diff --git a/packages/lsd-react/src/components/CSSBaseline/CSSBaseline.tsx b/packages/lsd-react/src/components/CSSBaseline/CSSBaseline.tsx
index 229546d..a460fc0 100644
--- a/packages/lsd-react/src/components/CSSBaseline/CSSBaseline.tsx
+++ b/packages/lsd-react/src/components/CSSBaseline/CSSBaseline.tsx
@@ -5,6 +5,8 @@ import { DropdownStyles } from '../Dropdown/Dropdown.styles'
 import { DropdownItemStyles } from '../DropdownItem/DropdownItem.styles'
 import { LsdIconStyles } from '../Icons/LsdIcon/LsdIcon.styles'
 import { ListBoxStyles } from '../ListBox/ListBox.styles'
+import { TabItemStyles } from '../TabItem/TabItem.styles'
+import { TabsStyles } from '../Tabs/Tabs.styles'
 import { defaultThemes, Theme, withTheme } from '../Theme'
 import { TypographyStyles } from '../Typography/Typography.styles'
 
@@ -13,6 +15,8 @@ const componentStyles: Array<ReturnType<typeof withTheme> | SerializedStyles> =
     ButtonStyles,
     TypographyStyles,
     LsdIconStyles,
+    TabItemStyles,
+    TabsStyles,
     ListBoxStyles,
     DropdownStyles,
     DropdownItemStyles,
diff --git a/packages/lsd-react/src/components/Icons/FolderIcon/FolderIcon.tsx b/packages/lsd-react/src/components/Icons/FolderIcon/FolderIcon.tsx
index 6dbf638..a8de849 100644
--- a/packages/lsd-react/src/components/Icons/FolderIcon/FolderIcon.tsx
+++ b/packages/lsd-react/src/components/Icons/FolderIcon/FolderIcon.tsx
@@ -1,17 +1,22 @@
 import { LsdIcon } from '../LsdIcon'
 
-export const FolderIcon = LsdIcon((props) => (
-  <svg
-    width="14"
-    height="14"
-    viewBox="0 0 14 14"
-    fill="none"
-    xmlns="http://www.w3.org/2000/svg"
-    {...props}
-  >
-    <path
-      d="M5.34925 3.50001L6.51591 4.66668H11.6667V10.5H2.33341V3.50001H5.34925ZM5.83341 2.33334H2.33341C1.69175 2.33334 1.17258 2.85834 1.17258 3.50001L1.16675 10.5C1.16675 11.1417 1.69175 11.6667 2.33341 11.6667H11.6667C12.3084 11.6667 12.8334 11.1417 12.8334 10.5V4.66668C12.8334 4.02501 12.3084 3.50001 11.6667 3.50001H7.00008L5.83341 2.33334Z"
-      fill="black"
-    />
-  </svg>
-))
+export const FolderIcon = LsdIcon(
+  (props) => (
+    <svg
+      width="14"
+      height="14"
+      viewBox="0 0 14 14"
+      fill="none"
+      xmlns="http://www.w3.org/2000/svg"
+      {...props}
+    >
+      <path
+        d="M5.34925 3.50001L6.51591 4.66668H11.6667V10.5H2.33341V3.50001H5.34925ZM5.83341 2.33334H2.33341C1.69175 2.33334 1.17258 2.85834 1.17258 3.50001L1.16675 10.5C1.16675 11.1417 1.69175 11.6667 2.33341 11.6667H11.6667C12.3084 11.6667 12.8334 11.1417 12.8334 10.5V4.66668C12.8334 4.02501 12.3084 3.50001 11.6667 3.50001H7.00008L5.83341 2.33334Z"
+        fill="black"
+      />
+    </svg>
+  ),
+  {
+    filled: true,
+  },
+)
diff --git a/packages/lsd-react/src/components/Icons/NavigateBeforeIcon/NavigateBeforeIcon.tsx b/packages/lsd-react/src/components/Icons/NavigateBeforeIcon/NavigateBeforeIcon.tsx
index 62fc3cf..9fd51f3 100644
--- a/packages/lsd-react/src/components/Icons/NavigateBeforeIcon/NavigateBeforeIcon.tsx
+++ b/packages/lsd-react/src/components/Icons/NavigateBeforeIcon/NavigateBeforeIcon.tsx
@@ -1,17 +1,22 @@
 import { LsdIcon } from '../LsdIcon'
 
-export const NavigateBeforeIcon = LsdIcon((props) => (
-  <svg
-    width="14"
-    height="14"
-    viewBox="0 0 14 14"
-    fill="none"
-    xmlns="http://www.w3.org/2000/svg"
-    {...props}
-  >
-    <path
-      d="M9.16137 4.3225L8.33887 3.5L4.83887 7L8.33887 10.5L9.16137 9.6775L6.4897 7L9.16137 4.3225Z"
-      fill="black"
-    />
-  </svg>
-))
+export const NavigateBeforeIcon = LsdIcon(
+  (props) => (
+    <svg
+      width="14"
+      height="14"
+      viewBox="0 0 14 14"
+      fill="none"
+      xmlns="http://www.w3.org/2000/svg"
+      {...props}
+    >
+      <path
