diff --git a/Assets/Scenes/Sample/AccordionSample.cs b/Assets/Scenes/Sample/AccordionSample.cs
new file mode 100644
index 00000000..e68a3be1
--- /dev/null
+++ b/Assets/Scenes/Sample/AccordionSample.cs
@@ -0,0 +1,57 @@
+using UnityEngine;
+using UVC.UI.Window;
+using UVC.UI.List.Accordion;
+
+public class AccordionSample : MonoBehaviour
+{
+    [SerializeField]
+    private AccordionWindow accordionWindow;
+    
+    void Start()
+    {
+        if (accordionWindow == null)
+        {
+            accordionWindow = FindObjectOfType<AccordionWindow>();
+        }
+
+        var data = new AccordionData();
+
+        // Horizontal section
+        var sec1 = new AccordionSectionData
+        {
+            Title = "Settings",
+            IsExpanded = true,
+            LayoutType = AccordionItemLayoutType.Horizontal
+        };
+        sec1.Items.Add(new AccordionHorizontalItemData
+        {
+            Head = AccordionContentSpec.FromImage(null),
+            Content = AccordionContentSpec.FromText("Graphics"),
+            Tail = AccordionContentSpec.FromIconButton(null, () => Debug.Log("Edit Graphics"))
+        });
+        sec1.Items.Add(new AccordionHorizontalItemData
+        {
+            Head = AccordionContentSpec.FromImage(null),
+            Content = AccordionContentSpec.FromText("Audio"),
+            Tail = AccordionContentSpec.FromIconButton(null, () => Debug.Log("Edit Audio"))
+        });
+        data.Sections.Add(sec1);
+
+        // Grid section
+        var sec2 = new AccordionSectionData
+        {
+            Title = "Presets",
+            IsExpanded = true,
+            LayoutType = AccordionItemLayoutType.Grid
+        };
+        sec2.Items.Add(new AccordionGridItemData { Caption = "Low" });
+        sec2.Items.Add(new AccordionGridItemData { Caption = "Medium" });
+        sec2.Items.Add(new AccordionGridItemData { Caption = "High" });
+        data.Sections.Add(sec2);
+
+        if (accordionWindow != null)
+        {
+            accordionWindow.SetData(data);
+        }
+    }
+}
diff --git a/Assets/Scenes/Sample/AccordionSample.cs.meta b/Assets/Scenes/Sample/AccordionSample.cs.meta
new file mode 100644
index 00000000..21f96937
--- /dev/null
+++ b/Assets/Scenes/Sample/AccordionSample.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 93a668387eec1bd4e90555099bc02b42
diff --git a/Assets/Scenes/Sample/AccordionSample.unity b/Assets/Scenes/Sample/AccordionSample.unity
new file mode 100644
index 00000000..884b0ea4
--- /dev/null
+++ b/Assets/Scenes/Sample/AccordionSample.unity
@@ -0,0 +1,746 @@
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diff --git a/Assets/Scenes/Sample/AccordionSample.unity.meta b/Assets/Scenes/Sample/AccordionSample.unity.meta
new file mode 100644
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diff --git a/Assets/Scripts/UVC/UI/List/Accordion.meta b/Assets/Scripts/UVC/UI/List/Accordion.meta
new file mode 100644
index 00000000..40d36733
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion.meta
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diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs b/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs
new file mode 100644
index 00000000..152b2020
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs
@@ -0,0 +1,145 @@
+#nullable enable
+using System;
+using System.Collections.Generic;
+using UnityEngine;
+
+namespace UVC.UI.List.Accordion
+{
+    /// <summary>
+    /// 섹션 내 아이템 배치 타입.
+    /// Horizontal: head-content-tail3영역 수평 배치
+    /// Grid: 이미지+캡션2열 그리드
+    /// </summary>
+    public enum AccordionItemLayoutType
+    {
+        Horizontal,
+        Grid
+    }
+
+    /// <summary>
+    /// 수평 아이템 영역에 들어갈 콘텐츠 종류.
+    /// </summary>
+    public enum AccordionContentKind
+    {
+        None,
+        Image,
+        Text,
+        IconButton
+    }
+
+    /// <summary>
+    /// 수평 아이템의 단일 영역(head/content/tail)을 기술하는 데이터.
