diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/ui/ContentCommentedAudioAdapter.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/ui/ContentCommentedAudioAdapter.kt
new file mode 100644
index 00000000..b5d4a805
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/ui/ContentCommentedAudioAdapter.kt
@@ -0,0 +1,61 @@
+package kr.co.vividnext.sodalive.v2.main.content.ui
+
+import android.graphics.Outline
+import android.view.LayoutInflater
+import android.view.View
+import android.view.ViewGroup
+import android.view.ViewOutlineProvider
+import androidx.core.view.isVisible
+import androidx.recyclerview.widget.RecyclerView
+import kr.co.vividnext.sodalive.R
+import kr.co.vividnext.sodalive.databinding.ItemContentCommentedAudioBinding
+import kr.co.vividnext.sodalive.extensions.loadUrl
+import kr.co.vividnext.sodalive.v2.main.content.model.ContentCommentedAudioUiModel
+
+class ContentCommentedAudioAdapter(
+    private val onAudioClick: (ContentCommentedAudioUiModel) -> Unit = {}
+) : RecyclerView.Adapter<ContentCommentedAudioAdapter.ViewHolder>() {
+
+    private var items: List<ContentCommentedAudioUiModel> = emptyList()
+
+    fun submitItems(items: List<ContentCommentedAudioUiModel>) {
+        this.items = items
+        notifyDataSetChanged()
+    }
+
+    override fun onCreateViewHolder(parent: ViewGroup, viewType: Int): ViewHolder {
+        return ViewHolder(
+            ItemContentCommentedAudioBinding.inflate(LayoutInflater.from(parent.context), parent, false),
+            onAudioClick
+        )
+    }
+
+    override fun onBindViewHolder(holder: ViewHolder, position: Int) {
+        holder.bind(items[position])
+    }
+
+    override fun getItemCount(): Int = items.size
+
+    class ViewHolder(
+        private val binding: ItemContentCommentedAudioBinding,
+        private val onAudioClick: (ContentCommentedAudioUiModel) -> Unit
+    ) : RecyclerView.ViewHolder(binding.root) {
+        init {
+            binding.layoutContentCommentedThumbnail.clipToOutline = true
+            binding.layoutContentCommentedThumbnail.outlineProvider = object : ViewOutlineProvider() {
+                override fun getOutline(view: View, outline: Outline) {
+                    outline.setRoundRect(0, 0, view.width, view.height, view.resources.getDimension(R.dimen.radius_14))
+                }
+            }
+        }
+
+        fun bind(item: ContentCommentedAudioUiModel) = with(binding) {
+            ivContentCommentedThumbnail.loadUrl(item.imageUrl)
+            tvContentCommentedTitle.text = item.title
+            tvContentCommentText.text = item.latestComment
+            layoutContentCommentArea.isVisible = item.showLatestComment
+            ivContentCommentProfile.loadUrl(item.latestCommentWriterProfileImageUrl)
+            root.setOnClickListener { onAudioClick(item) }
+        }
+    }
+}
diff --git a/app/src/main/res/layout/item_content_commented_audio.xml b/app/src/main/res/layout/item_content_commented_audio.xml
new file mode 100644
index 00000000..71b92e66
--- /dev/null
+++ b/app/src/main/res/layout/item_content_commented_audio.xml
@@ -0,0 +1,73 @@
+<?xml version="1.0" encoding="utf-8"?>
+<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:tools="http://schemas.android.com/tools"
+    android:layout_width="310dp"
+    android:layout_height="wrap_content"
+    android:orientation="vertical">
+
+    <LinearLayout
+        android:layout_width="match_parent"
+        android:layout_height="88dp"
+        android:baselineAligned="false"
+        android:gravity="center_vertical"
+        android:orientation="horizontal">
+
+        <FrameLayout
+            android:id="@+id/layout_content_commented_thumbnail"
+            android:layout_width="88dp"
+            android:layout_height="88dp"
+            android:background="@drawable/bg_audio_content_card_thumbnail">
+
+            <ImageView
+                android:id="@+id/iv_content_commented_thumbnail"
+                android:layout_width="match_parent"
+                android:layout_height="match_parent"
+                android:contentDescription="@null"
+                android:scaleType="centerCrop"
+                tools:src="@drawable/ic_launcher_background" />
+        </FrameLayout>
+
+        <TextView
+            android:id="@+id/tv_content_commented_title"
+            style="@style/Typography.Body1"
+            android:layout_width="0dp"
+            android:layout_height="wrap_content"
+            android:layout_marginStart="@dimen/spacing_14"
+            android:layout_weight="1"
+            android:ellipsize="end"
+            android:includeFontPadding="false"
+            android:maxLines="2"
+            android:textColor="@color/white"
+            tools:text="댓글 많은 오디오 제목" />
+    </LinearLayout>
+
+    <LinearLayout
+        android:id="@+id/layout_content_comment_area"
+        android:layout_width="match_parent"
+        android:layout_height="wrap_content"
+        android:layout_marginTop="@dimen/spacing_12"
+        android:gravity="center_vertical"
+        android:orientation="horizontal">
+
+        <ImageView
+            android:id="@+id/iv_content_comment_profile"
+            android:layout_width="28dp"
+            android:layout_height="28dp"
+            android:contentDescription="@null"
+            android:scaleType="centerCrop"
+            tools:src="@drawable/ic_launcher_background" />
+
+        <TextView
+            android:id="@+id/tv_content_comment_text"
+            style="@style/Typography.Body5"
+            android:layout_width="0dp"
+            android:layout_height="wrap_content"
+            android:layout_marginStart="@dimen/spacing_8"
+            android:layout_weight="1"
+            android:ellipsize="end"
+            android:includeFontPadding="false"
+            android:maxLines="2"
+            android:textColor="@color/gray_500"
+            tools:text="최근 댓글 내용" />
+    </LinearLayout>
+</LinearLayout>