+        d="M9.16137 4.3225L8.33887 3.5L4.83887 7L8.33887 10.5L9.16137 9.6775L6.4897 7L9.16137 4.3225Z"
+        fill="black"
+      />
+    </svg>
+  ),
+  {
+    filled: true,
+  },
+)
diff --git a/packages/lsd-react/src/components/Icons/NavigateNextIcon/NavigateNextIcon.tsx b/packages/lsd-react/src/components/Icons/NavigateNextIcon/NavigateNextIcon.tsx
index c5cb19f..8546c17 100644
--- a/packages/lsd-react/src/components/Icons/NavigateNextIcon/NavigateNextIcon.tsx
+++ b/packages/lsd-react/src/components/Icons/NavigateNextIcon/NavigateNextIcon.tsx
@@ -1,17 +1,22 @@
 import { LsdIcon } from '../LsdIcon'
 
-export const NavigateNextIcon = LsdIcon((props) => (
-  <svg
-    width="14"
-    height="14"
-    viewBox="0 0 14 14"
-    fill="none"
-    xmlns="http://www.w3.org/2000/svg"
-    {...props}
-  >
-    <path
-      d="M5.66137 3.5L4.83887 4.3225L7.51053 7L4.83887 9.6775L5.66137 10.5L9.16137 7L5.66137 3.5Z"
-      fill="black"
-    />
-  </svg>
-))
+export const NavigateNextIcon = LsdIcon(
+  (props) => (
+    <svg
+      width="14"
+      height="14"
+      viewBox="0 0 14 14"
+      fill="none"
+      xmlns="http://www.w3.org/2000/svg"
+      {...props}
+    >
+      <path
+        d="M5.66137 3.5L4.83887 4.3225L7.51053 7L4.83887 9.6775L5.66137 10.5L9.16137 7L5.66137 3.5Z"
+        fill="black"
+      />
+    </svg>
+  ),
+  {
+    filled: true,
+  },
+)
diff --git a/packages/lsd-react/src/components/ResizeObserver/ResizeObserverContext.tsx b/packages/lsd-react/src/components/ResizeObserver/ResizeObserverContext.tsx
new file mode 100644
index 0000000..df150ae
--- /dev/null
+++ b/packages/lsd-react/src/components/ResizeObserver/ResizeObserverContext.tsx
@@ -0,0 +1,32 @@
+import { createContext, MutableRefObject, useContext, useMemo } from 'react'
+
+export interface IResizeObserverContext {
+  observe: (id: string, ref: MutableRefObject<Element>) => void
+  unobserve: (id: string) => void
+
+  ready?: boolean
+  rect: Record<string, DOMRect>
+}
+
+export const ResizeObserverContext = createContext<IResizeObserverContext>(
+  null as any,
+)
+
+export const useResizeObserverAPI = () => {
+  const { observe, unobserve, ready } = useContext(ResizeObserverContext) ?? {}
+
+  return useMemo(
+    () => ({
+      observe,
+      unobserve,
+      ready,
+    }),
+    [observe, unobserve, ready],
+  )
+}
+
+export const useDOMRect = (id: string, defaultValue?: any) => {
+  const ctx = useContext(ResizeObserverContext)
+
+  return ctx?.rect?.[id] ?? defaultValue
+}
diff --git a/packages/lsd-react/src/components/ResizeObserver/ResizeObserverProvider.tsx b/packages/lsd-react/src/components/ResizeObserver/ResizeObserverProvider.tsx
new file mode 100644
index 0000000..abf5afd
--- /dev/null
+++ b/packages/lsd-react/src/components/ResizeObserver/ResizeObserverProvider.tsx
@@ -0,0 +1,83 @@
+import { omit } from 'lodash'
+import React, { MutableRefObject, useEffect, useRef, useState } from 'react'
+import { settleSync } from '../../utils/promise.utils'
+import { ResizeObserverContext } from './ResizeObserverContext'
+
+export const ResizeObserverProvider: React.FC<React.PropsWithChildren<{}>> = ({
+  children,
+}) => {
+  const ro = useRef<ResizeObserver>()
+  const elements = useRef<Record<string, MutableRefObject<Element>>>({})
+  const [rects, setRects] = useState<Record<string, DOMRect>>({})
+  const [ready, setReady] = useState(false)
+
+  const onChange = (id: string) => {
+    const el = elements.current[id]
+    if (!el || !el.current) return
+
+    settleSync(() => {
+      setRects((val) => ({
+        ...val,
+        [id]: el.current.getBoundingClientRect(),
+      }))
+    })
+  }
+
+  useEffect(() => {
+    if (typeof window === 'undefined' || typeof ResizeObserver === 'undefined')
