diff --git a/.changeset/calm-heads-care.md b/.changeset/calm-heads-care.md
index 19e9cdea..bf9b06b5 100644
--- a/.changeset/calm-heads-care.md
+++ b/.changeset/calm-heads-care.md
@@ -3,4 +3,8 @@
 "@mincho-js/css": minor
 ---
 
-Separate vanilla extract API to `./compat`
+**Compatibility**
+
+## Changes
+
+- Separate vanilla extract API to `./compat`
diff --git a/.changeset/cold-mirrors-accept.md b/.changeset/cold-mirrors-accept.md
new file mode 100644
index 00000000..a315b21f
--- /dev/null
+++ b/.changeset/cold-mirrors-accept.md
@@ -0,0 +1,9 @@
+---
+"@mincho-js/css": minor
+---
+
+**css**
+
+## New
+
+- Add `css.with()` API
\ No newline at end of file
diff --git a/.changeset/sad-meals-rescue.md b/.changeset/sad-meals-rescue.md
index 1361f6cf..9b920515 100644
--- a/.changeset/sad-meals-rescue.md
+++ b/.changeset/sad-meals-rescue.md
@@ -3,4 +3,6 @@
 "@mincho-js/css": minor
 ---
 
-css.multiple() API
+## New
+
+- Add `css.multiple()` API
diff --git a/.changeset/sharp-ears-wear.md b/.changeset/sharp-ears-wear.md
index 4ad32178..8791ea0a 100644
--- a/.changeset/sharp-ears-wear.md
+++ b/.changeset/sharp-ears-wear.md
@@ -2,6 +2,8 @@
 "@mincho-js/css": patch
 ---
 
+**Types**
+
 ## New
 - Add `VariantStyle` type for constrained variant styles
 
diff --git a/packages/css/src/compat.ts b/packages/css/src/compat.ts
index fe092080..d929131d 100644
--- a/packages/css/src/compat.ts
+++ b/packages/css/src/compat.ts
@@ -21,7 +21,7 @@ export {
 export {
   globalCss as globalStyle,
   css as style,
-  cssVariants as styleVariants
+  cssMultiple as styleVariants
 } from "./css/index.js";
 
 export type {
diff --git a/packages/css/src/css/index.ts b/packages/css/src/css/index.ts
index 06a2b539..0cccea70 100644
--- a/packages/css/src/css/index.ts
+++ b/packages/css/src/css/index.ts
@@ -13,6 +13,7 @@ import { setFileScope } from "@vanilla-extract/css/fileScope";
 import { style as vStyle, globalStyle as gStyle } from "@vanilla-extract/css";
 import type { GlobalStyleRule } from "@vanilla-extract/css";
 import { className, getDebugName } from "../utils.js";
+import type { RestrictCSSRule } from "./types.js";
 
 // == Global CSS ===============================================================
 export function globalCss(selector: string, rule: GlobalCSSRule) {
@@ -109,27 +110,80 @@ function cssRaw(style: ComplexCSSRule) {
   return style;
 }
 
+function cssWith<const T extends CSSRule>(
+  callback?: (style: RestrictCSSRule<T>) => ComplexCSSRule
+) {
+  type RestrictedCSSRule = RestrictCSSRule<T>;
+  const cssFunction = callback ?? ((style: RestrictedCSSRule) => style);
+
+  function cssWithImpl(style: RestrictedCSSRule, debugId?: string) {
+    return cssImpl(cssFunction(style), debugId);
+  }
+  function cssWithRaw(style: RestrictedCSSRule) {
+    return cssRaw(cssFunction(style));
+  }
+
+  function cssWithVariants<
+    StyleMap extends Record<string | number, RestrictedCSSRule>
+  >(styleMap: StyleMap, debugId?: string): Record<keyof StyleMap, string>;
+  function cssWithVariants<
+    Data extends Record<string | number, RestrictedCSSRule>,
+    Key extends keyof Data,
+    MapData extends (value: Data[Key], key: Key) => ComplexCSSRule
+  >(data: Data, mapData: MapData, debugId?: string): Record<keyof Data, string>;
+  function cssWithVariants<
+    Data extends Record<string | number, RestrictedCSSRule>,
+    MapData extends (
+      value: unknown,
+      key: string | number | symbol
+    ) => ComplexCSSRule
+  >(
+    styleMapOrData: Data,
+    mapDataOrDebugId?: MapData | string,
+    debugId?: string
+  ): Record<string | number, string> {
+    if (isMapDataFunction(mapDataOrDebugId)) {
+      return cssMultiple(
+        styleMapOrData,
+        (value, key) => mapDataOrDebugId(cssFunction(value), key),
+        debugId
+      );
+    } else {
+      return cssMultiple(styleMapOrData, cssFunction, mapDataOrDebugId);
+    }
+  }
+
+  return Object.assign(cssWithImpl, {
+    raw: cssWithRaw,
+    multiple: cssWithVariants
+  });
+}
+
 export const css = Object.assign(cssImpl, {
   raw: cssRaw,
-  multiple: cssVariants
+  multiple: cssMultiple,
+  with: cssWith
 });
 
