diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
index f956175..2231204 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateController.kt
@@ -28,4 +28,10 @@ class AdminCalculateController(private val service: AdminCalculateService) {
     fun getCumulativeSalesByContent(pageable: Pageable) = ApiResponse.ok(
         service.getCumulativeSalesByContent(pageable.offset, pageable.pageSize.toLong())
     )
+
+    @GetMapping("/content-donation-list")
+    fun getCalculateContentDonationList(
+        @RequestParam startDateStr: String,
+        @RequestParam endDateStr: String
+    ) = ApiResponse.ok(service.getCalculateContentDonationList(startDateStr, endDateStr))
 }
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 c3d178b..6012482 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
@@ -4,6 +4,7 @@ import com.querydsl.core.types.dsl.DateTimePath
 import com.querydsl.core.types.dsl.Expressions
 import com.querydsl.core.types.dsl.StringTemplate
 import com.querydsl.jpa.impl.JPAQueryFactory
+import kr.co.vividnext.sodalive.can.use.CanUsage
 import kr.co.vividnext.sodalive.can.use.QUseCan.useCan
 import kr.co.vividnext.sodalive.can.use.QUseCanCalculate.useCanCalculate
 import kr.co.vividnext.sodalive.can.use.UseCanCalculateStatus
@@ -123,4 +124,36 @@ class AdminCalculateQueryRepository(private val queryFactory: JPAQueryFactory) {
             .orderBy(member.id.desc(), audioContent.id.desc())
             .fetch()
     }
+
+    fun getCalculateContentDonationList(
+        startDate: LocalDateTime,
+        endDate: LocalDateTime
+    ): List<GetCalculateContentDonationQueryData> {
+        val donationFormattedDate = getFormattedDate(useCan.createdAt)
+        return queryFactory
+            .select(
+                QGetCalculateContentDonationQueryData(
+                    member.nickname,
+                    audioContent.title,
+                    getFormattedDate(audioContent.createdAt),
+                    donationFormattedDate,
+                    useCan.id.count(),
+                    useCan.can.add(useCan.rewardCan).sum()
+                )
+            )
+            .from(useCanCalculate)
+            .innerJoin(useCanCalculate.useCan, useCan)
+            .innerJoin(useCan.audioContent, audioContent)
+            .innerJoin(audioContent.member, member)
+            .where(
+                useCanCalculate.status.eq(UseCanCalculateStatus.RECEIVED)
+                    .and(useCan.isRefund.isFalse)
+                    .and(useCan.canUsage.eq(CanUsage.DONATION))
+                    .and(useCan.createdAt.goe(startDate))
+                    .and(useCan.createdAt.loe(endDate))
+            )
+            .groupBy(donationFormattedDate, audioContent.id)
+            .orderBy(donationFormattedDate.desc())
+            .fetch()
+    }
 }
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
index 5f859b6..593d877 100644
--- a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/AdminCalculateService.kt
@@ -191,4 +191,60 @@ class AdminCalculateService(private val repository: AdminCalculateQueryRepositor
 
         return GetCumulativeSalesByContentResponse(totalCount, items)
     }
+
+    @Transactional(readOnly = true)
+    @Cacheable(
+        cacheNames = ["cache_ttl_3_hours"],
+        key = "'calculateContentDonationList:' + " + "#startDateStr + ':' + #endDateStr"
+    )
+    fun getCalculateContentDonationList(
+        startDateStr: String,
+        endDateStr: String
+    ): List<GetCalculateContentDonationResponse> {
+        val dateTimeFormatter = DateTimeFormatter.ofPattern("yyyy-MM-dd")
+        val startDate = LocalDate.parse(startDateStr, dateTimeFormatter).atTime(0, 0, 0)
+            .atZone(ZoneId.of("Asia/Seoul"))
+            .withZoneSameInstant(ZoneId.of("UTC"))
+            .toLocalDateTime()
+
+        val endDate = LocalDate.parse(endDateStr, dateTimeFormatter).atTime(23, 59, 59)
+            .atZone(ZoneId.of("Asia/Seoul"))
+            .withZoneSameInstant(ZoneId.of("UTC"))
+            .toLocalDateTime()
+
+        return repository
+            .getCalculateContentDonationList(startDate, endDate)
+            .asSequence()
+            .map {
+                // 원화 = totalCoin * 100 ( 캔 1개 = 100원 )
+                val totalKrw = it.totalCan * 100
+
+                // 결제수수료 : 6.6%
+                val paymentFee = totalKrw * 0.066f
+
+                // 정산금액 = (원화 - 결제수수료) 의 70%
+                val settlementAmount = (totalKrw.toFloat() - paymentFee) * 0.7
+
+                // 원천세 = 정산금액의 3.3%
+                val tax = settlementAmount * 0.033
+
+                // 입금액
+                val depositAmount = settlementAmount - tax
+
+                GetCalculateContentDonationResponse(
+                    nickname = it.nickname,
+                    title = it.title,
+                    registrationDate = it.registrationDate,
+                    donationDate = it.donationDate,
+                    numberOfDonation = it.numberOfDonation.toInt(),
+                    totalCan = it.totalCan,
+                    totalKrw = totalKrw,
+                    paymentFee = paymentFee.roundToInt(),
+                    settlementAmount = settlementAmount.roundToInt(),
+                    tax = tax.roundToInt(),
+                    depositAmount = depositAmount.roundToInt()
+                )
+            }
+            .toList()
+    }
 }
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt
new file mode 100644
index 0000000..0dc5168
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationQueryData.kt
@@ -0,0 +1,18 @@
+package kr.co.vividnext.sodalive.admin.calculate
+
+import com.querydsl.core.annotations.QueryProjection
+
+data class GetCalculateContentDonationQueryData @QueryProjection constructor(
+    // 등록 크리에이터 닉네임
+    val nickname: String,
+    // 콘텐츠 제목
+    val title: String,
+    // 콘텐츠 등록 날짜
+    val registrationDate: String,
+    // 후원 날짜
+    val donationDate: String,
+    // 인원
+    val numberOfDonation: Long,
+    // 합계
+    val totalCan: Int
+)
diff --git a/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt
new file mode 100644
index 0000000..a74b753
--- /dev/null
+++ b/src/main/kotlin/kr/co/vividnext/sodalive/admin/calculate/GetCalculateContentDonationResponse.kt
@@ -0,0 +1,17 @@
+package kr.co.vividnext.sodalive.admin.calculate
+
+import com.fasterxml.jackson.annotation.JsonProperty
+
+data class GetCalculateContentDonationResponse(
+    @JsonProperty("nickname") val nickname: String,
+    @JsonProperty("title") val title: String,
+    @JsonProperty("registrationDate") val registrationDate: String,
+    @JsonProperty("donationDate") val donationDate: String,
+    @JsonProperty("numberOfDonation") val numberOfDonation: Int,
+    @JsonProperty("totalCan") val totalCan: Int,
+    @JsonProperty("totalKrw") val totalKrw: Int,
+    @JsonProperty("paymentFee") val paymentFee: Int,
+    @JsonProperty("settlementAmount") val settlementAmount: Int,
+    @JsonProperty("tax") val tax: Int,
+    @JsonProperty("depositAmount") val depositAmount: Int
+)