+      return
+
+    ro.current = new ResizeObserver((entries) => {
+      settleSync(() => {
+        const arr = Object.entries(elements.current)
+        entries
+          .map((entry) => arr.find(([id, ref]) => ref.current === entry.target))
+          .forEach((map) => {
+            if (map && map.length === 2) {
+              const [id] = map
+              onChange(id)
+            }
+          })
+      })
+    })
+
+    setReady(true)
+
+    return () => {
+      ro.current?.disconnect()
+    }
+  }, [])
+
+  const observe = (id: string, elementRef: MutableRefObject<Element>) => {
+    if (!ro.current) return
+
+    elements.current[id] = elementRef
+    onChange(id)
+    elementRef.current instanceof Element &&
+      ro.current.observe(elementRef.current)
+  }
+
+  const unobserve = (id: string) => {
+    if (!ro.current) return
+
+    const el = elements.current[id]
+    if (!el) return
+
+    el.current instanceof Element && ro.current.unobserve(el.current)
+    delete elements.current[id]
+    setRects((val) => omit(val, id))
+  }
+
+  return (
+    <ResizeObserverContext.Provider
+      value={{
+        observe,
+        unobserve,
+        rect: rects,
+        ready,
+      }}
+    >
+      {children}
+    </ResizeObserverContext.Provider>
+  )
+}
diff --git a/packages/lsd-react/src/components/ResizeObserver/index.ts b/packages/lsd-react/src/components/ResizeObserver/index.ts
new file mode 100644
index 0000000..3ffa4a8
--- /dev/null
+++ b/packages/lsd-react/src/components/ResizeObserver/index.ts
@@ -0,0 +1 @@
+export { ResizeObserverProvider } from './ResizeObserverProvider'
diff --git a/packages/lsd-react/src/components/TabItem/TabItem.classes.ts b/packages/lsd-react/src/components/TabItem/TabItem.classes.ts
new file mode 100644
index 0000000..0d422d4
--- /dev/null
+++ b/packages/lsd-react/src/components/TabItem/TabItem.classes.ts
@@ -0,0 +1,11 @@
+export const tabItemClasses = {
+  root: `lsd-tab-item`,
+  text: `lsd-tab-item--text`,
+  icon: `lsd-tab-item--icon`,
+
+  disabled: 'lsd-tab-item--disabled',
+  selected: 'lsd-tab-item--selected',
+  small: 'lsd-tab-item--small',
+  medium: 'lsd-tab-item--medium',
+  large: 'lsd-tab-item--large',
+}
diff --git a/packages/lsd-react/src/components/TabItem/TabItem.stories.tsx b/packages/lsd-react/src/components/TabItem/TabItem.stories.tsx
new file mode 100644
index 0000000..265d934
--- /dev/null
+++ b/packages/lsd-react/src/components/TabItem/TabItem.stories.tsx
@@ -0,0 +1,43 @@
+import { Meta, Story } from '@storybook/react'
+import { useStorybookIconComponent } from '../../utils/storybook.utils'
+import { TabItem, TabItemProps } from './TabItem'
+
+export default {
+  title: 'TabItem',
+  component: TabItem,
+  argTypes: {
+    size: {
+      type: {
+        name: 'enum',
+        value: ['small', 'medium', 'large'],
+      },
+      defaultValue: 'large',
+    },
+    icon: {
+      type: {
+        name: 'enum',
+        value: useStorybookIconComponent.options,
+      },
+      defaultValue: 'FolderIcon',
+    },
+  },
+} as Meta
+
+export const Root: Story<TabItemProps & { icon: string }> = ({
+  icon,
+  ...args
+}) => {
+  const Icon = useStorybookIconComponent(icon)
+
+  return (
+    <TabItem {...args} icon={Icon && <Icon color="primary" />}>
+      Tab
+    </TabItem>
+  )
+}
+
+Root.args = {
+  disabled: false,
+  selected: false,
+  size: 'large',
+}
diff --git a/packages/lsd-react/src/components/TabItem/TabItem.styles.ts b/packages/lsd-react/src/components/TabItem/TabItem.styles.ts
new file mode 100644
index 0000000..a1bdf9a
--- /dev/null
+++ b/packages/lsd-react/src/components/TabItem/TabItem.styles.ts
@@ -0,0 +1,70 @@
+import { css } from '@emotion/react'
