diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/AudioContentApi.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/AudioContentApi.kt
index 2f8fe0e..4f2dc71 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/AudioContentApi.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/AudioContentApi.kt
@@ -2,6 +2,7 @@ package kr.co.vividnext.sodalive.audio_content
 
 import io.reactivex.rxjava3.core.Single
 import kr.co.vividnext.sodalive.audio_content.comment.GetAudioContentCommentListResponse
+import kr.co.vividnext.sodalive.audio_content.comment.ModifyCommentRequest
 import kr.co.vividnext.sodalive.audio_content.comment.RegisterAudioContentCommentRequest
 import kr.co.vividnext.sodalive.audio_content.detail.GetAudioContentDetailResponse
 import kr.co.vividnext.sodalive.audio_content.detail.PutAudioContentLikeRequest
@@ -137,4 +138,10 @@ interface AudioContentApi {
         @Body request: AudioContentDonationRequest,
         @Header("Authorization") authHeader: String
     ): Single<ApiResponse<Any>>
+
+    @PUT("/audio-content/comment")
+    fun modifyComment(
+        @Body request: ModifyCommentRequest,
+        @Header("Authorization") authHeader: String
+    ): Single<ApiResponse<Any>>
 }
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentAdapter.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentAdapter.kt
index 69a336a..a0e1bd6 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentAdapter.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentAdapter.kt
@@ -1,24 +1,30 @@
 package kr.co.vividnext.sodalive.audio_content.comment
 
+import android.content.Context
 import android.view.LayoutInflater
 import android.view.View
 import android.view.ViewGroup
 import android.widget.LinearLayout
+import androidx.appcompat.widget.PopupMenu
 import androidx.recyclerview.widget.RecyclerView
 import coil.load
 import coil.transform.CircleCropTransformation
 import kr.co.vividnext.sodalive.R
+import kr.co.vividnext.sodalive.common.SharedPreferenceManager
 import kr.co.vividnext.sodalive.databinding.ItemAudioContentCommentBinding
 import kr.co.vividnext.sodalive.extensions.dpToPx
 import kr.co.vividnext.sodalive.extensions.moneyFormat
 
 class AudioContentCommentAdapter(
+    private val creatorId: Long,
+    private val onClickDelete: (Long) -> Unit,
     private val onItemClick: (GetAudioContentCommentListItem) -> Unit
 ) : RecyclerView.Adapter<AudioContentCommentAdapter.ViewHolder>() {
 
     var items = mutableSetOf<GetAudioContentCommentListItem>()
 
     inner class ViewHolder(
+        private val context: Context,
         private val binding: ItemAudioContentCommentBinding
     ) : RecyclerView.ViewHolder(binding.root) {
 
@@ -82,12 +88,31 @@ class AudioContentCommentAdapter(
                 "답글 쓰기"
             }
 
+            if (
+                item.writerId == SharedPreferenceManager.userId ||
+                creatorId == SharedPreferenceManager.userId
+            ) {
+                binding.ivMenu.visibility = View.VISIBLE
+                binding.ivMenu.setOnClickListener {
+                    showOptionMenu(
+                        context,
+                        binding.ivMenu,
+                        commentId = item.id,
+                        writerId = item.writerId,
+                        creatorId = creatorId
+                    )
+                }
+            } else {
+                binding.ivMenu.visibility = View.GONE
+            }
+
             binding.tvWriteReply.setOnClickListener { onItemClick(item) }
             binding.root.setOnClickListener { onItemClick(item) }
         }
     }
 
     override fun onCreateViewHolder(parent: ViewGroup, viewType: Int) = ViewHolder(
+        parent.context,
         ItemAudioContentCommentBinding.inflate(
             LayoutInflater.from(parent.context),
             parent,
@@ -100,4 +125,34 @@ class AudioContentCommentAdapter(
     }
 