+    /// </summary>
+    [Serializable]
+    public class AccordionContentSpec
+    {
+        public AccordionContentKind Kind = AccordionContentKind.None;
+
+        // Text
+        public string? Text;
+        public UnityEngine.Object? Font; // TMP_FontAsset 또는 Font
+        public Color TextColor = Color.white;
+        public int FontSize = 22;
+
+        // Image
+        public Sprite? Sprite;
+        public Color ImageColor = Color.white;
+
+        // IconButton
+        public Sprite? Icon;
+        public Action? OnClick;
+        public string? Tooltip;
+
+        public static AccordionContentSpec FromText(string text, Color? color = null, int fontSize = 22, UnityEngine.Object? font = null)
+        => new AccordionContentSpec
+        {
+            Kind = AccordionContentKind.Text,
+            Text = text,
+            TextColor = color ?? Color.white,
+            FontSize = fontSize,
+            Font = font
+        };
+
+        public static AccordionContentSpec FromImage(Sprite? sprite, Color? color = null)
+        => new AccordionContentSpec
+        {
+            Kind = AccordionContentKind.Image,
+            Sprite = sprite,
+            ImageColor = color ?? Color.white
+        };
+
+        public static AccordionContentSpec FromIconButton(Sprite? icon, Action onClick, string? tooltip = null)
+        => new AccordionContentSpec
+        {
+            Kind = AccordionContentKind.IconButton,
+            Icon = icon,
+            OnClick = onClick,
+            Tooltip = tooltip
+        };
+    }
+
+    /// <summary>
+    /// 아코디언 항목 데이터 인터페이스.
+    /// </summary>
+    public interface IAccordionItemData
+    {
+        AccordionItemLayoutType LayoutType { get; }
+    }
+
+    /// <summary>
+    /// head-content-tail 수평 아이템 데이터.
+    /// </summary>
+    [Serializable]
+    public class AccordionHorizontalItemData : IAccordionItemData
+    {
+        public AccordionItemLayoutType LayoutType => AccordionItemLayoutType.Horizontal;
+
+        public AccordionContentSpec Head = new AccordionContentSpec();
+        public AccordionContentSpec Content = new AccordionContentSpec();
+        public AccordionContentSpec Tail = new AccordionContentSpec();
+
+        /// <summary>
+        /// 임의의 태그/키 값.
+        /// </summary>
+        public string? Tag;
+    }
+
+    /// <summary>
+    /// 그리드 셀(이미지+캡션) 데이터.
+    /// </summary>
+    [Serializable]
+    public class AccordionGridItemData : IAccordionItemData
+    {
+        public AccordionItemLayoutType LayoutType => AccordionItemLayoutType.Grid;
+
+        public Sprite? Image;
+        public string Caption = string.Empty;
+        public Color CaptionColor = Color.white;
+        public int CaptionSize = 20;
+        public Action? OnClick;
+        public string? Tag;
+    }
+
+    /// <summary>
+    /// 단일 섹션 데이터(제목/펼침/아이템 컬렉션).
+    /// </summary>
+    [Serializable]
+    public class AccordionSectionData
+    {
+        public string Title = string.Empty;
+        public bool IsExpanded = false;
+        public AccordionItemLayoutType LayoutType = AccordionItemLayoutType.Horizontal;
+
+        // 아이템 리스트. LayoutType에 따라 타입을 일치시켜 사용합니다.
+        public List<IAccordionItemData> Items = new List<IAccordionItemData>();
+    }
+
+    /// <summary>
+    /// 아코디언 전체 데이터 루트.
+    /// </summary>
+    [Serializable]
+    public class AccordionData
+    {
+        public List<AccordionSectionData> Sections = new List<AccordionSectionData>();
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs.meta
new file mode 100644
index 00000000..09b9e081
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionData.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 29fe5d846fc771e418d6d0090157dbfd
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs b/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs
new file mode 100644
index 00000000..92351340
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs
@@ -0,0 +1,65 @@
+#nullable enable
+using UnityEngine;
+using UnityEngine.UI;
+
+namespace UVC.UI.List.Accordion
+{
+    /// <summary>
+    /// 그리드 셀 항목(이미지+캡션). 셀 크기는 상위 GridLayoutGroup에서 결정.