+import { tabItemClasses } from './TabItem.classes'
+
+export const TabItemStyles = css`
+  .${tabItemClasses.root} {
+    background: rgb(var(--lsd-surface-primary));
+    border: 1px solid transparent;
+    cursor: pointer;
+
+    display: flex;
+    flex-direction: row;
+    align-items: center;
+    justify-content: space-between;
+
+    &:hover {
+      text-decoration: underline;
+    }
+  }
+
+  .${tabItemClasses.text} {
+    overflow: hidden;
+    white-space: nowrap;
+    text-overflow: ellipsis;
+  }
+
+  .${tabItemClasses.icon} {
+    margin-left: 14px;
+  }
+
+  .${tabItemClasses.selected} {
+    border: 1px solid rgb(var(--lsd-border-primary));
+
+    &:hover {
+      text-decoration: none;
+    }
+  }
+
+  .${tabItemClasses.disabled} {
+    cursor: default;
+    opacity: 0.34;
+
+    &:hover {
+      text-decoration: none;
+    }
+  }
+
+  .${tabItemClasses.small} {
+    padding: 6px 12px;
+
+    .${tabItemClasses.icon} {
+      margin-left: 10px;
+    }
+  }
+
+  .${tabItemClasses.medium} {
+    padding: 6px 14px;
+
+    .${tabItemClasses.icon} {
+      margin-left: 12px;
+    }
+  }
+
+  .${tabItemClasses.large} {
+    padding: 10px 18px;
+
+    .${tabItemClasses.icon} {
+      margin-left: 14px;
+    }
+  }
+`
diff --git a/packages/lsd-react/src/components/TabItem/TabItem.tsx b/packages/lsd-react/src/components/TabItem/TabItem.tsx
new file mode 100644
index 0000000..0bccb93
--- /dev/null
+++ b/packages/lsd-react/src/components/TabItem/TabItem.tsx
@@ -0,0 +1,61 @@
+import clsx from 'clsx'
+import React from 'react'
+import { useTabsContext } from '../Tabs/Tab.context'
+import { Typography } from '../Typography'
+import { tabItemClasses } from './TabItem.classes'
+
+export type TabItemProps = React.ButtonHTMLAttributes<HTMLButtonElement> & {
+  name: string
+  selected?: boolean
+  inactive?: boolean
+  icon?: React.ReactNode
+  size?: 'small' | 'medium' | 'large'
+}
+
+export const TabItem: React.FC<TabItemProps> & {
+  classes: typeof tabItemClasses
+} = ({
+  name,
+  size: _size = 'large',
+  selected: _selected = false,
+  inactive = false,
+  icon,
+  children,
+  ...props
+}) => {
+  const tabs = useTabsContext()
+  const size = tabs?.size ?? _size
+  const selected = tabs ? tabs.activeTab === name : _selected
+
+  const onClick: React.MouseEventHandler<HTMLButtonElement> = (event) => {
+    props.onClick && props.onClick(event)
+    if (inactive) return
+
+    tabs?.setActiveTab && tabs.setActiveTab(name)
+  }
+
+  return (
+    <button
+      {...props}
+      className={clsx(
+        props.className,
+        tabItemClasses.root,
+        tabItemClasses[size],
+        selected && tabItemClasses.selected,
+        props.disabled && tabItemClasses.disabled,
+      )}
+      onClick={onClick}
+    >
+      <Typography
+        component="span"
+        className={tabItemClasses.text}
+        variant={size === 'small' ? 'label2' : 'label1'}
+      >
+        {children}
+      </Typography>
+      {icon && <span className={tabItemClasses.icon}>{icon}</span>}
+    </button>
+  )
+}
+
+TabItem.classes = tabItemClasses
diff --git a/packages/lsd-react/src/components/TabItem/index.ts b/packages/lsd-react/src/components/TabItem/index.ts
new file mode 100644
index 0000000..d8cff97
--- /dev/null
+++ b/packages/lsd-react/src/components/TabItem/index.ts
@@ -0,0 +1 @@
+export * from './TabItem'
diff --git a/packages/lsd-react/src/components/Tabs/Tab.context.ts b/packages/lsd-react/src/components/Tabs/Tab.context.ts
new file mode 100644
index 0000000..c0a265a
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/Tab.context.ts
@@ -0,0 +1,13 @@
+import React from 'react'
+import { TabsProps } from './Tabs'
+
+export type TabContextType = {
+  activeTab?: string | null