     override fun getItemCount() = items.size
+
+    private fun showOptionMenu(
+        context: Context,
+        v: View,
+        commentId: Long,
+        writerId: Long,
+        creatorId: Long
+    ) {
+        val popup = PopupMenu(context, v)
+        val inflater = popup.menuInflater
+
+        if (
+            writerId == SharedPreferenceManager.userId ||
+            creatorId == SharedPreferenceManager.userId
+        ) {
+            inflater.inflate(R.menu.content_comment_option_menu, popup.menu)
+        }
+
+        popup.setOnMenuItemClickListener {
+            when (it.itemId) {
+                R.id.menu_review_delete -> {
+                    onClickDelete(commentId)
+                }
+            }
+
+            true
+        }
+
+        popup.show()
+    }
 }
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListFragment.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListFragment.kt
index fbcaf2d..05ce876 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListFragment.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListFragment.kt
@@ -15,6 +15,7 @@ import coil.load
 import coil.transform.CircleCropTransformation
 import kr.co.vividnext.sodalive.R
 import kr.co.vividnext.sodalive.base.BaseFragment
+import kr.co.vividnext.sodalive.base.SodaDialog
 import kr.co.vividnext.sodalive.common.Constants
 import kr.co.vividnext.sodalive.common.LoadingDialog
 import kr.co.vividnext.sodalive.common.SharedPreferenceManager
@@ -74,9 +75,30 @@ class AudioContentCommentListFragment : BaseFragment<FragmentAudioContentComment
             viewModel.registerComment(audioContentId, comment)
         }
 
-        adapter = AudioContentCommentAdapter {
-            (parentFragment as AudioContentCommentFragment).onClickComment(it)
-        }
+        adapter = AudioContentCommentAdapter(
+            creatorId = 0,
+            onClickDelete = {
+                SodaDialog(
+                    activity = requireActivity(),
+                    layoutInflater = layoutInflater,
+                    title = "댓글 삭제",
+                    desc = "삭제하시겠습니까?",
+                    confirmButtonTitle = "삭제",
+                    confirmButtonClick = {
+                        viewModel.modifyComment(
+                            commentId = it,
+                            audioContentId = audioContentId,
+                            isActive = false
+                        )
+                    },
+                    cancelButtonTitle = "취소",
+                    cancelButtonClick = {}
+                ).show(screenWidth)
+            },
+            onItemClick = {
+                (parentFragment as AudioContentCommentFragment).onClickComment(it)
+            }
+        )
 