+    /// </summary>
+    public class AccordionGridItemView : MonoBehaviour
+    {
+        [SerializeField] private Image image = default!;
+        [SerializeField] private Component caption = default!; // TMP or Text
+        [SerializeField] private Button button = default!;
+
+        private void Reset()
+        {
+            EnsureLayout();
+        }
+
+        private void Awake()
+        {
+            EnsureLayout();
+        }
+
+        private void EnsureLayout()
+        {
+            if (image == null)
+            {
+                var imgGO = new GameObject("Image", typeof(RectTransform), typeof(Image));
+                imgGO.transform.SetParent(transform, false);
+                image = imgGO.GetComponent<Image>();
+                image.preserveAspect = true;
+            }
+            if (caption == null)
+            {
+                caption = TMPProxy.CreateTextGO(transform, "Caption");
+                TMPProxy.SetAlignment(caption, "TopLeft");
+            }
+            if (button == null)
+            {
+                var btn = gameObject.GetComponent<Button>();
+                if (btn == null) btn = gameObject.AddComponent<Button>();
+                button = btn;
+            }
+            var v = GetComponent<VerticalLayoutGroup>();
+            if (v == null) v = gameObject.AddComponent<VerticalLayoutGroup>();
+            v.childControlHeight = true;
+            v.childForceExpandHeight = true;
+            v.spacing = 2f;
+            var pad = 4;
+            v.padding = new RectOffset(pad, pad, pad, pad);
+        }
+
+        public void Initialize(AccordionGridItemData data)
+        {
+            image.sprite = data.Image;
+            TMPProxy.SetText(caption, data.Caption);
+            TMPProxy.SetColor(caption, data.CaptionColor);
+            TMPProxy.SetFontSize(caption, data.CaptionSize);
+            button.onClick.RemoveAllListeners();
+            if (data.OnClick != null) button.onClick.AddListener(() => data.OnClick());
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs.meta
new file mode 100644
index 00000000..716ddf1c
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionGridItemView.cs.meta
@@ -0,0 +1,2 @@
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+guid: bbb82949b2c1f134dbb493c71bbec615
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs b/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs
new file mode 100644
index 00000000..cc8ca340
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs
@@ -0,0 +1,132 @@
+#nullable enable
+using UnityEngine;
+using UnityEngine.UI;
+
+namespace UVC.UI.List.Accordion
+{
+    /// <summary>
+    /// 수평 아이템(Head-Content-Tail) 뷰. 고정 높이35.
+    /// 각 영역은 Text, Image, IconButton를 지원합니다.
+    /// </summary>
+    public class AccordionItemView : MonoBehaviour
+    {
+        [SerializeField] private RectTransform headRoot = default!;
+        [SerializeField] private RectTransform contentRoot = default!;
+        [SerializeField] private RectTransform tailRoot = default!;
+
+        private void Reset()
+        {
+            EnsureLayout();
+        }
+
+        private void Awake()
+        {
+            EnsureLayout();
+        }
+
+        private void EnsureLayout()
+        {
+            var rt = (RectTransform)transform;
+            rt.sizeDelta = new Vector2(AccordionList.Width, AccordionList.ItemHeight);
+            var h = GetComponent<HorizontalLayoutGroup>();
+            if (h == null) h = gameObject.AddComponent<HorizontalLayoutGroup>();
+            h.childControlHeight = true;
+            h.childForceExpandHeight = true;
+            h.childControlWidth = true;
+            h.childForceExpandWidth = true;
+            h.spacing = 4f;
+            h.padding = new RectOffset(6, 6, 0, 0);
+
+            if (headRoot == null)
+            {
+                headRoot = CreateSlot("Head", 0.25f);
+            }
+            if (contentRoot == null)
+            {
+                contentRoot = CreateSlot("Content", 0.5f);
+            }
+            if (tailRoot == null)