+  setActiveTab: (name: string) => void
+
+  size?: TabsProps['size']
+}
+
+export const TabsContext = React.createContext<TabContextType>(null as any)
+
+export const useTabsContext = () => React.useContext(TabsContext)
diff --git a/packages/lsd-react/src/components/Tabs/Tabs.classes.ts b/packages/lsd-react/src/components/Tabs/Tabs.classes.ts
new file mode 100644
index 0000000..b1325d4
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/Tabs.classes.ts
@@ -0,0 +1,7 @@
+export const tabsClasses = {
+  root: `lsd-tabs`,
+  fullWidth: 'lsd-tabs--full-width',
+  withScrollControls: 'lsd-tabs--with-scroll-controls',
+  leftScrollControl: 'lsd-tabs__left-scroll-control',
+  rightScrollControl: 'lsd-tabs__right-scroll-control',
+}
diff --git a/packages/lsd-react/src/components/Tabs/Tabs.stories.tsx b/packages/lsd-react/src/components/Tabs/Tabs.stories.tsx
new file mode 100644
index 0000000..5818de7
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/Tabs.stories.tsx
@@ -0,0 +1,63 @@
+import { Meta, Story } from '@storybook/react'
+import { useStorybookIconComponent } from '../../utils/storybook.utils'
+import { TabItem } from '../TabItem'
+import { Tabs, TabsProps } from './Tabs'
+
+export default {
+  title: 'Tabs',
+  component: Tabs,
+  argTypes: {
+    size: {
+      type: {
+        name: 'enum',
+        value: ['small', 'medium', 'large'],
+      },
+      defaultValue: 'large',
+    },
+    icon: {
+      type: {
+        name: 'enum',
+        value: useStorybookIconComponent.options,
+      },
+      defaultValue: 'FolderIcon',
+    },
+    tabs: {
+      type: {
+        name: 'number',
+      },
+      defaultValue: 4,
+    },
+  },
+} as Meta
+
+export const Root: Story<
+  TabsProps & {
+    icon: string
+    tabs: number
+  }
+> = ({ icon, tabs, ...args }) => {
+  const IconComponent = useStorybookIconComponent(icon)
+
+  return (
+    <div style={{ width: '100%' }}>
+      <Tabs {...args} activeTab="Tab 1">
+        {new Array(Math.max(1, tabs)).fill(null).map((tab, index) => (
+          <TabItem
+            key={index}
+            name={`Tab ${index + 1}`}
+            icon={
+              IconComponent && <IconComponent color="primary"></IconComponent>
+            }
+          >
+            {`Tab ${index + 1}`}
+          </TabItem>
+        ))}
+      </Tabs>
+    </div>
+  )
+}
+
+Root.args = {
+  fullWidth: false,
+  scrollControls: true,
+}
diff --git a/packages/lsd-react/src/components/Tabs/Tabs.styles.ts b/packages/lsd-react/src/components/Tabs/Tabs.styles.ts
new file mode 100644
index 0000000..0e31590
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/Tabs.styles.ts
@@ -0,0 +1,47 @@
+import { css } from '@emotion/react'
+import { tabsClasses } from './Tabs.classes'
+
+export const TabsStyles = css`
+  .${tabsClasses.root} {
+    display: flex;
+    flex-direction: row;
+    overflow: auto;
+
+    & > * {
+      flex-shrink: 0;
+    }
+  }
+
+  .${tabsClasses.fullWidth} {
+    width: 100%;
+    justify-content: stretch;
+
+    & > * {
+      width: 100%;
+      flex: 1 0;
+    }
+  }
+
+  .${tabsClasses.root} {
+    &::-webkit-scrollbar {
+      display: none;
+    }
+
+    -ms-overflow-style: none;
+    scrollbar-width: none;
+  }
+
+  .${tabsClasses.leftScrollControl} {
+    left: 0;
+  }
+
+  .${tabsClasses.rightScrollControl} {
+    right: 0;
+  }
+
+  .${tabsClasses.rightScrollControl}, .${tabsClasses.leftScrollControl} {
+    top: 0;
+    flex: 0 1;
+    position: sticky;
+  }
+`
diff --git a/packages/lsd-react/src/components/Tabs/Tabs.tsx b/packages/lsd-react/src/components/Tabs/Tabs.tsx
new file mode 100644
index 0000000..df8905c
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/Tabs.tsx
@@ -0,0 +1,87 @@
+import clsx from 'clsx'
