diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
index f94b641..2f61759 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateQueryRepository.kt
@@ -65,6 +65,7 @@ class AdminCalculateQueryRepository(private val queryFactory: JPAQueryFactory) {
             .where(
                 order.createdAt.goe(startDate)
                     .and(order.createdAt.loe(endDate))
+                    .and(order.isActive.isTrue)
             )
             .groupBy(audioContent.id, order.type, orderFormattedDate, order.can)
             .orderBy(member.id.desc(), orderFormattedDate.desc(), audioContent.id.asc())
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentController.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentController.kt
index d86afd3..f631261 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentController.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentController.kt
@@ -105,6 +105,7 @@ class AudioContentController(private val service: AudioContentService) {
     fun getAudioContentList(
         @RequestParam("creator-id") creatorId: Long,
         @RequestParam("sort-type", required = false) sortType: SortType = SortType.NEWEST,
+        @RequestParam("category-id", required = false) categoryId: Long? = 0,
         @AuthenticationPrincipal(expression = "#this == 'anonymousUser' ? null : member") member: Member?,
         pageable: Pageable
     ) = run {
@@ -114,6 +115,7 @@ class AudioContentController(private val service: AudioContentService) {
             service.getAudioContentList(
                 creatorId = creatorId,
                 sortType = sortType,
+                categoryId = categoryId ?: 0,
                 member = member,
                 offset = pageable.offset,
                 limit = pageable.pageSize.toLong()
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentRepository.kt
index 4e90a0e..ff06f60 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentRepository.kt
@@ -4,6 +4,7 @@ import com.querydsl.core.types.dsl.Expressions
 import com.querydsl.jpa.impl.JPAQueryFactory
 import kr.co.vividnext.sodalive.content.QAudioContent.audioContent
 import kr.co.vividnext.sodalive.content.QBundleAudioContent.bundleAudioContent
+import kr.co.vividnext.sodalive.content.category.QCategoryContent.categoryContent
 import kr.co.vividnext.sodalive.content.comment.QAudioContentComment.audioContentComment
 import kr.co.vividnext.sodalive.content.like.QAudioContentLike.audioContentLike
 import kr.co.vividnext.sodalive.content.main.GetAudioContentMainItem
@@ -37,6 +38,7 @@ interface AudioContentQueryRepository {
         coverImageHost: String,
         isAdult: Boolean = false,
         sortType: SortType = SortType.NEWEST,
+        categoryId: Long = 0,
         offset: Long = 0,
         limit: Long = 10
     ): List<GetAudioContentListItem>
@@ -144,6 +146,7 @@ class AudioContentQueryRepositoryImpl(private val queryFactory: JPAQueryFactory)
         coverImageHost: String,
         isAdult: Boolean,
         sortType: SortType,
+        categoryId: Long,
         offset: Long,
         limit: Long
     ): List<GetAudioContentListItem> {
@@ -163,6 +166,10 @@ class AudioContentQueryRepositoryImpl(private val queryFactory: JPAQueryFactory)
             where = where.and(audioContent.isAdult.isFalse)
         }
 
+        if (categoryId > 0) {
+            where = where.and(categoryContent.category.id.eq(categoryId))
+        }
+
         return queryFactory
             .select(
                 QGetAudioContentListItem(
@@ -180,6 +187,8 @@ class AudioContentQueryRepositoryImpl(private val queryFactory: JPAQueryFactory)
                 )
             )
             .from(audioContent)
+            .leftJoin(categoryContent)
+            .on(audioContent.id.eq(categoryContent.content.id).and(categoryContent.isActive.ne(false)))
             .leftJoin(pinContent)
             .on(audioContent.id.eq(pinContent.content.id).and(pinContent.isActive.ne(false)))
             .where(where)
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentService.kt
index 9c52cb4..832a9f9 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentService.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/AudioContentService.kt
@@ -624,6 +624,7 @@ class AudioContentService(
         creatorId: Long,
         sortType: SortType,
         member: Member,
+        categoryId: Long = 0,
         offset: Long,
         limit: Long
     ): GetAudioContentListResponse {
@@ -637,6 +638,7 @@ class AudioContentService(
             coverImageHost = coverImageHost,
             isAdult = member.auth != null,
             sortType = sortType,
+            categoryId = categoryId,
             offset = offset,
             limit = limit
         )
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/Category.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/Category.kt
new file mode 100644
index 0000000..6125131
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/Category.kt