 // == CSS Variants =============================================================
 // TODO: Need to optimize
 // https://developer.mozilla.org/en-US/docs/Web/JavaScript/Reference/Functions/get#smart_self-overwriting_lazy_getters
 // https://github.com/vanilla-extract-css/vanilla-extract/blob/master/packages/css/src/style.ts
-export function cssVariants<
+export function cssMultiple<
   StyleMap extends Record<string | number, ComplexCSSRule>
 >(styleMap: StyleMap, debugId?: string): Record<keyof StyleMap, string>;
-export function cssVariants<
+export function cssMultiple<
   Data extends Record<string | number, unknown>,
   Key extends keyof Data,
   MapData extends (value: Data[Key], key: Key) => ComplexCSSRule
 >(data: Data, mapData: MapData, debugId?: string): Record<keyof Data, string>;
-export function cssVariants<
+export function cssMultiple<
   StyleMap extends Record<string | number, ComplexCSSRule>,
   Data extends Record<string | number, unknown>,
-  MapData extends (value: unknown, key: string | number) => ComplexCSSRule
+  MapData extends (
+    value: unknown,
+    key: string | number | symbol
+  ) => ComplexCSSRule
 >(
   styleMapOrData: StyleMap | Data,
   mapDataOrDebugId?: MapData | string,
@@ -217,6 +271,23 @@ if (import.meta.vitest) {
     });
   });
 
+  describe.concurrent("css.raw()", () => {
+    it("handles simple CSS properties", () => {
+      const style = {
+        color: "red",
+        fontSize: 16,
+        padding: "10px"
+      };
+      const result = css.raw(style);
+
+      expect(result).toEqual({
+        color: "red",
+        fontSize: 16,
+        padding: "10px"
+      });
+    });
+  });
+
   describe.concurrent("css.multiple()", () => {
     it("Variants", () => {
       const result = css.multiple(
@@ -271,7 +342,105 @@ if (import.meta.vitest) {
         className(`${debugId}_secondary`, "base")
       );
     });
+  });
+
+  describe.concurrent("css.with()", () => {
+    it("css.with() with type restrictions", () => {
+      const myCss = css.with<{
+        color: true;
+        background: "blue" | "grey";
+        border: false;
+      }>();
+
+      myCss({
+        color: "red", // Allow all properties
+        background: "blue", // Only some properties are allowed
+        // @ts-expect-error: border is not allowed
+        border: "none"
+      });
+      myCss({
+        // @ts-expect-error: background is allowed only "blue" or "grey"
+        background: "red"
+      });
+    });
+
+    it("Basic callback transformation", () => {
+      const withRedBackground = css.with((style) => ({
+        ...style,
+        backgroundColor: "red"
+      }));
+
+      const result = withRedBackground({ color: "blue" }, debugId);
+
+      assert.isString(result);
+      expect(result).toMatch(className(debugId));
+    });
 