         val recyclerView = binding.rvComment
         recyclerView.setHasFixedSize(true)
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListViewModel.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListViewModel.kt
index ece724a..a6da738 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListViewModel.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentListViewModel.kt
@@ -122,4 +122,61 @@ class AudioContentCommentListViewModel(
                 )
         )
     }
+
+    fun modifyComment(
+        commentId: Long,
+        audioContentId: Long,
+        comment: String? = null,
+        isActive: Boolean? = null
+    ) {
+        if (comment == null && isActive == null) {
+            _toastLiveData.postValue("변경사항이 없습니다.")
+            return
+        }
+
+        if (comment != null && comment.isBlank()) {
+            _toastLiveData.postValue("내용을 입력하세요")
+            return
+        }
+
+        _isLoading.value = true
+
+        val request = ModifyCommentRequest(commentId = commentId)
+
+        if (comment != null) {
+            request.comment = comment
+        }
+
+        if (isActive != null) {
+            request.isActive = isActive
+        }
+
+        compositeDisposable.add(
+            repository.modifyComment(
+                request = request,
+                token = "Bearer ${SharedPreferenceManager.token}"
+            )
+                .subscribeOn(Schedulers.io())
+                .observeOn(AndroidSchedulers.mainThread())
+                .subscribe(
+                    {
+                        _isLoading.value = false
+
+                        if (it.success) {
+                            page = 1
+                            isLast = false
+                            getCommentList(audioContentId)
+                        } else {
+                            val message = it.message ?: "알 수 없는 오류가 발생했습니다. 다시 시도해 주세요."
+                            _toastLiveData.postValue(message)
+                        }
+                    },
+                    {
+                        _isLoading.value = false
+                        it.message?.let { message -> Logger.e(message) }
+                        _toastLiveData.postValue("알 수 없는 오류가 발생했습니다. 다시 시도해 주세요.")
+                    }
+                )
+        )
+    }
 }
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentRepository.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentRepository.kt
index ad010c7..e6ea569 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentRepository.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/AudioContentCommentRepository.kt
@@ -43,4 +43,9 @@ class AudioContentCommentRepository(private val api: AudioContentApi) {
         timezone = TimeZone.getDefault().id,
         authHeader = token
     )
+
+    fun modifyComment(request: ModifyCommentRequest, token: String) = api.modifyComment(
+        request = request,
+        authHeader = token
+    )
 }
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/GetAudioContentCommentListResponse.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/GetAudioContentCommentListResponse.kt
index b3f0097..e946d6c 100644
--- a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/GetAudioContentCommentListResponse.kt
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/GetAudioContentCommentListResponse.kt
@@ -12,6 +12,7 @@ data class GetAudioContentCommentListResponse(
 @Parcelize
 data class GetAudioContentCommentListItem(
     @SerializedName("id") val id: Long,
+    @SerializedName("writerId") val writerId: Long,
     @SerializedName("nickname") val nickname: String,
     @SerializedName("profileUrl") val profileUrl: String,
     @SerializedName("comment") val comment: String,
diff --git a/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/ModifyCommentRequest.kt b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/ModifyCommentRequest.kt
new file mode 100644
index 0000000..6a277c6
--- /dev/null
+++ b/app/src/main/java/kr/co/vividnext/sodalive/audio_content/comment/ModifyCommentRequest.kt
@@ -0,0 +1,7 @@
+package kr.co.vividnext.sodalive.audio_content.comment
+
+data class ModifyCommentRequest(
+    val commentId: Long,
+    var comment: String? = null,
+    var isActive: Boolean? = null
+)
diff --git a/app/src/main/res/layout/item_audio_content_comment.xml b/app/src/main/res/layout/item_audio_content_comment.xml
index 570d0ca..b3aec0a 100644
--- a/app/src/main/res/layout/item_audio_content_comment.xml
+++ b/app/src/main/res/layout/item_audio_content_comment.xml
@@ -21,11 +21,20 @@
         android:fontFamily="@font/gmarket_sans_medium"
         android:textColor="@color/color_eeeeee"
         android:textSize="13.3sp"
-        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintEnd_toStartOf="@+id/iv_menu"
         app:layout_constraintStart_toEndOf="@+id/iv_comment_profile"
         app:layout_constraintTop_toTopOf="@+id/iv_comment_profile"
         tools:text="alkfje203" />
 
+    <ImageView
+        android:id="@+id/iv_menu"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        android:contentDescription="@null"
+        android:src="@drawable/ic_seemore_vertical"
+        app:layout_constraintEnd_toEndOf="parent"
+        app:layout_constraintTop_toTopOf="@+id/iv_comment_profile" />
+
     <TextView
         android:id="@+id/tv_comment_date"
         android:layout_width="0dp"
diff --git a/app/src/main/res/menu/content_comment_option_menu.xml b/app/src/main/res/menu/content_comment_option_menu.xml
new file mode 100644
index 0000000..0bd7450
--- /dev/null
+++ b/app/src/main/res/menu/content_comment_option_menu.xml
@@ -0,0 +1,8 @@
+<?xml version="1.0" encoding="utf-8"?>
+<menu xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:app="http://schemas.android.com/apk/res-auto">
+    <item
+        android:id="@+id/menu_review_delete"
+        android:title="삭제"
+        app:showAsAction="ifRoom" />
+</menu>