diff --git a/apps/playground/src/pages/flex/basic.vue b/apps/playground/src/pages/flex/basic.vue
new file mode 100644
index 000000000..32c06fccb
--- /dev/null
+++ b/apps/playground/src/pages/flex/basic.vue
@@ -0,0 +1,93 @@
+<template>
+  <a-flex gap="middle" vertical>
+    <label>
+      Select axis:
+      <select v-model="axis">
+        <option v-for="item in axisOptions" :key="item">{{ item }}</option>
+      </select>
+    </label>
+    <a-flex :vertical="axis === 'vertical'">
+      <div
+        v-for="(item, index) in new Array(4)"
+        :key="item"
+        :style="{ ...baseStyle, background: `${index % 2 ? '#1677ff' : '#1677ffbf'}` }"
+      />
+    </a-flex>
+    <hr/>
+    <label>
+      Select justify:
+      <select v-model="justify">
+        <option v-for="item in justifyOptions" :key="item">{{ item }}</option>
+      </select>
+    </label>
+    <label>
+      Select align:
+      <select v-model="align">
+        <option v-for="item in alignOptions" :key="item">{{ item }}</option>
+      </select>
+    </label>
+    <a-flex :style="{ ...boxStyle }" :justify="justify" :align="align">
+      <a-button variant="solid">Primary</a-button>
+      <a-button variant="solid">Primary</a-button>
+      <a-button variant="solid">Primary</a-button>
+      <a-button variant="solid">Primary</a-button>
+    </a-flex>
+    <hr/>
+    <a-flex gap="middle" vertical>
+      <label>
+        Select gap size:
+        <select v-model="gapSize">
+          <option v-for="item in gapSizeOptions" :key="item">{{ item }}</option>
+        </select>
+      </label>
+      <a-flex :gap="gapSize">
+        <a-button variant="solid">Primary</a-button>
+        <a-button>Default</a-button>
+        <a-button variant="dashed">Dashed</a-button>
+        <a-button variant="link">Link</a-button>
+      </a-flex>
+    </a-flex>
+    <hr/>
+    <label>
+      Auto wrap:
+    </label>
+    <a-flex wrap="wrap" gap="small">
+      <a-button v-for="item in new Array(24)" :key="item" variant="solid">Button</a-button>
+    </a-flex>
+  </a-flex>
+</template>
+
+<script setup lang="ts">
+  import type { CSSProperties } from 'vue';
+  import { ref, reactive } from 'vue';
+
+  const baseStyle: CSSProperties = {
+    width: '25%',
+    height: '54px',
+  };
+  const boxStyle: CSSProperties = {
+    width: '100%',
+    height: '120px',
+    borderRadius: '6px',
+    border: '1px solid #40a9ff',
+  };
+
+  const axisOptions = reactive(['horizontal', 'vertical']);
+  const axis = ref(axisOptions[0]);
+
+  const justifyOptions = reactive([
+  'flex-start',
+  'center',
+  'flex-end',
+  'space-between',
+  'space-around',
+  'space-evenly',
+  ]);
+  const justify = ref(justifyOptions[0]);
+
+  const alignOptions = reactive(['flex-start', 'center', 'flex-end']);
+  const align = ref(alignOptions[0]);
+
+  const gapSizeOptions = reactive(['small', 'middle', 'large']);
+  const gapSize = ref(gapSizeOptions[0]);
+</script>
diff --git a/packages/ui/src/components/flex/Flex.vue b/packages/ui/src/components/flex/Flex.vue
new file mode 100644
index 000000000..4aeb22e50
--- /dev/null
+++ b/packages/ui/src/components/flex/Flex.vue
@@ -0,0 +1,42 @@
+<script setup lang="ts">
+  import type { CSSProperties } from 'vue'
+  import { computed, withDefaults } from 'vue'
+  import { type FlexProps, flexDefaultProps } from './meta'
+  import { isPresetSize } from '@/utils/gapSize'
+  import createFlexClassNames from './utils'
+
+  defineOptions({ name: 'AFlex' })
+  const props = withDefaults(defineProps<FlexProps>(), flexDefaultProps)
+
+  const mergedCls = computed(() => [
+    createFlexClassNames(props.prefixCls, props),
+    {
+      'ant-flex': true,
+      'ant-flex-vertical': props.vertical,
+      'ant-flex-rtl': false,
+      [`ant-flex-gap-${props.gap}`]: isPresetSize(props.gap),
