label',
+      control: {
+        type: 'text',
+      },
+    },
+    size: {
+      name: 'Component size',
+      control: {
+        type: 'select',
+      },
+      options: ['sm', 'md', 'lg'],
+    },
+    active: {
+      name: 'Component display',
+      control: 'boolean',
+    },
+  },
+};
+
+export default meta;
+
+export const Loading: StoryObj = {
+  args: {
+    size: 'md',
+    active: true,
+    label: 'Sending data...',
+  },
+};
diff --git a/src/components/loading/loading.ts b/src/components/loading/loading.ts
new file mode 100644
index 0000000..d64d1e5
--- /dev/null
+++ b/src/components/loading/loading.ts
@@ -0,0 +1,56 @@
+import { LitElement, css, html } from 'lit';
+import { customElement, property } from 'lit/decorators.js';
+
+@customElement('ewc-loading')
+export class Loading extends LitElement {
+  @property({ type: Boolean }) active = false;
+  @property({ type: String }) label = 'Loading';
+  @property({ type: String }) size: 'sm'|'md'|'lg' = 'md';
+
+  static styles = css`
+    .loading {
+      display: flex;
+      align-items: center;
+      column-gap: var(--spacing-lg);
+    }
+
+    .loading__spinner {
+      border-radius: 50%;
+      display: inline-block;
+      animation: spin 1s linear infinite;
+      border: 4px solid rgba(0, 0, 0, 0.1);
+      border-left: 4px solid var(--color-primary-default);
+    }
+
+    .loading__spinner[size="sm"] {
+      width: var(--size-lg);
+      height: var(--size-lg);
+    }
+
+    .loading__spinner[size="md"] {
+      width: var(--size-xl);
+      height: var(--size-xl);
+    }
+
+    .loading__spinner[size="lg"] {
+      width: var(--size-2xl);
+      height: var(--size-2xl);
+    }
+
+    @keyframes spin {
+      0% { transform: rotate(0deg); }
+      100% { transform: rotate(360deg); }
+    }
+  `;
+
+  render() {
+    return this.active ? html`
+      <div class="loading">
+        <span class="loading__spinner" size="${this.size}"></span>
+        <div class="loading__label">
+          ${this.label}
+        </div>
+      </div>
+    ` : html``;
+  }
+}