@@ -0,0 +1,19 @@
+package kr.co.vividnext.sodalive.content.category
+
+import kr.co.vividnext.sodalive.common.BaseEntity
+import kr.co.vividnext.sodalive.member.Member
+import javax.persistence.Entity
+import javax.persistence.FetchType
+import javax.persistence.JoinColumn
+import javax.persistence.ManyToOne
+
+@Entity
+data class Category(
+    var title: String,
+    var orders: Int = 1,
+    var isActive: Boolean = true
+) : BaseEntity() {
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "member_id", nullable = false)
+    var member: Member? = null
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContent.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContent.kt
new file mode 100644
index 0000000..2363226
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContent.kt
@@ -0,0 +1,22 @@
+package kr.co.vividnext.sodalive.content.category
+
+import kr.co.vividnext.sodalive.common.BaseEntity
+import kr.co.vividnext.sodalive.content.AudioContent
+import javax.persistence.Entity
+import javax.persistence.FetchType
+import javax.persistence.JoinColumn
+import javax.persistence.ManyToOne
+
+@Entity
+data class CategoryContent(
+    var orders: Int = 1,
+    var isActive: Boolean = true
+) : BaseEntity() {
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "content_id", nullable = false)
+    var content: AudioContent? = null
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "category_id", nullable = false)
+    var category: Category? = null
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContentRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContentRepository.kt
new file mode 100644
index 0000000..e560d60
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryContentRepository.kt
@@ -0,0 +1,32 @@
+package kr.co.vividnext.sodalive.content.category
+
+import com.querydsl.jpa.impl.JPAQueryFactory
+import kr.co.vividnext.sodalive.content.category.QCategoryContent.categoryContent
+import org.springframework.data.jpa.repository.JpaRepository
+
+interface CategoryContentRepository : JpaRepository<CategoryContent, Long>, CategoryContentQueryRepository
+
+interface CategoryContentQueryRepository {
+    fun findByContentIdAndCategoryId(contentId: Long, categoryId: Long): CategoryContent?
+    fun deleteByCategoryId(categoryId: Long)
+}
+
+class CategoryContentQueryRepositoryImpl(private val queryFactory: JPAQueryFactory) : CategoryContentQueryRepository {
+    override fun findByContentIdAndCategoryId(contentId: Long, categoryId: Long): CategoryContent? {
+        return queryFactory
+            .selectFrom(categoryContent)
+            .where(
+                categoryContent.content.id.eq(contentId)
+                    .and(categoryContent.category.id.eq(categoryId))
+            )
+            .fetchFirst()
+    }
+
+    override fun deleteByCategoryId(categoryId: Long) {
+        queryFactory
+            .update(categoryContent)
+            .set(categoryContent.isActive, false)
+            .where(categoryContent.category.id.eq(categoryId))
+            .execute()
+    }
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryController.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryController.kt
new file mode 100644
index 0000000..b3db249
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryController.kt
@@ -0,0 +1,63 @@
+package kr.co.vividnext.sodalive.content.category
+
+import kr.co.vividnext.sodalive.common.ApiResponse
+import kr.co.vividnext.sodalive.common.SodaException
+import kr.co.vividnext.sodalive.member.Member
+import org.springframework.security.access.prepost.PreAuthorize
+import org.springframework.security.core.annotation.AuthenticationPrincipal
+import org.springframework.web.bind.annotation.DeleteMapping
+import org.springframework.web.bind.annotation.GetMapping
+import org.springframework.web.bind.annotation.PathVariable
+import org.springframework.web.bind.annotation.PostMapping
+import org.springframework.web.bind.annotation.PutMapping
+import org.springframework.web.bind.annotation.RequestBody
+import org.springframework.web.bind.annotation.RequestMapping
+import org.springframework.web.bind.annotation.RequestParam
+import org.springframework.web.bind.annotation.RestController
+
+@RestController
+@RequestMapping("/category")
+class CategoryController(private val service: CategoryService) {
+    @PostMapping
+    @PreAuthorize("hasRole('CREATOR')")
+    fun createCategory(
+        @RequestBody request: CreateCategoryRequest,
+        @AuthenticationPrincipal(expression = "#this == 'anonymousUser' ? null : member") member: Member?
+    ) = run {
+        if (member == null) throw SodaException("로그인 정보를 확인해주세요.")
+
+        ApiResponse.ok(service.createCategory(request = request, member = member))
+    }
+
+    @PutMapping
+    @PreAuthorize("hasRole('CREATOR')")
+    fun modifyCategory(
+        @RequestBody request: ModifyCategoryRequest,
+        @AuthenticationPrincipal(expression = "#this == 'anonymousUser' ? null : member") member: Member?