+    }
+  ])
+
+  const mergedStyle = computed(() => {
+    const style: CSSProperties = {}
+    
+    if (props.flex) {
+      style.flex = props.flex
+    }
+
+    if (props.gap && !isPresetSize(props.gap)) {
+      style.gap = `${props.gap}px`
+    }
+
+    return style
+  })
+</script>
+
+<template>
+  <component :is="componentTag" :class="[$attrs.class, mergedCls]" :style="[$attrs.style, mergedStyle]" v-bind="$attrs">
+    <slot />
+  </component>
+</template>
+
+<style scoped></style>
diff --git a/packages/ui/src/components/flex/__tests__/__snapshots__/index.test.ts.snap b/packages/ui/src/components/flex/__tests__/__snapshots__/index.test.ts.snap
new file mode 100644
index 000000000..048662e1a
--- /dev/null
+++ b/packages/ui/src/components/flex/__tests__/__snapshots__/index.test.ts.snap
@@ -0,0 +1,7 @@
+// Vitest Snapshot v1, https://vitest.dev/guide/snapshot.html
+
+exports[`Flex > should render correctly 1`] = `
+"<div class="ant-flex">
+  <div>test</div>
+</div>"
+`;
diff --git a/packages/ui/src/components/flex/__tests__/index.test.ts b/packages/ui/src/components/flex/__tests__/index.test.ts
new file mode 100644
index 000000000..83d7686f2
--- /dev/null
+++ b/packages/ui/src/components/flex/__tests__/index.test.ts
@@ -0,0 +1,149 @@
+import { describe, expect, it, vi } from 'vitest'
+import { Flex } from '@ant-design-vue/ui'
+import { mount } from '@vue/test-utils'
+
+describe('Flex', () => {
+  it('should render correctly', () => {
+    const wrapper = mount(Flex, {
+      slots: {
+        default: `<div>test</div>`,
+      },
+    });
+
+    expect(wrapper.html()).toMatchSnapshot();
+  });
+
+  it('Flex', () => {
+    const wrapper = mount(Flex, {
+      props: {
+        justify: 'center'
+      },
+      slots: {
+        default: `<div>test</div>`
+      },
+    });
+    
+    const wrapper3 = mount(Flex, {
+      props: {
+        flex: '0 1 auto',
+      },
+      slots: {
+        default: `<div>test</div>`,
+      },
+    });
+
+    expect(wrapper.classes('ant-flex')).toBeTruthy();
+    expect(wrapper.find('.ant-flex-justify-center')).toBeTruthy();
+    expect(wrapper3.classes('ant-flex')).toBeTruthy();
+    expect(wrapper3.element.style.flex).toBe('0 1 auto');
+  });
+
+  describe('Props: gap', () => {
+    it('support string', () => {
+      const wrapper = mount(Flex, {
+        props: {
+          gap: 'inherit',
+        },
+        slots: {
+          default: `<div>test</div>`,
+        },
+      });
+      expect(wrapper.classes('ant-flex')).toBeTruthy();
+      expect(wrapper.element.style.gap).toBe('inherit');
+    });
+
+    it('support number', () => {
+      const wrapper = mount(Flex, {
+        props: {
+          gap: '100',
+        },
+        slots: {
+          default: `<div>test</div>`,
+        },
+      });
+      expect(wrapper.classes('ant-flex')).toBeTruthy();
+      expect(wrapper.element.style.gap).toBe('100px');
+    });
+
+    it('support preset size', () => {
+      const wrapper = mount(Flex, {
+        props: {
+          gap: 'small',
+        },
+        slots: {
+          default: `<div>test</div>`,
+        },
+      });
+
+      expect(wrapper.classes('ant-flex')).toBeTruthy();
+      expect(wrapper.classes('ant-flex-gap-small')).toBeTruthy();
+    });
+  });
+
+  it('Component work', () => {
+    const wrapper = mount(Flex, {
+      slots: {
+        default: `<div>test</div>`
+      },
+    });
+
+    const wrapper2 = mount(Flex, {
+      props: {
+        componentTag: 'span'
+      },
+      slots: {
+        default: `<div>test</div>`
+      },
+    });
+
+    expect(wrapper.find('.ant-flex').element.tagName).toBe('DIV');
+    expect(wrapper2.find('.ant-flex').element.tagName).toBe('SPAN');
+  });
+
+  it('when vertical=true should stretch work', () => {
