diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsMappers.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsMappers.kt
new file mode 100644
index 00000000..3f52de8c
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsMappers.kt
@@ -0,0 +1,58 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioBannerResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioCardResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioRecommendationsResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.CommentedAudioResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.OriginalSeriesResponse
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+
+fun AudioRecommendationsResponse.toContent(): AudioRecommendationsUiState.Content = AudioRecommendationsUiState.Content(
+    banners = ContentBannerSection(banners.map { it.toUiModel() }),
+    originalSeries = ContentOriginalSeriesSection(originalSeries.map { it.toUiModel() }),
+    latestAudios = ContentAudioCardSection(latestAudios.map { it.toUiModel() }),
+    newAndHotAudios = ContentAudioCardSection(newAndHotAudios.map { it.toUiModel() }),
+    freeAudios = ContentAudioCardSection(freeAudios.map { it.toUiModel() }),
+    pointAudios = ContentAudioCardSection(pointAudios.map { it.toUiModel() }),
+    mostCommentedAudios = ContentCommentedAudioSection(mostCommentedAudios.map { it.toUiModel() }),
+    recommendedAudios = ContentAudioCardSection(recommendedAudios.map { it.toUiModel() })
+)
+
+fun AudioBannerResponse.toUiModel(): ContentBannerUiModel = ContentBannerUiModel(
+    imageUrl = imageUrl,
+    eventItem = eventItem,
+    creatorId = creatorId,
+    seriesId = seriesId,
+    link = link
+)
+
+fun OriginalSeriesResponse.toUiModel(): ContentOriginalSeriesUiModel = ContentOriginalSeriesUiModel(
+    seriesId = seriesId,
+    coverImageUrl = coverImageUrl
+)
+
+fun AudioCardResponse.toUiModel(): ContentAudioCardUiModel = ContentAudioCardUiModel(
+    audioContentId = audioContentId,
+    title = title,
+    imageUrl = imageUrl,
+    price = price,
+    creatorNickname = creatorNickname,
+    tags = toAudioContentTags(),
+    showAdultBadge = isAdult
+)
+
+fun CommentedAudioResponse.toUiModel(): ContentCommentedAudioUiModel = ContentCommentedAudioUiModel(
+    audioContentId = audioContentId,
+    title = title,
+    imageUrl = imageUrl,
+    latestComment = latestComment,
+    latestCommentWriterProfileImageUrl = latestCommentWriterProfileImageUrl,
+    showLatestComment = latestComment.isNotBlank()
+)
+
+private fun AudioCardResponse.toAudioContentTags(): Set<AudioContentTag> = buildSet {
+    if (isOriginalSeries) add(AudioContentTag.Original)
+    if (isFirstContent) add(AudioContentTag.First)
+    if (isPointAvailable) add(AudioContentTag.Point)
+    if (price == 0) add(AudioContentTag.Free)
+}
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiModels.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiModels.kt
new file mode 100644
index 00000000..08d608f2
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiModels.kt
@@ -0,0 +1,52 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+import kr.co.vividnext.sodalive.settings.event.EventItem
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+
+data class ContentBannerSection(
+    val items: List<ContentBannerUiModel>
+)
+
+data class ContentOriginalSeriesSection(
+    val items: List<ContentOriginalSeriesUiModel>
+)
+
+data class ContentAudioCardSection(
+    val items: List<ContentAudioCardUiModel>
+)
+
+data class ContentCommentedAudioSection(
+    val items: List<ContentCommentedAudioUiModel>
+)
+
+data class ContentBannerUiModel(
+    val imageUrl: String,
+    val eventItem: EventItem?,
+    val creatorId: Long?,
+    val seriesId: Long?,
+    val link: String?
+)
+
+data class ContentOriginalSeriesUiModel(
+    val seriesId: Long,
+    val coverImageUrl: String?