+import React, { useEffect, useRef, useState } from 'react'
+import { useHorizontalScroll } from '../../utils/useHorizontalScroll'
+import { NavigateBeforeIcon, NavigateNextIcon } from '../Icons'
+import { TabItem } from '../TabItem'
+import { TabsContext } from './Tab.context'
+import { tabsClasses } from './Tabs.classes'
+
+export type TabsProps = Omit<
+  React.HTMLAttributes<HTMLDivElement>,
+  'onChange'
+> & {
+  activeTab?: string | null
+  fullWidth?: boolean
+  onChange?: (activeTab: string) => void
+  size?: 'small' | 'medium' | 'large'
+  scrollControls?: boolean
+}
+
+export const Tabs: React.FC<TabsProps> & {
+  classes: typeof tabsClasses
+} = ({
+  size = 'large',
+  fullWidth = false,
+  scrollControls = false,
+  onChange,
+  activeTab,
+  children,
+  ...props
+}) => {
+  const ref = useRef<HTMLDivElement>(null)
+  const [value, setValue] = useState(activeTab)
+
+  const setActiveTab = (tab: string) => {
+    if (onChange) onChange(tab)
+    else setValue(tab)
+  }
+
+  useEffect(() => setValue(activeTab), [activeTab])
+
+  const scroll = useHorizontalScroll(
+    ref as React.MutableRefObject<HTMLElement>,
+    { scrollBehavior: 'smooth', deps: [children] },
+  )
+  const canScroll = scroll.left !== 0 || scroll.right !== 0
+
+  return (
+    <TabsContext.Provider value={{ activeTab: value, setActiveTab, size }}>
+      <div
+        ref={ref}
+        {...props}
+        className={clsx(
+          props.className,
+          tabsClasses.root,
+          fullWidth && tabsClasses.fullWidth,
+          scrollControls && canScroll && tabsClasses.withScrollControls,
+        )}
+      >
+        {scrollControls && canScroll && (
+          <TabItem
+            inactive
+            name="Prev"
+            disabled={scroll.left === 0}
+            onClick={() => scroll.toLeft()}
+            className={tabsClasses.leftScrollControl}
+          >
+            <NavigateBeforeIcon color="primary" />
+          </TabItem>
+        )}
+        {children}
+        {scrollControls && canScroll && (
+          <TabItem
+            inactive
+            name="Next"
+            disabled={scroll.right === 0}
+            onClick={() => scroll.toRight()}
+            className={tabsClasses.rightScrollControl}
+          >
+            <NavigateNextIcon color="primary" />
+          </TabItem>
+        )}
+      </div>
+    </TabsContext.Provider>
+  )
+}
+
+Tabs.classes = tabsClasses
diff --git a/packages/lsd-react/src/components/Tabs/index.ts b/packages/lsd-react/src/components/Tabs/index.ts
new file mode 100644
index 0000000..443079c
--- /dev/null
+++ b/packages/lsd-react/src/components/Tabs/index.ts
@@ -0,0 +1 @@
+export * from './Tabs'
diff --git a/packages/lsd-react/src/components/Theme/ThemeProvider.tsx b/packages/lsd-react/src/components/Theme/ThemeProvider.tsx
index d2ab302..c7da4f4 100644
--- a/packages/lsd-react/src/components/Theme/ThemeProvider.tsx
+++ b/packages/lsd-react/src/components/Theme/ThemeProvider.tsx
@@ -2,6 +2,7 @@ import { Global, ThemeProvider as EmotionThemeProvider } from '@emotion/react'
 import React from 'react'
 import { CSSBaseline } from '../CSSBaseline'
 import { PortalProvider } from '../PortalProvider'
+import { ResizeObserverProvider } from '../ResizeObserver'
 import { Theme } from './types'
 
 export type ThemeProviderProps = React.PropsWithChildren<{
@@ -13,13 +14,15 @@ export const ThemeProvider: React.FC<ThemeProviderProps> = ({
   children,
 }) => {
   return (
-    <ThemeContext.Provider value={{ theme }}>
+    <ResizeObserverProvider>
       <PortalProvider>
-        <EmotionThemeProvider theme={theme}>{children}</EmotionThemeProvider>
-        <CSSBaseline theme={theme} />
-        <Global styles={theme.globalStyles} />
