diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/playlist/AudioContentPlayListPlayerFragment.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/playlist/AudioContentPlayListPlayerFragment.kt
new file mode 100644
index 0000000..0b2dffc
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/playlist/AudioContentPlayListPlayerFragment.kt
@@ -0,0 +1,15 @@
+package kr.co.vividnext.sodalive.audio_content.playlist
+
+import android.os.Bundle
+import android.view.View
+import kr.co.vividnext.sodalive.base.BaseFragment
+import kr.co.vividnext.sodalive.databinding.FragmentAudioContentPlaylistBinding
+
+class AudioContentPlayListPlayerFragment : BaseFragment<FragmentAudioContentPlaylistBinding>(
+    FragmentAudioContentPlaylistBinding::inflate
+) {
+    override fun onViewCreated(view: View, savedInstanceState: Bundle?) {
+        super.onViewCreated(view, savedInstanceState)
+
+    }
+}
diff --git a/app/src/main/res/drawable-xxhdpi/ic_heart_eee.png b/app/src/main/res/drawable-xxhdpi/ic_heart_eee.png
new file mode 100755
index 0000000..3b11eb8
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_heart_eee.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_message_square_eee.png b/app/src/main/res/drawable-xxhdpi/ic_message_square_eee.png
new file mode 100755
index 0000000..5824573
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_message_square_eee.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_player_next_15.png b/app/src/main/res/drawable-xxhdpi/ic_player_next_15.png
new file mode 100755
index 0000000..69e92ed
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_player_next_15.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_player_pause.png b/app/src/main/res/drawable-xxhdpi/ic_player_pause.png
new file mode 100755
index 0000000..12310d9
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_player_pause.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_player_play.png b/app/src/main/res/drawable-xxhdpi/ic_player_play.png
new file mode 100755
index 0000000..819eb53
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_player_play.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_player_prev_15.png b/app/src/main/res/drawable-xxhdpi/ic_player_prev_15.png
new file mode 100755
index 0000000..9800457
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_player_prev_15.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_playlist.png b/app/src/main/res/drawable-xxhdpi/ic_playlist.png
new file mode 100644
index 0000000..0127d74
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_playlist.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_skip_back.png b/app/src/main/res/drawable-xxhdpi/ic_skip_back.png
new file mode 100755
index 0000000..8846e1f
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_skip_back.png differ
diff --git a/app/src/main/res/drawable-xxhdpi/ic_skip_forward.png b/app/src/main/res/drawable-xxhdpi/ic_skip_forward.png
new file mode 100755
index 0000000..2fb1d3e
Binary files /dev/null and b/app/src/main/res/drawable-xxhdpi/ic_skip_forward.png differ
diff --git a/app/src/main/res/layout/fragment_audio_content_playlist.xml b/app/src/main/res/layout/fragment_audio_content_playlist.xml
new file mode 100644
index 0000000..4cec0d9
--- /dev/null
+++ b/app/src/main/res/layout/fragment_audio_content_playlist.xml
@@ -0,0 +1,200 @@
+<?xml version="1.0" encoding="utf-8"?>
+<androidx.constraintlayout.widget.ConstraintLayout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:app="http://schemas.android.com/apk/res-auto"
+    xmlns:tools="http://schemas.android.com/tools"
+    android:layout_width="match_parent"
+    android:layout_height="match_parent"
+    android:background="@color/black"
+    android:padding="20dp">
+
+    <ImageView
+        android:id="@+id/iv_close"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_close_white"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintTop_toTopOf="parent" />
+
+    <TextView
+        android:id="@+id/tv_title"
+        android:layout_width="0dp"
+        android:layout_height="wrap_content"
+        android:layout_marginTop="16dp"
+        android:ellipsize="end"
+        android:fontFamily="@font/gmarket_sans_medium"
+        android:maxLines="2"
+        android:textColor="@color/color_eeeeee"
+        android:textSize="16sp"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintStart_toStartOf="parent"
+        app:layout_constraintTop_toBottomOf="@+id/iv_close"
+        tools:text="JFLA 커버곡 Avicii - Waiting For Love + Hey Brother" />
+
+    <ImageView
+        android:id="@+id/iv_creator_profile"
+        android:layout_width="26.7dp"
+        android:layout_height="26.7dp"
+        android:contentDescription="@null"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_creator_follow"
+        app:layout_constraintStart_toStartOf="@+id/tv_title"
+        app:layout_constraintTop_toTopOf="@+id/iv_creator_follow"
+        tools:src="@mipmap/ic_launcher" />
+
+    <TextView
+        android:id="@+id/tv_creator_nickname"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:layout_marginStart="5.3dp"
+        android:fontFamily="@font/gmarket_sans_medium"
+        android:textColor="@color/color_909090"
+        android:textSize="13.3sp"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_creator_profile"