+)
+
+data class ContentAudioCardUiModel(
+    val audioContentId: Long,
+    val title: String,
+    val imageUrl: String?,
+    val price: Int,
+    val creatorNickname: String,
+    val tags: Set<AudioContentTag>,
+    val showAdultBadge: Boolean
+)
+
+data class ContentCommentedAudioUiModel(
+    val audioContentId: Long,
+    val title: String,
+    val imageUrl: String?,
+    val latestComment: String,
+    val latestCommentWriterProfileImageUrl: String,
+    val showLatestComment: Boolean
+)
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiState.kt b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiState.kt
new file mode 100644
index 00000000..dfe67ddb
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/v2/main/content/model/AudioRecommendationsUiState.kt
@@ -0,0 +1,33 @@
+package kr.co.vividnext.sodalive.v2.main.content.model
+
+sealed interface AudioRecommendationsUiState {
+    data object Loading : AudioRecommendationsUiState
+
+    data class Content(
+        val banners: ContentBannerSection,
+        val originalSeries: ContentOriginalSeriesSection,
+        val latestAudios: ContentAudioCardSection,
+        val newAndHotAudios: ContentAudioCardSection,
+        val freeAudios: ContentAudioCardSection,
+        val pointAudios: ContentAudioCardSection,
+        val mostCommentedAudios: ContentCommentedAudioSection,
+        val recommendedAudios: ContentAudioCardSection
+    ) : AudioRecommendationsUiState {
+        val isEmpty: Boolean = listOf(
+            banners.items,
+            originalSeries.items,
+            latestAudios.items,
+            newAndHotAudios.items,
+            freeAudios.items,
+            pointAudios.items,
+            mostCommentedAudios.items,
+            recommendedAudios.items
+        ).all { it.isEmpty() }
+    }
+
+    data object Empty : AudioRecommendationsUiState
+
+    data class Error(
+        val message: String? = null
+    ) : AudioRecommendationsUiState
+}
diff --git a/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/AudioRecommendationsMapperTest.kt b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/AudioRecommendationsMapperTest.kt
new file mode 100644
index 00000000..b97e3e46
--- /dev/null
+++ b/app/src/test/java/kr/co/vividnext/sodalive/v2/main/content/AudioRecommendationsMapperTest.kt
@@ -0,0 +1,176 @@
+package kr.co.vividnext.sodalive.v2.main.content
+
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioBannerResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioCardResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.AudioRecommendationsResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.CommentedAudioResponse
+import kr.co.vividnext.sodalive.v2.main.content.data.OriginalSeriesResponse
+import kr.co.vividnext.sodalive.v2.main.content.model.toContent
+import kr.co.vividnext.sodalive.v2.widget.AudioContentTag
+import org.junit.Assert.assertEquals
+import org.junit.Assert.assertFalse
+import org.junit.Assert.assertTrue
+import org.junit.Test
+
+class AudioRecommendationsMapperTest {
+
+    @Test
+    fun `price가 0이면 무료 tag가 포함된다`() {
+        val item = response(latestAudios = listOf(audio(price = 0))).toContent().latestAudios.items.single()
+
+        assertTrue(AudioContentTag.Free in item.tags)
+    }
+
+    @Test
+    fun `포인트 첫 콘텐츠 오리지널 시리즈 flag는 tag로 매핑된다`() {
+        val item = response(
+            latestAudios = listOf(
+                audio(
+                    isPointAvailable = true,
+                    isFirstContent = true,
+                    isOriginalSeries = true
+                )
+            )
+        ).toContent().latestAudios.items.single()
+
+        assertTrue(AudioContentTag.Point in item.tags)
+        assertTrue(AudioContentTag.First in item.tags)
+        assertTrue(AudioContentTag.Original in item.tags)
+    }
+
+    @Test
+    fun `성인 콘텐츠 flag는 showAdultBadge로 매핑된다`() {
+        val item = response(latestAudios = listOf(audio(isAdult = true))).toContent().latestAudios.items.single()
+
+        assertTrue(item.showAdultBadge)
+    }
+
+    @Test
+    fun `duration은 공통 오디오 UI model에 노출하지 않는다`() {
+        val fields = response(latestAudios = listOf(audio(duration = "10:00")))
+            .toContent()
+            .latestAudios
+            .items
+            .single()
+            .javaClass
+            .declaredFields
+            .map { it.name }
+
+        assertFalse(fields.contains("duration"))
+    }
+
+    @Test
+    fun `빈 리스트 섹션은 content의 empty 판단에 반영된다`() {