+        <ThemeContext.Provider value={{ theme }}>
+          <EmotionThemeProvider theme={theme}>{children}</EmotionThemeProvider>
+          <CSSBaseline theme={theme} />
+          <Global styles={theme.globalStyles} />
+        </ThemeContext.Provider>
       </PortalProvider>
-    </ThemeContext.Provider>
+    </ResizeObserverProvider>
   )
 }
 
diff --git a/packages/lsd-react/src/index.ts b/packages/lsd-react/src/index.ts
index 9d309ab..d728ac5 100644
--- a/packages/lsd-react/src/index.ts
+++ b/packages/lsd-react/src/index.ts
@@ -3,4 +3,6 @@ export * from './components/Dropdown'
 export * from './components/DropdownItem'
 export * from './components/Icons'
 export * from './components/ListBox'
+export * from './components/TabItem'
+export * from './components/Tabs'
 export * from './components/Theme'
diff --git a/packages/lsd-react/src/utils/counter.util.ts b/packages/lsd-react/src/utils/counter.util.ts
new file mode 100644
index 0000000..25b7bf1
--- /dev/null
+++ b/packages/lsd-react/src/utils/counter.util.ts
@@ -0,0 +1,9 @@
+export const createCounter = (start = 0) => {
+  let i = start - 1
+
+  return () => {
+    i++
+
+    return i
+  }
+}
diff --git a/packages/lsd-react/src/utils/promise.utils.ts b/packages/lsd-react/src/utils/promise.utils.ts
new file mode 100644
index 0000000..0be3fc7
--- /dev/null
+++ b/packages/lsd-react/src/utils/promise.utils.ts
@@ -0,0 +1,21 @@
+export const settle = async <R, E = Error>(
+  promise: Promise<R> | (() => Promise<R>),
+): Promise<[R, undefined] | [undefined, E]> => {
+  try {
+    const result: R =
+      typeof promise === 'function' ? await promise() : await promise
+    return [result, undefined]
+  } catch (error) {
+    return [undefined, error as E]
+  }
+}
+
+export const settleSync = <R, E = Error>(
+  func: () => R,
+): [R, undefined] | [undefined, E] => {
+  try {
+    return [func(), undefined]
+  } catch (error) {
+    return [undefined, error as E]
+  }
+}
diff --git a/packages/lsd-react/src/utils/storybook.utils.ts b/packages/lsd-react/src/utils/storybook.utils.ts
new file mode 100644
index 0000000..698b8bf
--- /dev/null
+++ b/packages/lsd-react/src/utils/storybook.utils.ts
@@ -0,0 +1,12 @@
+import React from 'react'
+import * as Icons from '../components/Icons'
+import { LsdIconProps } from '../components/Icons'
+
+export const useStorybookIconComponent = (name: string) => {
+  const Component = (Icons as any)[name]
+
+  if (!Component) return undefined
+  return Component as React.ComponentType<LsdIconProps>
+}
+
+useStorybookIconComponent.options = ['None', ...Object.keys(Icons)]
diff --git a/packages/lsd-react/src/utils/useEventListener.ts b/packages/lsd-react/src/utils/useEventListener.ts
new file mode 100644
index 0000000..7115e06
--- /dev/null
+++ b/packages/lsd-react/src/utils/useEventListener.ts
@@ -0,0 +1,28 @@
+import { useEffect, useMemo } from 'react'
+
+export const useEventListener = <
+  T = any,
+  E extends { addEventListener: any; removeEventListener: any } = any,
+>(
+  key: string | (() => string),
+  element: E | (() => E),
+  listener: (event: T) => void,
+  options?: boolean | AddEventListenerOptions,
+  deps?: any[],
+) => {
+  const _key = useMemo(() => (typeof key === 'string' ? key : key()), [])
+  const _element = useMemo(
+    () => (typeof element === 'function' ? element() : element),
+    [element],
+  )
+
+  useEffect(() => {
+    if (!_element?.addEventListener || !_element?.removeEventListener) return
+
+    _element.addEventListener(_key, listener, options)
+
+    return () => {
+      _element.removeEventListener(_key, listener, options)
+    }
+  }, [_key, _element])
+}
diff --git a/packages/lsd-react/src/utils/useHorizontalScroll.ts b/packages/lsd-react/src/utils/useHorizontalScroll.ts