-    // TODO: Mocking globalCSS() for Variant Reference
+    it("css.with().raw()", () => {
+      const withRedBackground = css.with((style) => ({
+        ...style,
+        backgroundColor: "red"
+      }));
+
+      const result = withRedBackground.raw({ color: "blue" });
+
+      expect(result).toEqual({
+        color: "blue",
+        backgroundColor: "red"
+      });
+    });
+
+    it("css.with().multiple()", () => {
+      const withRedBackground = css.with((style) => ({
+        ...style,
+        backgroundColor: "red"
+      }));
+
+      const result = withRedBackground.multiple(
+        {
+          primary: { color: "blue" },
+          secondary: { color: "green" }
+        },
+        debugId
+      );
+
+      assert.hasAllKeys(result, ["primary", "secondary"]);
+      expect(result.primary).toMatch(className(`${debugId}_primary`));
+      expect(result.secondary).toMatch(className(`${debugId}_secondary`));
+    });
+
+    it("css.with() with like mixin", () => {
+      const myCss = css.with<{ size: number; radius?: number }>(
+        ({ size, radius = 10 }) => {
+          const styles: CSSRule = {
+            width: size,
+            height: size
+          };
+
+          if (radius !== 0) {
+            styles.borderRadius = radius;
+          }
+
+          return styles;
+        }
+      );
+
+      expect(myCss.raw({ size: 100 })).toStrictEqual({
+        width: 100,
+        height: 100,
+        borderRadius: 10
+      });
+      expect(myCss.raw({ size: 100, radius: 0 })).toStrictEqual({
+        width: 100,
+        height: 100
+      });
+      expect(myCss.raw({ size: 100, radius: 100 })).toStrictEqual({
+        width: 100,
+        height: 100,
+        borderRadius: 100
+      });
+    });
   });
+
+  // TODO: Mocking globalCSS() for Variant Reference
 }
diff --git a/packages/css/src/css/types.ts b/packages/css/src/css/types.ts
new file mode 100644
index 00000000..52377bf1
--- /dev/null
+++ b/packages/css/src/css/types.ts
@@ -0,0 +1,23 @@
+import type { CSSRule } from "@mincho-js/transform-to-vanilla";
+import type { Resolve } from "../types.js";
+
+type IsOptional<T, K extends keyof T> =
+  Record<string, never> extends Pick<T, K> ? true : false;
+type IsRequired<T, K extends keyof T> =
+  IsOptional<T, K> extends true ? false : true;
+
+export type RestrictCSSRule<T extends CSSRule> = {
+  [K in keyof T as T[K] extends false ? never : K]: T[K] extends true
+    ? K extends keyof CSSRule
+      ? CSSRule[K]
+      : never
+    : T[K];
+} extends infer U
+  ? Resolve<
+      {
+        [K in keyof U as IsRequired<U, K> extends true ? K : never]-?: U[K];
+      } & {
+        [K in keyof U as IsOptional<U, K> extends true ? K : never]?: U[K];
+      }
+    >
+  : never;
diff --git a/packages/css/src/rules/index.ts b/packages/css/src/rules/index.ts
index 50561bf5..796bd7dd 100644
--- a/packages/css/src/rules/index.ts
+++ b/packages/css/src/rules/index.ts
@@ -8,7 +8,7 @@ import type {
   PureCSSVarKey
 } from "@mincho-js/transform-to-vanilla";
 
-import { css, cssVariants } from "../css/index.js";
+import { css } from "../css/index.js";
 import { className, getDebugName, getVarName } from "../utils.js";
 import { createRuntimeFn } from "./createRuntimeFn.js";
 import type {
@@ -110,7 +110,7 @@ export function rules<
   // @ts-expect-error - Temporarily ignoring the error as the PatternResult type is not fully defined
   const variantClassNames: PatternResult<CombinedVariants>["variantClassNames"] =
     mapValues(mergedVariants, (variantGroup, variantGroupName) =>
-      cssVariants(
+      css.multiple(
         variantGroup,
         (styleRule) =>
           typeof styleRule === "string"
diff --git a/packages/css/src/rules/types.ts b/packages/css/src/rules/types.ts
index 23012747..bb7b7484 100644
--- a/packages/css/src/rules/types.ts
+++ b/packages/css/src/rules/types.ts
@@ -5,10 +5,8 @@ import type {
   ResolvedProperties,
   NonNullableString
 } from "@mincho-js/transform-to-vanilla";
+import type { Resolve } from "../types.js";
 
-type Resolve<T> = {
-  [Key in keyof T]: T[Key];
-} & {};
 export type ResolveComplex<T> =
   T extends Array<infer U> ? Array<Resolve<U>> : Resolve<T>;
 type RemoveUndefined<T> = T extends undefined ? never : T;
diff --git a/packages/css/src/types.ts b/packages/css/src/types.ts
new file mode 100644
index 00000000..6905d358
--- /dev/null
+++ b/packages/css/src/types.ts
@@ -0,0 +1,3 @@
+export type Resolve<T> = {
+  [Key in keyof T]: T[Key];
+} & {};
diff --git a/packages/css/tsconfig.lib.json b/packages/css/tsconfig.lib.json
index f07d1760..8a55fa3d 100644
--- a/packages/css/tsconfig.lib.json
+++ b/packages/css/tsconfig.lib.json
@@ -3,6 +3,9 @@
   "compilerOptions": {
     "rootDir": "./src",
     "baseUrl": "./",
+    "paths": {                                           /* Specify a set of entries that re-map imports to additional lookup locations. */
+      "@/*": ["src/*"]
+    },
     "tsBuildInfoFile": "./.cache/typescript/tsbuildinfo-esm",
     "outDir": "./dist/esm",
     "declarationDir": "./dist/esm"