+        val content = response().toContent()
+
+        assertTrue(content.isEmpty)
+        assertEquals(emptyList<Any>(), content.latestAudios.items)
+        assertEquals(emptyList<Any>(), content.recommendedAudios.items)
+    }
+
+    @Test
+    fun `latestComment가 blank이면 댓글 영역 표시 flag가 false다`() {
+        val item = response(mostCommentedAudios = listOf(commentedAudio(latestComment = " ")))
+            .toContent()
+            .mostCommentedAudios
+            .items
+            .single()
+
+        assertFalse(item.showLatestComment)
+    }
+
+    @Test
+    fun `응답 리스트는 섹션별 UI model로 매핑된다`() {
+        val content = response(
+            banners = listOf(banner()),
+            originalSeries = listOf(originalSeries()),
+            latestAudios = listOf(audio(audioContentId = 1L)),
+            newAndHotAudios = listOf(audio(audioContentId = 2L)),
+            freeAudios = listOf(audio(audioContentId = 3L)),
+            pointAudios = listOf(audio(audioContentId = 4L)),
+            mostCommentedAudios = listOf(commentedAudio(audioContentId = 5L)),
+            recommendedAudios = listOf(audio(audioContentId = 6L))
+        ).toContent()
+
+        assertFalse(content.isEmpty)
+        assertEquals(1, content.banners.items.size)
+        assertEquals(10L, content.originalSeries.items.single().seriesId)
+        assertEquals(1L, content.latestAudios.items.single().audioContentId)
+        assertEquals(2L, content.newAndHotAudios.items.single().audioContentId)
+        assertEquals(3L, content.freeAudios.items.single().audioContentId)
+        assertEquals(4L, content.pointAudios.items.single().audioContentId)
+        assertEquals(5L, content.mostCommentedAudios.items.single().audioContentId)
+        assertEquals(6L, content.recommendedAudios.items.single().audioContentId)
+    }
+
+    private fun response(
+        banners: List<AudioBannerResponse> = emptyList(),
+        originalSeries: List<OriginalSeriesResponse> = emptyList(),
+        latestAudios: List<AudioCardResponse> = emptyList(),
+        newAndHotAudios: List<AudioCardResponse> = emptyList(),
+        freeAudios: List<AudioCardResponse> = emptyList(),
+        pointAudios: List<AudioCardResponse> = emptyList(),
+        mostCommentedAudios: List<CommentedAudioResponse> = emptyList(),
+        recommendedAudios: List<AudioCardResponse> = emptyList()
+    ) = AudioRecommendationsResponse(
+        banners = banners,
+        originalSeries = originalSeries,
+        latestAudios = latestAudios,
+        newAndHotAudios = newAndHotAudios,
+        freeAudios = freeAudios,
+        pointAudios = pointAudios,
+        mostCommentedAudios = mostCommentedAudios,
+        recommendedAudios = recommendedAudios
+    )
+
+    private fun banner() = AudioBannerResponse(
+        imageUrl = "https://example.com/banner.png",
+        eventItem = null,
+        creatorId = null,
+        seriesId = null,
+        link = null
+    )
+
+    private fun originalSeries() = OriginalSeriesResponse(
+        seriesId = 10L,
+        coverImageUrl = "https://example.com/series.png"
+    )
+
+    private fun audio(
+        audioContentId: Long = 1L,
+        title: String = "오디오",
+        duration: String? = "10:00",
+        imageUrl: String? = "https://example.com/audio.png",
+        price: Int = 100,
+        isAdult: Boolean = false,
+        isPointAvailable: Boolean = false,
+        isFirstContent: Boolean = false,
+        isOriginalSeries: Boolean = false,
+        creatorNickname: String = "크리에이터"
+    ) = AudioCardResponse(
+        audioContentId = audioContentId,
+        title = title,
+        duration = duration,
+        imageUrl = imageUrl,
+        price = price,
+        isAdult = isAdult,
+        isPointAvailable = isPointAvailable,
+        isFirstContent = isFirstContent,
+        isOriginalSeries = isOriginalSeries,
+        creatorNickname = creatorNickname
+    )
+
+    private fun commentedAudio(
+        audioContentId: Long = 1L,
+        title: String = "댓글 오디오",
+        imageUrl: String? = "https://example.com/commented.png",
+        latestComment: String = "좋아요",
+        latestCommentWriterProfileImageUrl: String = "https://example.com/profile.png"
+    ) = CommentedAudioResponse(
+        audioContentId = audioContentId,
+        title = title,
+        imageUrl = imageUrl,
+        latestComment = latestComment,
+        latestCommentWriterProfileImageUrl = latestCommentWriterProfileImageUrl
+    )
+}