diff --git a/src/assets/plus.svg b/src/assets/plus.svg
new file mode 100644
index 0000000..f987f5d
--- /dev/null
+++ b/src/assets/plus.svg
@@ -0,0 +1,4 @@
+<svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg">
+<path fill-rule="evenodd" clip-rule="evenodd" d="M10 2C10.4142 2 10.75 2.33579 10.75 2.75L10.75 17.25C10.75 17.6642 10.4142 18 10 18C9.58579 18 9.25 17.6642 9.25 17.25L9.25 2.75C9.25 2.33579 9.58579 2 10 2Z" fill="#A9AABC"/>
+<path fill-rule="evenodd" clip-rule="evenodd" d="M2 10C2 9.58579 2.33579 9.25 2.75 9.25H17.25C17.6642 9.25 18 9.58579 18 10C18 10.4142 17.6642 10.75 17.25 10.75L2.75 10.75C2.33579 10.75 2 10.4142 2 10Z" fill="#A9AABC"/>
+</svg>
diff --git a/src/assets/upload.svg b/src/assets/upload.svg
new file mode 100644
index 0000000..cd1a085
--- /dev/null
+++ b/src/assets/upload.svg
@@ -0,0 +1,4 @@
+<svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg">
+<path d="M2.75 9.80957L9.28101 3.05335C9.67409 2.64671 10.3259 2.64671 10.719 3.05335L17.25 9.80957" stroke="#BF9BFD" stroke-width="1.5" stroke-linecap="round"/>
+<path d="M10 3.25V17.25" stroke="#BF9BFD" stroke-width="1.5" stroke-linecap="round"/>
+</svg>
diff --git a/src/assets/upload_active.svg b/src/assets/upload_active.svg
new file mode 100644
index 0000000..1393336
--- /dev/null
+++ b/src/assets/upload_active.svg
@@ -0,0 +1,4 @@
+<svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg">
+<path d="M2.75 9.80957L9.28101 3.05335C9.67409 2.64671 10.3259 2.64671 10.719 3.05335L17.25 9.80957" stroke="white" stroke-width="1.5" stroke-linecap="round"/>
+<path d="M10 3.25V17.25" stroke="white" stroke-width="1.5" stroke-linecap="round"/>
+</svg>
diff --git a/src/components/molecules/comment/CommentInput.tsx b/src/components/molecules/comment/CommentInput.tsx
new file mode 100644
index 0000000..62abf23
--- /dev/null
+++ b/src/components/molecules/comment/CommentInput.tsx
@@ -0,0 +1,91 @@
+import {
+  ChangeEvent,
+  useEffect,
+  useLayoutEffect,
+  useRef,
+  useState,
+} from 'react';
+import { textAreaVariants } from '@/components/atoms/textArea/TextArea';
+
+interface CommentInputProps {
+  value: string;
+  onChange: (value: string) => void;
+  placeholder?: string;
+  minHeight: number;
+  maxHeight?: number;
+  maxLineCount?: number;
+}
+
+export const CommentInput = ({
+  value,
+  onChange,
+  placeholder,
+  minHeight,
+  maxHeight = minHeight,
+  maxLineCount,
+  ...props
+}: CommentInputProps) => {
+  const wrapperRef = useRef<HTMLDivElement>(null);
+  const textAreaRef = useRef<HTMLTextAreaElement>(null);
+  const [paddingTop, setPaddingTop] = useState<number | null>(null);
+
+  const handleTextChange = (event: ChangeEvent<HTMLTextAreaElement>) => {
+    onChange(event.target.value);
+  };
+
+  useEffect(() => {
+    if (!wrapperRef.current) return;
+    const computedStyle = window.getComputedStyle(wrapperRef.current);
+    setPaddingTop(parseInt(computedStyle.paddingTop, 10) || null);
+  }, []);
+
+  useLayoutEffect(() => {
+    const textArea = textAreaRef.current;
+    const wrapper = wrapperRef.current;
+    if (!textArea || !wrapper || paddingTop === null) return;
+
+    const { scrollHeight, clientHeight } = textArea;
+    textArea.style.height = `${minHeight}px`;
+
+    // 한 줄만 있을 때는 minHeight 유지
+    if (scrollHeight === clientHeight) {
+      wrapper.style.paddingTop = `${paddingTop}px`;
+      return;
+    }
+
+    const lineCount = Math.floor(
+      scrollHeight / parseInt(window.getComputedStyle(textArea).lineHeight, 10),
+    );
+
+    if (maxLineCount && lineCount >= maxLineCount) {
+      textArea.style.height = `${maxHeight + paddingTop}px`;
+      wrapper.style.paddingTop = '0px';
+    } else {
+      textArea.style.height = `${lineCount === 1 ? minHeight : maxHeight}px`;
+      wrapper.style.paddingTop = `${paddingTop}px`;
+    }
+  }, [value, paddingTop]);
+
+  return (
+    <div
+      ref={wrapperRef}
+      className={'flex w-full rounded-md bg-gray-200 px-3 py-2'}
+    >
+      <textarea
+        ref={textAreaRef}
+        value={value}
+        onChange={handleTextChange}
+        placeholder={placeholder}
+        className={textAreaVariants({
+          variant: value.trim() ? 'main' : 'none',
+        })}
+        style={{
+          height: `${minHeight}px`,
+          minHeight: `${minHeight}px`,
+          maxHeight: maxLineCount ? undefined : `${maxHeight}px`,
+        }}
+        {...props}
+      />
+    </div>
+  );
+};
diff --git a/src/components/molecules/comment/index.ts b/src/components/molecules/comment/index.ts
new file mode 100644
index 0000000..c354da4
--- /dev/null
+++ b/src/components/molecules/comment/index.ts
@@ -0,0 +1 @@
+export { CommentInput } from '@/components/molecules/comment/CommentInput';
diff --git a/src/features/comment/component/CommentBox.stories.tsx b/src/features/comment/component/CommentBox.stories.tsx
new file mode 100644
index 0000000..f2522e6
--- /dev/null
+++ b/src/features/comment/component/CommentBox.stories.tsx