+            {
+                tailRoot = CreateSlot("Tail", 0.25f);
+            }
+        }
+
+        private RectTransform CreateSlot(string name, float flexible)
+        {
+            var go = new GameObject(name, typeof(RectTransform));
+            go.transform.SetParent(transform, false);
+            var layout = go.AddComponent<LayoutElement>();
+            layout.flexibleWidth = flexible;
+            layout.minHeight = AccordionList.ItemHeight;
+            var rt = (RectTransform)go.transform;
+            return rt;
+        }
+
+        public void Initialize(AccordionHorizontalItemData data)
+        {
+            BuildArea(headRoot, data.Head);
+            BuildArea(contentRoot, data.Content);
+            BuildArea(tailRoot, data.Tail);
+        }
+
+        private void BuildArea(RectTransform parent, AccordionContentSpec spec)
+        {
+            // clear
+            for (int i = parent.childCount - 1; i >= 0; i--)
+            {
+                Destroy(parent.GetChild(i).gameObject);
+            }
+            switch (spec.Kind)
+            {
+                case AccordionContentKind.Text:
+                    BuildText(parent, spec.Text ?? string.Empty, spec.Font, spec.TextColor, spec.FontSize);
+                    break;
+                case AccordionContentKind.Image:
+                    BuildImage(parent, spec.Sprite, spec.ImageColor);
+                    break;
+                case AccordionContentKind.IconButton:
+                    BuildIconButton(parent, spec.Icon, spec.OnClick);
+                    break;
+                default:
+                    break;
+            }
+        }
+
+        private void BuildText(RectTransform parent, string text, UnityEngine.Object? fontAsset, Color color, int size)
+        {
+            var comp = TMPProxy.CreateTextGO(parent, "Text");
+            TMPProxy.SetText(comp, text);
+            TMPProxy.SetColor(comp, color);
+            TMPProxy.SetFontSize(comp, size);
+            TMPProxy.SetFont(comp, fontAsset);
+            TMPProxy.SetAlignment(comp, "MidlineLeft");
+        }
+
+        private void BuildImage(RectTransform parent, Sprite? sprite, Color color)
+        {
+            var go = new GameObject("Image", typeof(RectTransform), typeof(Image));
+            go.transform.SetParent(parent, false);
+            var img = go.GetComponent<Image>();
+            img.sprite = sprite;
+            img.color = color;
+            img.preserveAspect = true;
+            var le = go.AddComponent<LayoutElement>();
+            le.minHeight = AccordionList.ItemHeight;
+        }
+
+        private void BuildIconButton(RectTransform parent, Sprite? icon, System.Action? onClick)
+        {
+            var go = new GameObject("IconButton", typeof(RectTransform), typeof(Image), typeof(Button));
+            go.transform.SetParent(parent, false);
+            var img = go.GetComponent<Image>();
+            img.sprite = icon;
+            img.preserveAspect = true;
+            var btn = go.GetComponent<Button>();
+            btn.onClick.RemoveAllListeners();
+            if (onClick != null) btn.onClick.AddListener(() => onClick());
+            var le = go.AddComponent<LayoutElement>();
+            le.minHeight = AccordionList.ItemHeight;
+            le.minWidth = AccordionList.ItemHeight;
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs.meta
new file mode 100644
index 00000000..096a259a
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionItemView.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 3c7296b1c3a691547ac7714fde688237
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs b/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs
new file mode 100644
index 00000000..a45fb3ea
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs
@@ -0,0 +1,124 @@
+#nullable enable
+using System.Collections.Generic;
+using UnityEngine;
+using UnityEngine.UI;
+
+namespace UVC.UI.List.Accordion
+{
+    /// <summary>
+    /// 아코디언 전체 리스트 뷰. 섹션 헤더(48)와 항목(35)을 생성/관리합니다.
+    /// 가로 너비는250으로 고정합니다.