new file mode 100644
index 0000000..d46c023
--- /dev/null
+++ b/packages/lsd-react/src/utils/useHorizontalScroll.ts
@@ -0,0 +1,88 @@
+import React, { useEffect, useMemo, useRef, useState } from 'react'
+import { useEventListener } from './useEventListener'
+import { useResizeObserver } from './useResizeObserver'
+
+export type UseHorizontalScrollReturnType = {
+  right: number
+  left: number
+  toRight: (width?: number) => void
+  toLeft: (width?: number) => void
+}
+
+const calcAvailableWidth = (
+  direction: number,
+  scrollLeft: number,
+  scrollWidth: number,
+  clientWidth: number,
+) => (direction === -1 ? scrollLeft : scrollWidth - (clientWidth + scrollLeft))
+
+export const useHorizontalScroll = (
+  ref: React.MutableRefObject<HTMLElement>,
+  options?: {
+    scrollBehavior?: ScrollBehavior
+    deps?: any[]
+  },
+) => {
+  const rect = useResizeObserver(ref)
+  const [scroll, setScroll] = useState(ref?.current?.scrollLeft ?? 0)
+  const [leftAvailableWidth, setLeftAvailableWidth] = useState(0)
+  const [rightAvailableWidth, setRightAvailableWidth] = useState(0)
+
+  const timeoutRef = useRef(null)
+
+  useEventListener<MouseEvent>(
+    'scroll',
+    ref.current,
+    (event) => {
+      setScroll((event.target as HTMLDivElement).scrollLeft)
+    },
+    { passive: true },
+    [],
+  )
+
+  const onChange = () => {
+    timeoutRef.current && clearTimeout(timeoutRef.current)
+
+    if (!ref.current) return
+    const { scrollLeft, scrollWidth, clientWidth } = ref.current
+
+    setRightAvailableWidth(
+      calcAvailableWidth(1, scrollLeft, scrollWidth, clientWidth),
+    )
+    setLeftAvailableWidth(
+      calcAvailableWidth(-1, scrollLeft, scrollWidth, clientWidth),
+    )
+  }
+
+  useEffect(onChange, [rect, scroll, options?.deps])
+
+  const toScroll = (direction: number, width?: number) => {
+    const { clientWidth, scrollLeft } = ref.current
+
+    const firstChildInViewport = Array.from(ref.current.childNodes).find(
+      (child) => (child as HTMLElement).getBoundingClientRect().x >= 0,
+    )
+
+    const w = Math.max(
+      width ?? clientWidth / 3,
+      firstChildInViewport
+        ? (firstChildInViewport as HTMLElement).clientWidth
+        : 0,
+    )
+
+    ref.current.scrollTo({
+      behavior: options?.scrollBehavior ?? 'smooth',
+      left: scrollLeft + w * direction,
+    })
+  }
+
+  return useMemo<UseHorizontalScrollReturnType>(
+    () => ({
+      right: rightAvailableWidth,
+      left: leftAvailableWidth,
+      toRight: toScroll.bind(null, 1),
+      toLeft: toScroll.bind(null, -1),
+    }),
+    [rightAvailableWidth, leftAvailableWidth],
+  )
+}
diff --git a/packages/lsd-react/src/utils/useResizeObserver.ts b/packages/lsd-react/src/utils/useResizeObserver.ts
new file mode 100644
index 0000000..dada26e
--- /dev/null
+++ b/packages/lsd-react/src/utils/useResizeObserver.ts
@@ -0,0 +1,37 @@
+import { MutableRefObject, useEffect, useMemo } from 'react'
+import {
+  useDOMRect,
+  useResizeObserverAPI,
+} from '../components/ResizeObserver/ResizeObserverContext'
+import { createCounter } from './counter.util'
+
+const defaultValue =
+  typeof DOMRectReadOnly === 'undefined'
+    ? null
+    : new DOMRectReadOnly(0, 0, 0, 0)
+
+const genId = createCounter()
+
+export const useResizeObserver = (
+  ref: MutableRefObject<any>,
+  refId?: string,
+): DOMRect => {
+  const api = useResizeObserverAPI()
+
+  const id = useMemo(() => refId ?? genId().toString(), [refId])
+  const rect = useDOMRect(id) ?? defaultValue
+
+  useEffect(() => {
+    if (!api || !api.ready) return
+
+    if (ref.current) {
+      api.observe(id, ref)
+    }
+
+    return () => {
+      api.unobserve(id)
+    }
+  }, [api.ready, ref.current])
+
+  return rect
+}