+    ) = run {
+        if (member == null) throw SodaException("로그인 정보를 확인해주세요.")
+
+        ApiResponse.ok(service.modifyCategory(request = request, member = member))
+    }
+
+    @DeleteMapping("/{id}")
+    @PreAuthorize("hasRole('CREATOR')")
+    fun deleteCategory(
+        @PathVariable("id") categoryId: Long,
+        @AuthenticationPrincipal(expression = "#this == 'anonymousUser' ? null : member") member: Member?
+    ) = run {
+        if (member == null) throw SodaException("로그인 정보를 확인해주세요.")
+
+        ApiResponse.ok(service.deleteCategory(categoryId = categoryId, member = member))
+    }
+
+    @GetMapping
+    fun getCategoryList(
+        @RequestParam creatorId: Long,
+        @AuthenticationPrincipal(expression = "#this == 'anonymousUser' ? null : member") member: Member?
+    ) = run {
+        if (member == null) throw SodaException("로그인 정보를 확인해주세요.")
+
+        ApiResponse.ok(service.getCategoryList(creatorId = creatorId, memberId = member.id!!))
+    }
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryRepository.kt
new file mode 100644
index 0000000..eacc9bd
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryRepository.kt
@@ -0,0 +1,45 @@
+package kr.co.vividnext.sodalive.content.category
+
+import com.querydsl.jpa.impl.JPAQueryFactory
+import kr.co.vividnext.sodalive.content.category.QCategory.category
+import org.springframework.data.jpa.repository.JpaRepository
+
+interface CategoryRepository : JpaRepository<Category, Long>, CategoryQueryRepository
+
+interface CategoryQueryRepository {
+    fun findByTitleAndMemberId(title: String, memberId: Long): Category?
+
+    fun findByIdAndMemberId(categoryId: Long, memberId: Long): Category?
+
+    fun findByCreatorId(creatorId: Long): List<GetCategoryListResponse>
+}
+
+class CategoryQueryRepositoryImpl(private val queryFactory: JPAQueryFactory) : CategoryQueryRepository {
+    override fun findByTitleAndMemberId(title: String, memberId: Long): Category? {
+        return queryFactory
+            .selectFrom(category)
+            .where(
+                category.title.eq(title)
+                    .and(category.member.id.eq(memberId))
+            )
+            .fetchFirst()
+    }
+
+    override fun findByIdAndMemberId(categoryId: Long, memberId: Long): Category? {
+        return queryFactory
+            .selectFrom(category)
+            .where(
+                category.id.eq(categoryId)
+                    .and(category.member.id.eq(memberId))
+            )
+            .fetchFirst()
+    }
+
+    override fun findByCreatorId(creatorId: Long): List<GetCategoryListResponse> {
+        return queryFactory
+            .select(QGetCategoryListResponse(category.id, category.title))
+            .from(category)
+            .where(category.member.id.eq(creatorId))
+            .fetch()
+    }
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryService.kt
new file mode 100644
index 0000000..3afe603
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CategoryService.kt
@@ -0,0 +1,99 @@
+package kr.co.vividnext.sodalive.content.category
+
+import kr.co.vividnext.sodalive.common.SodaException
+import kr.co.vividnext.sodalive.content.AudioContentRepository
+import kr.co.vividnext.sodalive.member.Member
+import kr.co.vividnext.sodalive.member.block.BlockMemberRepository
+import org.springframework.stereotype.Service
+import org.springframework.transaction.annotation.Transactional
+
+@Service
+class CategoryService(
+    private val repository: CategoryRepository,
+    private val contentRepository: AudioContentRepository,
+    private val blockMemberRepository: BlockMemberRepository,
+    private val categoryContentRepository: CategoryContentRepository
+) {
+    @Transactional
+    fun createCategory(request: CreateCategoryRequest, member: Member) {
+        validateTitle(title = request.title)
+        val category = repository.findByTitleAndMemberId(title = request.title, memberId = member.id!!)
+            ?: repository.save(
+                Category(title = request.title).apply {
+                    this.member = member
+                }
+            )
+        category.isActive = true
+
+        for (contentId in request.contentIdList) {
+            val content = contentRepository.findByIdAndActive(contentId = contentId)
+                ?: continue
+
+            val categoryContent = categoryContentRepository.findByContentIdAndCategoryId(
+                contentId = contentId,
+                categoryId = category.id!!