+    const wrapper = mount(Flex, {
+      props: {
+        vertical: true
+      },
+      slots: {
+        default: `<div>test</div>`
+      },
+    });
+
+    const wrapper2 = mount(Flex, {
+      props: {
+        vertical: true,
+        align: 'center',
+      },
+      slots: {
+        default: `<div>test</div>`,
+      },
+    });
+
+    expect(wrapper.find('.ant-flex-align-stretch')).toBeTruthy();
+    expect(wrapper2.find('.ant-flex-align-center')).toBeTruthy();
+  });
+
+  it('wrap prop shouled support boolean', () => {
+    const wrapper = mount(Flex, {
+      props: {
+        wrap: 'wrap',
+      },
+      slots: {
+        default: `<div>test</div>`,
+      },
+    });
+
+    const wrapper2 = mount(Flex, {
+      props: {
+        wrap: true,
+      },
+      slots: {
+        default: `<div>test</div>`,
+      },
+    });
+
+    expect(wrapper.classes('ant-flex-wrap-wrap')).toBeTruthy();
+    expect(wrapper2.classes('ant-flex-wrap-wrap')).toBeTruthy();
+  })
+})
diff --git a/packages/ui/src/components/flex/index.ts b/packages/ui/src/components/flex/index.ts
new file mode 100644
index 000000000..c6b83d076
--- /dev/null
+++ b/packages/ui/src/components/flex/index.ts
@@ -0,0 +1,14 @@
+import { App, Plugin } from 'vue'
+import Flex from './Flex.vue'
+import './style/index.css'
+
+
+export { default as Flex } from './Flex.vue'
+export * from './meta'
+
+Flex.install = function (app: App) {
+  app.component('AFlex', Flex)
+  return app
+}
+
+export default Flex as typeof Flex & Plugin
diff --git a/packages/ui/src/components/flex/meta.ts b/packages/ui/src/components/flex/meta.ts
new file mode 100644
index 000000000..dc7d8ed54
--- /dev/null
+++ b/packages/ui/src/components/flex/meta.ts
@@ -0,0 +1,20 @@
+import { CSSProperties } from "vue"
+
+type SizeType = 'small' | 'middle' | 'large' | undefined
+
+export type FlexProps = {
+  prefixCls?: string
+  rootClassName?: string
+  vertical?: boolean
+  wrap?: CSSProperties['flexWrap'] | boolean
+  justify?: CSSProperties['justifyContent']
+  align?: CSSProperties['alignItems']
+  flex?: CSSProperties['flex']
+  gap?: CSSProperties['gap'] | SizeType
+  componentTag?: any
+}
+
+export const flexDefaultProps = {
+  prefixCls: 'ant-flex',
+  componentTag: 'div',
+} as const
diff --git a/packages/ui/src/components/flex/style/index.css b/packages/ui/src/components/flex/style/index.css
new file mode 100644
index 000000000..b7bcf7ac6
--- /dev/null
+++ b/packages/ui/src/components/flex/style/index.css
@@ -0,0 +1,95 @@
+@reference '../../../style/tailwind.css';
+
+.ant-flex {
+  @apply flex;
+  @apply m-0;
+  @apply p-0;
+  &:where(.ant-flex-vertical) {
+    @apply flex-col;
+  }
+  &:where(.ant-flex-rtl) {
+    @apply flex-row-reverse;
+  }
+  /* gap */
+  &:where(.ant-flex-gap-small) {
+    @apply gap-[8px];
+  }
+  &:where(.ant-flex-gap-middle) {
+    @apply gap-[16px];
+  }
+  &:where(.ant-flex-gap-large) {
+    @apply gap-[32px];
+  }
+  /* wrap */
+  &:where(.ant-flex-wrap-wrap) {
+    @apply flex-wrap;
+  }
+  &:where(.ant-flex-wrap-nowrap) {
+    @apply flex-nowrap;
+  }
+  &:where(.ant-flex-wrap-wrap-reverse) {
+    @apply flex-wrap-reverse;
+  }
+  /* align */
+  &:where(.ant-flex-align-center) {
+    @apply items-center;
+  }
+  &:where(.ant-flex-align-start) {
+    @apply items-start;
+  }
+  &:where(.ant-flex-align-end) {
+    @apply items-end;
+  }
+  &:where(.ant-flex-align-flex-start) {
+    @apply items-start;
+  }
+  &:where(.ant-flex-align-flex-end) {
+    @apply items-end;
+  }
+  &:where(.ant-flex-align-self-start) {
+    @apply self-start;
+  }
+  &:where(.ant-flex-align-self-end) {
+    @apply self-end;
+  }
+  &:where(.ant-flex-align-baseline) {
+    @apply items-baseline;
+  }
+  &:where(.ant-flex-align-normal) {
+    @apply content-normal;
+  }
+  &:where(.ant-flex-align-stretch) {