+    /// </summary>
+    [DisallowMultipleComponent]
+    public class AccordionList : MonoBehaviour
+    {
+        // Layout constants
+        public const float Width = 250f;
+        public const float HeaderHeight = 48f;
+        public const float ItemHeight = 35f;
+        public const int GridColumns = 2;
+
+        [Header("Prefabs")]
+        [SerializeField] private AccordionSection sectionPrefab = default!;
+        [SerializeField] private AccordionItemView horizontalItemPrefab = default!;
+        [SerializeField] private AccordionGridItemView gridItemPrefab = default!;
+
+        [Header("Root")]
+        [SerializeField] private RectTransform contentRoot = default!; // VerticalLayoutGroup 권장
+
+        [Header("Style")]
+        [SerializeField] private Color sectionHeaderColor = new Color(0.16f, 0.16f, 0.16f);
+        [SerializeField] private Color itemBgColor = new Color(0.10f, 0.10f, 0.10f);
+
+        public AccordionData? Data { get; private set; }
+        private readonly List<AccordionSection> _sections = new();
+
+        private void Reset()
+        {
+            EnsureRootLayout();
+            EnsurePrefabs();
+        }
+
+        private void Awake()
+        {
+            EnsureRootLayout();
+            EnsurePrefabs();
+        }
+
+        private void EnsureRootLayout()
+        {
+            if (contentRoot == null)
+            {
+                var go = new GameObject("ContentRoot", typeof(RectTransform));
+                go.transform.SetParent(transform, false);
+                contentRoot = (RectTransform)go.transform;
+            }
+
+            var rt = (RectTransform)transform;
+            rt.sizeDelta = new Vector2(Width, rt.sizeDelta.y);
+
+            var v = contentRoot.GetComponent<VerticalLayoutGroup>();
+            if (v == null) v = contentRoot.gameObject.AddComponent<VerticalLayoutGroup>();
+            v.childForceExpandHeight = false;
+            v.childControlHeight = true;
+            v.childForceExpandWidth = true;
+            v.childControlWidth = true;
+            v.spacing = 0f;
+
+            var fitter = contentRoot.GetComponent<ContentSizeFitter>();
+            if (fitter == null) fitter = contentRoot.gameObject.AddComponent<ContentSizeFitter>();
+            fitter.verticalFit = ContentSizeFitter.FitMode.PreferredSize;
+            fitter.horizontalFit = ContentSizeFitter.FitMode.Unconstrained;
+        }
+
+        private void EnsurePrefabs()
+        {
+            if (sectionPrefab == null)
+            {
+                var proto = new GameObject("SectionPrototype", typeof(RectTransform), typeof(AccordionSection));
+                proto.transform.SetParent(transform, false);
+                proto.SetActive(false);
+                sectionPrefab = proto.GetComponent<AccordionSection>();
+            }
+            if (horizontalItemPrefab == null)
+            {
+                var proto = new GameObject("HorizontalItemPrototype", typeof(RectTransform), typeof(AccordionItemView));
+                proto.transform.SetParent(transform, false);
+                proto.SetActive(false);
+                horizontalItemPrefab = proto.GetComponent<AccordionItemView>();
+            }
+            if (gridItemPrefab == null)
+            {
+                var proto = new GameObject("GridItemPrototype", typeof(RectTransform), typeof(AccordionGridItemView));
+                proto.transform.SetParent(transform, false);
+                proto.SetActive(false);
+                gridItemPrefab = proto.GetComponent<AccordionGridItemView>();
+            }
+        }
+
+        public void SetData(AccordionData data)
+        {
+            EnsureRootLayout();
+            EnsurePrefabs();
+            Clear();
+            Data = data;
+            foreach (var sectionData in data.Sections)
+            {
+                var section = Instantiate(sectionPrefab, contentRoot);
+                section.gameObject.SetActive(true);
+                section.Initialize(sectionData, this, horizontalItemPrefab, gridItemPrefab);
+                _sections.Add(section);
+            }
+        }
+
+        public void Clear()
+        {
+            foreach (var s in _sections)
+            {
+                if (s != null) Destroy(s.gameObject);
+            }
+            _sections.Clear();
+            Data = null;
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs.meta
new file mode 100644
index 00000000..57001db2
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionList.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 3da2a3205a856104cbeff1d2a234d19f
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs b/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs
new file mode 100644
index 00000000..d48cca27
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs
@@ -0,0 +1,158 @@
+#nullable enable
+using UnityEngine;
+using UnityEngine.UI;
+
+namespace UVC.UI.List.Accordion
+{
+    /// <summary>
+    /// 단일 섹션 헤더(48높이)와 본문을 관리합니다.