+            ) ?: categoryContentRepository.save(
+                CategoryContent().apply {
+                    this.content = content
+                    this.category = category
+                }
+            )
+            categoryContent.isActive = true
+        }
+    }
+
+    @Transactional
+    fun modifyCategory(request: ModifyCategoryRequest, member: Member) {
+        val category = repository.findByIdAndMemberId(categoryId = request.categoryId, memberId = member.id!!)
+            ?: throw SodaException("잘못된 요청입니다.")
+
+        if (!request.title.isNullOrBlank()) {
+            validateTitle(title = request.title)
+            category.title = request.title
+        }
+
+        for (contentId in request.addContentIdList) {
+            val content = contentRepository.findByIdAndActive(contentId = contentId)
+                ?: continue
+
+            val categoryContent = categoryContentRepository.findByContentIdAndCategoryId(
+                contentId = contentId,
+                categoryId = category.id!!
+            ) ?: categoryContentRepository.save(
+                CategoryContent().apply {
+                    this.content = content
+                    this.category = category
+                }
+            )
+            categoryContent.isActive = true
+        }
+
+        for (contentId in request.removeContentIdList) {
+            val categoryContent = categoryContentRepository.findByContentIdAndCategoryId(
+                contentId = contentId,
+                categoryId = category.id!!
+            ) ?: continue
+            categoryContent.isActive = false
+        }
+    }
+
+    @Transactional
+    fun deleteCategory(categoryId: Long, member: Member) {
+        val category = repository.findByIdAndMemberId(categoryId = categoryId, memberId = member.id!!)
+            ?: throw SodaException("잘못된 요청입니다.")
+        category.isActive = false
+
+        categoryContentRepository.deleteByCategoryId(categoryId = categoryId)
+    }
+
+    fun getCategoryList(creatorId: Long, memberId: Long): List<GetCategoryListResponse> {
+        val isBlocked = blockMemberRepository.isBlocked(blockedMemberId = memberId, memberId = creatorId)
+        if (isBlocked) throw SodaException("잘못된 접근입니다.")
+
+        return repository.findByCreatorId(creatorId = creatorId)
+    }
+
+    private fun validateTitle(title: String) {
+        if (title.length < 2) throw SodaException("카테고리명은 2글자 이상 입력하세요")
+    }
+}
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CreateCategoryRequest.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CreateCategoryRequest.kt
new file mode 100644
index 0000000..7484b3c
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/CreateCategoryRequest.kt
@@ -0,0 +1,6 @@
+package kr.co.vividnext.sodalive.content.category
+
+data class CreateCategoryRequest(
+    val title: String,
+    val contentIdList: List<Long>
+)
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/GetCategoryListResponse.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/GetCategoryListResponse.kt
new file mode 100644
index 0000000..3e575c8
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/GetCategoryListResponse.kt
@@ -0,0 +1,8 @@
+package kr.co.vividnext.sodalive.content.category
+
+import com.querydsl.core.annotations.QueryProjection
+
+data class GetCategoryListResponse @QueryProjection constructor(
+    val categoryId: Long,
+    val category: String
+)
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/content/category/ModifyCategoryRequest.kt b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/ModifyCategoryRequest.kt
new file mode 100644
index 0000000..5bd5b37
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/content/category/ModifyCategoryRequest.kt
@@ -0,0 +1,8 @@
+package kr.co.vividnext.sodalive.content.category
+
+data class ModifyCategoryRequest(
+    val categoryId: Long,
+    val title: String?,
+    val addContentIdList: List<Long>,
+    val removeContentIdList: List<Long>
+)
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
index fb1fc98..2a7dc02 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/creator/admin/calculate/CreatorAdminCalculateQueryRepository.kt
@@ -116,16 +116,14 @@ class CreatorAdminCalculateQueryRepository(private val queryFactory: JPAQueryFac
                     order.can.sum()
                 )
             )
-            .from(useCanCalculate)
-            .innerJoin(useCanCalculate.useCan, useCan)
-            .innerJoin(useCan.order, order)
+            .from(order)
             .innerJoin(order.audioContent, audioContent)
             .innerJoin(audioContent.member, member)
             .where(
-                useCanCalculate.status.eq(UseCanCalculateStatus.RECEIVED)
-                    .and(useCanCalculate.recipientCreatorId.eq(memberId))
-                    .and(order.createdAt.goe(startDate))
+                order.createdAt.goe(startDate)
                     .and(order.createdAt.loe(endDate))
+                    .and(order.isActive.isTrue)
+                    .and(order.creator.id.eq(memberId))
             )
             .groupBy(audioContent.id, order.type, orderFormattedDate, order.can)
             .offset(offset)