+        app:layout_constraintStart_toEndOf="@+id/iv_creator_profile"
+        app:layout_constraintTop_toTopOf="@+id/iv_creator_profile"
+        tools:text="닉네임" />
+
+    <ImageView
+        android:id="@+id/iv_creator_follow"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:layout_marginTop="21dp"
+        android:contentDescription="@null"
+        android:src="@drawable/btn_follow_big"
+        app:layout_constraintEnd_toEndOf="@+id/tv_title"
+        app:layout_constraintTop_toBottomOf="@+id/tv_title" />
+
+    <LinearLayout
+        android:layout_width="240dp"
+        android:layout_height="wrap_content"
+        android:orientation="vertical"
+        app:layout_constraintBottom_toTopOf="@+id/sb_progress"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintStart_toStartOf="parent"
+        app:layout_constraintTop_toBottomOf="@+id/iv_creator_follow">
+
+        <ImageView
+            android:id="@+id/iv_cover"
+            android:layout_width="240dp"
+            android:layout_height="240dp"
+            android:contentDescription="@null"
+            tools:src="@drawable/img_compleate_book" />
+
+        <LinearLayout
+            android:layout_width="match_parent"
+            android:layout_height="wrap_content"
+            android:layout_marginTop="13.3dp"
+            android:orientation="horizontal">
+
+            <ImageView
+                android:id="@+id/iv_like_heart"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:contentDescription="@null"
+                android:src="@drawable/ic_heart_eee" />
+
+            <ImageView
+                android:id="@+id/iv_comment"
+                android:layout_width="wrap_content"
+                android:layout_height="wrap_content"
+                android:layout_marginStart="13.3dp"
+                android:contentDescription="@null"
+                android:src="@drawable/ic_message_square_eee" />
+        </LinearLayout>
+    </LinearLayout>
+
+    <SeekBar
+        android:id="@+id/sb_progress"
+        android:layout_width="0dp"
+        android:layout_height="wrap_content"
+        android:layout_marginBottom="5.3dp"
+        app:layout_constraintBottom_toTopOf="@+id/tv_progress_time"
+        app:layout_constraintEnd_toEndOf="@+id/tv_total_time"
+        app:layout_constraintStart_toStartOf="@+id/tv_progress_time" />
+
+    <TextView
+        android:id="@+id/tv_progress_time"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:layout_marginBottom="21dp"
+        android:fontFamily="@font/gmarket_sans_medium"
+        android:textColor="@color/color_bbbbbb"
+        android:textSize="12sp"
+        app:layout_constraintBottom_toTopOf="@+id/iv_play_or_pause"
+        app:layout_constraintStart_toStartOf="parent"
+        tools:text="02:36" />
+
+    <TextView
+        android:id="@+id/tv_total_time"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:fontFamily="@font/gmarket_sans_medium"
+        android:textColor="@color/color_777777"
+        android:textSize="12sp"
+        app:layout_constraintBottom_toBottomOf="@+id/tv_progress_time"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintTop_toTopOf="@+id/tv_progress_time"
+        tools:text="06:19" />
+
+    <ImageView
+        android:id="@+id/iv_play_or_pause"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:layout_marginBottom="21dp"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_player_play"
+        app:layout_constraintBottom_toTopOf="@+id/iv_playlist"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintStart_toStartOf="parent" />
+
+    <ImageView
+        android:id="@+id/iv_skip_back"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_skip_back"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_play_or_pause"
+        app:layout_constraintStart_toStartOf="parent"
+        app:layout_constraintTop_toTopOf="@+id/iv_play_or_pause" />
+
+    <ImageView
+        android:id="@+id/iv_prev_15"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_player_prev_15"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_play_or_pause"
+        app:layout_constraintEnd_toStartOf="@+id/iv_play_or_pause"
+        app:layout_constraintStart_toEndOf="@+id/iv_skip_back"
+        app:layout_constraintTop_toTopOf="@+id/iv_play_or_pause" />
+
+    <ImageView
+        android:id="@+id/iv_skip_forward"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_skip_forward"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_play_or_pause"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintTop_toTopOf="@+id/iv_play_or_pause" />
+
+    <ImageView
+        android:id="@+id/iv_next_15"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_player_next_15"
+        app:layout_constraintBottom_toBottomOf="@+id/iv_play_or_pause"
+        app:layout_constraintEnd_toStartOf="@+id/iv_skip_forward"
+        app:layout_constraintStart_toEndOf="@+id/iv_play_or_pause"
+        app:layout_constraintTop_toTopOf="@+id/iv_play_or_pause" />
+
+    <ImageView
+        android:id="@+id/iv_playlist"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_playlist"
+        app:layout_constraintBottom_toBottomOf="parent"
+        app:layout_constraintEnd_toEndOf="parent" />
+</androidx.constraintlayout.widget.ConstraintLayout>