+    /// </summary>
+    public class AccordionSection : MonoBehaviour
+    {
+        [SerializeField] private Button headerButton = default!;
+        [SerializeField] private Image headerBg = default!;
+        [SerializeField] private Component titleText = default!; // TMP or Text
+        [SerializeField] private RectTransform bodyRoot = default!; // items parent
+        [SerializeField] private GameObject bodyContainer = default!; // active toggle
+
+        private AccordionSectionData? _data;
+        private AccordionList? _list;
+        private AccordionItemView? _horizontalItemPrefab;
+        private AccordionGridItemView? _gridItemPrefab;
+
+        private void Reset()
+        {
+            EnsureRuntimeComponents();
+        }
+
+        private void Awake()
+        {
+            EnsureRuntimeComponents();
+        }
+
+        private void EnsureRuntimeComponents()
+        {
+            var rt = (RectTransform)transform;
+            if (headerButton == null)
+            {
+                var headerGO = new GameObject("Header", typeof(RectTransform), typeof(Image), typeof(Button));
+                headerGO.transform.SetParent(transform, false);
+                var headerRT = (RectTransform)headerGO.transform;
+                headerRT.anchorMin = new Vector2(0, 1);
+                headerRT.anchorMax = new Vector2(1, 1);
+                headerRT.pivot = new Vector2(0.5f, 1);
+                headerRT.sizeDelta = new Vector2(0, AccordionList.HeaderHeight);
+                headerBg = headerGO.GetComponent<Image>();
+                headerButton = headerGO.GetComponent<Button>();
+                var textComp = TMPProxy.CreateTextGO(headerGO.transform, "Title");
+                var textRT = (RectTransform)textComp.transform;
+                textRT.anchorMin = new Vector2(0, 0);
+                textRT.anchorMax = new Vector2(1, 1);
+                textRT.offsetMin = new Vector2(12, 0);
+                textRT.offsetMax = new Vector2(-12, 0);
+                titleText = textComp;
+                TMPProxy.SetAlignment(titleText, "MidlineLeft");
+            }
+            if (bodyContainer == null)
+            {
+                var bodyGO = new GameObject("BodyContainer", typeof(RectTransform));
+                bodyGO.transform.SetParent(transform, false);
+                bodyContainer = bodyGO;
+                bodyRoot = (RectTransform)bodyGO.transform;
+                var v = bodyGO.AddComponent<VerticalLayoutGroup>();
+                v.childControlHeight = true;
+                v.childForceExpandHeight = false;
+                v.spacing = 0f;
+                var fitter = bodyGO.AddComponent<ContentSizeFitter>();
+                fitter.verticalFit = ContentSizeFitter.FitMode.PreferredSize;
+            }
+            var layout = GetComponent<VerticalLayoutGroup>();
+            if (layout == null) layout = gameObject.AddComponent<VerticalLayoutGroup>();
+            layout.childControlHeight = true;
+            layout.childForceExpandHeight = false;
+            layout.spacing = 0f;
+        }
+
+        public void Initialize(AccordionSectionData data, AccordionList list, AccordionItemView horizontalItemPrefab, AccordionGridItemView gridItemPrefab)
+        {
+            _data = data;
+            _list = list;
+            _horizontalItemPrefab = horizontalItemPrefab;
+            _gridItemPrefab = gridItemPrefab;
+
+            // Appearance
+            var rt = (RectTransform)transform;
+            rt.sizeDelta = new Vector2(AccordionList.Width, rt.sizeDelta.y);
+
+            headerBg.color = new Color(0.18f, 0.18f, 0.18f);
+            TMPProxy.SetText(titleText, data.Title);
+
+            headerButton.onClick.RemoveAllListeners();
+            headerButton.onClick.AddListener(() => Toggle());
+
+            bodyContainer.SetActive(_data.IsExpanded);
+
+            BuildItems();
+        }
+
+        private void Toggle()
+        {
+            if (_data == null) return;
+            _data.IsExpanded = !_data.IsExpanded;
+            bodyContainer.SetActive(_data.IsExpanded);
+        }
+
+        private void ClearItems()
+        {
+            for (int i = bodyRoot.childCount - 1; i >= 0; i--)
+            {
+                var ch = bodyRoot.GetChild(i);
+                Destroy(ch.gameObject);
+            }
+        }
+
+        private void BuildItems()
+        {
+            if (_data == null || _list == null) return;
+            ClearItems();
+
+            if (_data.LayoutType == AccordionItemLayoutType.Horizontal)
+            {
+                foreach (var item in _data.Items)
+                {
+                    if (item is AccordionHorizontalItemData h)
+                    {
+                        var view = Object.Instantiate(_horizontalItemPrefab!, bodyRoot);