@@ -0,0 +1,24 @@
+import { useState } from 'react';
+import type { Meta, StoryObj } from '@storybook/react';
+import { CommentBox } from './CommentBox';
+
+const meta: Meta<typeof CommentBox> = {
+  title: 'Components/CommentBox',
+  component: CommentBox,
+  parameters: {
+    layout: 'fullscreen',
+  },
+};
+
+export default meta;
+type Story = StoryObj<typeof CommentBox>;
+
+export const Default: Story = {
+  args: {
+    text: '',
+  },
+  render: (args) => {
+    const [text, setText] = useState(args.text);
+    return <CommentBox {...args} text={text} setText={setText} />;
+  },
+};
diff --git a/src/features/comment/component/CommentBox.tsx b/src/features/comment/component/CommentBox.tsx
new file mode 100644
index 0000000..fb9779a
--- /dev/null
+++ b/src/features/comment/component/CommentBox.tsx
@@ -0,0 +1,38 @@
+import Upload from '@/assets/upload.svg';
+import UploadActive from '@/assets/upload_active.svg';
+import { CommentInput } from '@/components/molecules/comment';
+import { ImageUploader } from './ImageUploader';
+
+interface CommentBoxProps {
+  text: string;
+  setText: (text: string) => void;
+}
+
+export const CommentBox = ({ text, setText }: CommentBoxProps) => {
+  const handleUploadText = () => {
+    // text upload
+    setText('');
+  };
+
+  return (
+    <div className='absolute bottom-0 flex w-full items-center justify-between gap-3 bg-gray-100 px-5 py-2'>
+      <ImageUploader />
+
+      <CommentInput
+        value={text}
+        onChange={setText}
+        placeholder='댓글 입력'
+        minHeight={20}
+        maxHeight={42}
+        maxLineCount={3}
+      />
+
+      <div
+        className={`cursor-pointer rounded-full p-2 ${text.trim() ? 'bg-primary-400' : 'bg-primary-100'}`}
+        onClick={handleUploadText}
+      >
+        {text.trim() ? <UploadActive /> : <Upload />}
+      </div>
+    </div>
+  );
+};
diff --git a/src/features/comment/component/ImageUploader.tsx b/src/features/comment/component/ImageUploader.tsx
new file mode 100644
index 0000000..6764ab6
--- /dev/null
+++ b/src/features/comment/component/ImageUploader.tsx
@@ -0,0 +1,98 @@
+import { useState } from 'react';
+import Plus from '@/assets/plus.svg';
+
+export const ImageUploader = () => {
+  const [images, setImages] = useState<string[]>([]);
+  const [showGallery, setShowGallery] = useState(false);
+
+  const handleImageUpload = (event: React.ChangeEvent<HTMLInputElement>) => {
+    if (!event.target.files) return;
+
+    const files = Array.from(event.target.files);
+    const fileArray = files.map((file) => URL.createObjectURL(file));
+
+    setImages((prev) => [...prev, ...fileArray]);
+    setShowGallery(true);
+  };
+
+  const openNativeGallery = () => {
+    const fileInput = document.getElementById('fileInput') as HTMLInputElement;
+    if (fileInput) {
+      fileInput.click();
+    }
+  };
+
+  const handleDeleteImage = (index: number) => {
+    setImages((prev) => prev.filter((_, i) => i !== index));
+  };
+
+  const handleGalleryClose = () => {
+    // 선택한 사진 닫는 기능
+    setImages([]);
+    setShowGallery(false);
+  };
+
+  const handleUploadImage = () => {
+    // upload Image : images 변수에 저장되어 있음
+    setImages([]);
+    setShowGallery(false);
+  };
+
+  return (
+    <>
+      <input
+        type='file'
+        accept='image/*'
+        multiple
+        id='fileInput'
+        className='hidden'
+        onChange={handleImageUpload}
+      />
+
+      <div
+        className='cursor-pointer rounded-full bg-gray-200 p-2'
+        onClick={openNativeGallery}
+      >
+        <Plus />
+      </div>
+
+      {showGallery && (
+        <div className='absolute bottom-0 left-0 z-50 w-full rounded-t-2xl bg-gray-200 py-5 shadow-lg'>
+          <div className='flex items-center justify-between px-5 py-[4.5px] text-center text-lg font-medium text-white'>
+            <button
+              className='h-8 w-[52px] text-gray-600'
+              onClick={handleGalleryClose}
+            >
+              닫기
+            </button>
+            <span>선택한 사진</span>
+            <button
+              className='h-8 w-[52px] rounded-full bg-primary-400 text-base'
+              onClick={handleUploadImage}
+            >
+              전송
+            </button>
+          </div>
+
+          <div className='mt-2 grid grid-cols-3 gap-[3px]'>
+            {images.map((src, index) => (
+              <div key={index} className='relative'>
+                <img
+                  src={src}
+                  alt='업로드 하고자 하는 사진'
+                  className='h-32 w-full object-cover'
+                />
+                <button
+                  className='absolute right-1 top-1 h-6 w-6 rounded-full bg-red-500 text-xs text-white'
+                  onClick={() => handleDeleteImage(index)}
+                >
+                  ✕
+                </button>
+              </div>
+            ))}
+          </div>
+        </div>
+      )}
+    </>
+  );
+};