diff --git a/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.theme.ts b/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.theme.ts
new file mode 100644
index 00000000..75ac68df
--- /dev/null
+++ b/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.theme.ts
@@ -0,0 +1,56 @@
+import { tv, VariantProps } from 'tailwind-variants';
+
+export const selectItemTheme = tv({
+  slots: {
+    wrapper: [
+      'p-2',
+      'gap-3',
+      'flex',
+      'items-start',
+      'justify-between',
+      'rounded-lg',
+      'group',
+      'data-[disabled]:cursor-not-allowed',
+    ],
+    icon: ['h-4.5', 'w-4.5', 'text-elements-high-em'],
+    content: ['flex', 'flex-1', 'whitespace-nowrap'],
+    label: [
+      'text-sm',
+      'text-elements-high-em',
+      'tracking-[-0.006em]',
+      'data-[disabled]:text-elements-disabled',
+    ],
+    description: [
+      'text-xs',
+      'text-elements-low-em',
+      'data-[disabled]:text-elements-disabled',
+    ],
+    dot: ['h-1', 'w-1', 'rounded-full', 'bg-border-interactive-hovered/[0.14]'],
+  },
+  variants: {
+    orientation: {
+      horizontal: {
+        wrapper: ['items-center'],
+        content: ['flex-row', 'items-center', 'gap-2'],
+      },
+      vertical: {
+        content: ['flex-col', 'gap-0.5'],
+      },
+    },
+    variant: {
+      default: {
+        wrapper: [],
+      },
+      danger: {
+        wrapper: [],
+      },
+    },
+    active: {
+      true: {
+        wrapper: ['bg-base-bg-emphasized', 'data-[disabled]:bg-transparent'],
+      },
+    },
+  },
+});
+
+export type SelectItemTheme = VariantProps<typeof selectItemTheme>;
diff --git a/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.tsx b/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.tsx
new file mode 100644
index 00000000..5112fb4e
--- /dev/null
+++ b/packages/frontend/src/components/shared/Select/SelectItem/SelectItem.tsx
@@ -0,0 +1,86 @@
+import React, { ComponentPropsWithoutRef, useMemo } from 'react';
+import { Overwrite, UseComboboxGetItemPropsReturnValue } from 'downshift';
+import { SelectOption, SelectOrientation } from 'components/shared/Select';
+import { selectItemTheme, SelectItemTheme } from './SelectItem.theme';
+import { cloneIcon } from 'utils/cloneIcon';
+import { cn } from 'utils/classnames';
+import { CheckRadioIcon } from 'components/shared/CustomIcon';
+import { OmitCommon } from 'types/common';
+
+/**
+ * Represents a type that merges ComponentPropsWithoutRef<'li'> with certain exclusions.
+ * @type {MergedComponentPropsWithoutRef}
+ */
+type MergedComponentPropsWithoutRef = OmitCommon<
+  ComponentPropsWithoutRef<'li'>,
+  Omit<
+    Overwrite<UseComboboxGetItemPropsReturnValue, SelectOption[]>,
+    'index' | 'item'
+  >
+>;
+
+export interface SelectItemProps
+  extends MergedComponentPropsWithoutRef,
+    SelectItemTheme {
+  selected: boolean;
+  option: SelectOption;
+  orientation?: SelectOrientation;
+  hovered?: boolean;
+  empty?: boolean;
+}
+
+export const SelectItem = ({
+  className,
+  selected,
+  option,
+  orientation,
+  hovered,
+  empty,
+  variant,
+  ...props
+}: SelectItemProps) => {
+  const theme = selectItemTheme({ active: hovered, orientation, variant });
+
+  const { label, description, leftIcon, rightIcon, disabled } = option;
+
+  const renderRightIcon = useMemo(() => {
+    if (rightIcon) {
+      return cloneIcon(rightIcon, { className: theme.icon() });
+    } else if (selected) {
+      return (
+        <CheckRadioIcon className={cn(theme.icon(), 'text-controls-primary')} />
+      );
+    }
+    return null;
+  }, [rightIcon]);
+
+  if (empty) {
+    return (
+      <li {...props} className={theme.wrapper()}>
+        No results found
+      </li>
+    );
+  }
+
+  return (
+    <li
+      {...props}
+      className={theme.wrapper({ className })}
+      data-disabled={disabled}
+    >
+      {leftIcon && cloneIcon(leftIcon, { className: theme.icon() })}
+      <div className={theme.content()}>
+        <p className={theme.label()} data-disabled={disabled}>
+          {label}
+        </p>
+        {orientation === 'horizontal' && <span className={theme.dot()} />}
+        {description && (
+          <p className={theme.description()} data-disabled={disabled}>
+            {description}
+          </p>
+        )}
+      </div>
+      {renderRightIcon}
+    </li>
+  );
+};
diff --git a/packages/frontend/src/components/shared/Select/SelectItem/index.ts b/packages/frontend/src/components/shared/Select/SelectItem/index.ts
new file mode 100644
index 00000000..fbd9e186
--- /dev/null
+++ b/packages/frontend/src/components/shared/Select/SelectItem/index.ts
@@ -0,0 +1 @@
+export * from './SelectItem';