+                        view.Initialize(h);
+                    }
+                }
+            }
+            else // Grid
+            {
+                // Wrap to2 columns using GridLayoutGroup
+                var containerGO = new GameObject("Grid", typeof(RectTransform), typeof(GridLayoutGroup), typeof(ContentSizeFitter));
+                containerGO.transform.SetParent(bodyRoot, false);
+                var gridRT = (RectTransform)containerGO.transform;
+                gridRT.sizeDelta = new Vector2(AccordionList.Width, gridRT.sizeDelta.y);
+                var grid = containerGO.GetComponent<GridLayoutGroup>();
+                float padding = 6f;
+                grid.cellSize = new Vector2((AccordionList.Width - padding * 3) / 2f, AccordionList.ItemHeight * 2f);
+                grid.spacing = new Vector2(padding, padding);
+                grid.constraint = GridLayoutGroup.Constraint.FixedColumnCount;
+                grid.constraintCount = AccordionList.GridColumns;
+                var fitter = containerGO.GetComponent<ContentSizeFitter>();
+                fitter.verticalFit = ContentSizeFitter.FitMode.PreferredSize;
+                fitter.horizontalFit = ContentSizeFitter.FitMode.PreferredSize;
+
+                foreach (var item in _data.Items)
+                {
+                    if (item is AccordionGridItemData g)
+                    {
+                        var view = Object.Instantiate(_gridItemPrefab!, gridRT);
+                        view.Initialize(g);
+                    }
+                }
+            }
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs.meta
new file mode 100644
index 00000000..c3dedc28
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/AccordionSection.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 17ca068f38574f84a969ad833b66e699
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs b/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs
new file mode 100644
index 00000000..032ea28d
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs
@@ -0,0 +1,105 @@
+#nullable enable
+using System;
+using UnityEngine;
+using UnityEngine.UI;
+
+namespace UVC.UI.List.Accordion
+{
+    internal static class TMPProxy
+    {
+        private static Type? _tmpTextType;
+        private static Type? _tmpFontType;
+        private static Type? _tmpAlignType;
+
+        private static Type? TMPTextType => _tmpTextType ??= Type.GetType("TMPro.TextMeshProUGUI, Unity.TextMeshPro");
+        private static Type? TMPFontType => _tmpFontType ??= Type.GetType("TMPro.TMP_FontAsset, Unity.TextMeshPro");
+        private static Type? TMPAlignType => _tmpAlignType ??= Type.GetType("TMPro.TextAlignmentOptions, Unity.TextMeshPro");
+
+        public static Component CreateTextGO(Transform parent, string name)
+        {
+            var go = new GameObject(name, typeof(RectTransform));
+            go.transform.SetParent(parent, false);
+            if (TMPTextType != null)
+            {
+                go.AddComponent(TMPTextType);
+                return (Component)go.GetComponent(TMPTextType);
+            }
+            else
+            {
+                var text = go.AddComponent<Text>();
+                text.alignment = TextAnchor.MiddleLeft;
+                text.text = string.Empty;
+                return text;
+            }
+        }
+
+        public static void SetText(Component comp, string text)
+        {
+            if (TMPTextType != null && TMPTextType.IsInstanceOfType(comp))
+            {
+                TMPTextType.GetProperty("text")?.SetValue(comp, text);
+            }
+            else if (comp is Text uText)
+            {
+                uText.text = text;
+            }
+        }
+
+        public static void SetColor(Component comp, Color color)
+        {
+            if (TMPTextType != null && TMPTextType.IsInstanceOfType(comp))
+            {
+                TMPTextType.GetProperty("color")?.SetValue(comp, color);
+            }
+            else if (comp is Text uText)
+            {
+                uText.color = color;
+            }
+        }
+
+        public static void SetFontSize(Component comp, int size)
+        {
+            if (TMPTextType != null && TMPTextType.IsInstanceOfType(comp))
+            {
+                TMPTextType.GetProperty("fontSize")?.SetValue(comp, (float)size);
+            }
+            else if (comp is Text uText)
+            {
+                uText.fontSize = size;
+            }
+        }
+
+        public static void SetFont(Component comp, UnityEngine.Object? fontAsset)
+        {
+            if (fontAsset == null) return;
+            if (TMPTextType != null && TMPTextType.IsInstanceOfType(comp) && TMPFontType != null && TMPFontType.IsInstanceOfType(fontAsset))
+            {
+                TMPTextType.GetProperty("font")?.SetValue(comp, fontAsset);
+            }
+            else if (comp is Text uText && fontAsset is Font uFont)
+            {
+                uText.font = uFont;
+            }
+        }
+
+        public static void SetAlignment(Component comp, string alignment)
+        {
+            if (TMPTextType != null && TMPTextType.IsInstanceOfType(comp) && TMPAlignType != null)
+            {
+                try
+                {
+                    var enumVal = Enum.Parse(TMPAlignType, alignment);
+                    TMPTextType.GetProperty("alignment")?.SetValue(comp, enumVal);
+                }
+                catch { }
+            }
+            else if (comp is Text uText)
+            {
+                if (string.Equals(alignment, "TopLeft", StringComparison.OrdinalIgnoreCase))
+                    uText.alignment = TextAnchor.UpperLeft;
+                else
+                    uText.alignment = TextAnchor.MiddleLeft;
+            }
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs.meta b/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs.meta
new file mode 100644
index 00000000..9fa577f1
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/List/Accordion/TMPProxy.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: d2968af399993f94f8aa265253691829
\ No newline at end of file
diff --git a/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs b/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs
new file mode 100644
index 00000000..5801c413
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs
@@ -0,0 +1,68 @@
+#nullable enable
+using System;
+using UnityEngine;
+using UnityEngine.UI;
+using UVC.UI.List.Accordion;
+
+namespace UVC.UI.Window
+{
+    public class AccordionWindow : MonoBehaviour
+    {
+        [SerializeField] private RectTransform root = default!;
+        [SerializeField] private AccordionList? accordionListPrefab = null;
+        private AccordionList? _instance;
+
+        private void Reset()
+        {
+            EnsureRoot();
+            EnsureInstance();
+        }
+
+        private void Awake()
+        {
+            EnsureRoot();
+            EnsureInstance();
+        }
+
+        private void EnsureRoot()
+        {
+            if (root == null)
+            {
+                var go = new GameObject("AccordionRoot", typeof(RectTransform));
+                go.transform.SetParent(transform, false);
+                root = (RectTransform)go.transform;
+                var v = go.AddComponent<VerticalLayoutGroup>();
+                v.childControlHeight = true;
+                v.childForceExpandHeight = false;
+                v.spacing = 0f;
+                var fitter = go.AddComponent<ContentSizeFitter>();
+                fitter.verticalFit = ContentSizeFitter.FitMode.PreferredSize;
+            }
+        }
+
+        private void EnsureInstance()
+        {
+            if (_instance == null)
+            {
+                if (accordionListPrefab != null)
+                {
+                    _instance = Instantiate(accordionListPrefab, root);
+                    _instance.gameObject.SetActive(true);
+                }
+                else
+                {
+                    var go = new GameObject("AccordionList", typeof(RectTransform), typeof(AccordionList));
+                    go.transform.SetParent(root, false);
+                    _instance = go.GetComponent<AccordionList>();
+                }
+            }
+        }
+
+        public void SetData(AccordionData data)
+        {
+            EnsureRoot();
+            EnsureInstance();
+            _instance!.SetData(data);
+        }
+    }
+}
diff --git a/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs.meta b/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs.meta
new file mode 100644
index 00000000..c7e79849
--- /dev/null
+++ b/Assets/Scripts/UVC/UI/Window/AccordionWindow.cs.meta
@@ -0,0 +1,2 @@
+fileFormatVersion: 2
+guid: 6ad50e65d5080f04c99dd7606a8a4d70
diff --git a/Assets/Scripts/UVC/UI/Window/HierarchyWindow.cs b/Assets/Scripts/UVC/UI/Window/HierarchyWindow.cs
index c7caf3d6..4109c0ef 100644
--- a/Assets/Scripts/UVC/UI/Window/HierarchyWindow.cs
+++ b/Assets/Scripts/UVC/UI/Window/HierarchyWindow.cs
@@ -24,9 +24,9 @@ namespace UVC.UI.Window
     /// <example>
     /// <![CDATA[
     /// // 외부에서 창을 참조했다고 가정
-    /// hierarchyWindow.OnItemSelected += item => Debug.Log($"Selected: {item.Name}");
-    /// hierarchyWindow.AddItem(new TreeListItemData("Root A"));
-    /// hierarchyWindow.AddItemAt(new TreeListItemData("Root B"),0);
+    /// accordionWindow.OnItemSelected += item => Debug.Log($"Selected: {item.Name}");
+    /// accordionWindow.AddItem(new TreeListItemData("Root A"));
+    /// accordionWindow.AddItemAt(new TreeListItemData("Root B"),0);
     /// ]]>
     /// </example>
     /// </summary>