+    @apply items-stretch;
+  }
+  /* justify */
+  &:where(.ant-flex-justify-flex-start) {
+    @apply justify-start;
+  }
+  &:where(.ant-flex-justify-flex-end) {
+    @apply justify-end;
+  }
+  &:where(.ant-flex-justify-start) {
+    @apply justify-start;
+  }
+  &:where(.ant-flex-justify-end) {
+    @apply justify-end;
+  }
+  &:where(.ant-flex-justify-center) {
+    @apply justify-center;
+  }
+  &:where(.ant-flex-justify-space-between) {
+    @apply justify-between;
+  }
+  &:where(.ant-flex-justify-space-around) {
+    @apply justify-around;
+  }
+  &:where(.ant-flex-justify-space-evenly) {
+    @apply justify-evenly;
+  }
+  &:where(.ant-flex-justify-stretch) {
+    @apply justify-stretch;
+  }
+  &:where(.ant-flex-justify-normal) {
+    @apply justify-normal;
+  }
+}
diff --git a/packages/ui/src/components/flex/utils.ts b/packages/ui/src/components/flex/utils.ts
new file mode 100644
index 000000000..d3de11011
--- /dev/null
+++ b/packages/ui/src/components/flex/utils.ts
@@ -0,0 +1,70 @@
+import classNames from '../../utils/classNames'
+
+import type { FlexProps } from './meta'
+
+export const flexWrapValues = ['wrap', 'nowrap', 'wrap-reverse'] as const
+
+export const justifyContentValues = [
+  'flex-start',
+  'flex-end',
+  'start',
+  'end',
+  'center',
+  'space-between',
+  'space-around',
+  'space-evenly',
+  'stretch',
+  'normal',
+  'left',
+  'right',
+] as const
+
+export const alignItemsValues = [
+  'center',
+  'start',
+  'end',
+  'flex-start',
+  'flex-end',
+  'self-start',
+  'self-end',
+  'baseline',
+  'normal',
+  'stretch',
+] as const
+
+const genClsWrap = (prefixCls: string, props: FlexProps) => {
+  const wrapCls: Record<PropertyKey, boolean> = {}
+  flexWrapValues.forEach(cssKey => {
+    // Handle both boolean attribute (wrap="wrap") and string value (wrap="wrap")
+    const isMatch = props.wrap === true && cssKey === 'wrap' || props.wrap === cssKey
+    wrapCls[`${prefixCls}-wrap-${cssKey}`] = isMatch
+  })
+  return wrapCls
+}
+
+const genClsAlign = (prefixCls: string, props: FlexProps) => {
+  const alignCls: Record<PropertyKey, boolean> = {}
+  alignItemsValues.forEach(cssKey => {
+    alignCls[`${prefixCls}-align-${cssKey}`] = props.align === cssKey
+  })
+  alignCls[`${prefixCls}-align-stretch`] = !props.align && !!props.vertical
+  return alignCls
+}
+
+const genClsJustify = (prefixCls: string, props: FlexProps) => {
+  const justifyCls: Record<PropertyKey, boolean> = {}
+  justifyContentValues.forEach(cssKey => {
+    justifyCls[`${prefixCls}-justify-${cssKey}`] = props.justify === cssKey
+  })
+  return justifyCls
+}
+
+function createFlexClassNames(prefixCls: string, props: FlexProps) {
+  return classNames({
+    ...genClsWrap(prefixCls, props),
+    ...genClsAlign(prefixCls, props),
+    ...genClsJustify(prefixCls, props),
+  })
+}
+
+export default createFlexClassNames
diff --git a/packages/ui/src/components/index.ts b/packages/ui/src/components/index.ts
index 6bb401da3..a2778c066 100644
--- a/packages/ui/src/components/index.ts
+++ b/packages/ui/src/components/index.ts
@@ -2,3 +2,4 @@ export { default as Button } from './button'
 export { default as Input } from './input'
 export { default as Theme } from './theme'
 export { default as Affix } from './affix'
+export { default as Flex } from './flex'
diff --git a/packages/ui/src/utils/classNames.ts b/packages/ui/src/utils/classNames.ts
new file mode 100644
index 000000000..4ccf120db
--- /dev/null
+++ b/packages/ui/src/utils/classNames.ts
@@ -0,0 +1,27 @@
+import { isArray, isString, isObject } from './util'
+function classNames(...args: any[]) {
+  const classes = []
+  for (let i = 0; i < args.length; i++) {
+    const value = args[i]
+    if (!value) continue
+    if (isString(value)) {
+      classes.push(value)
+    } else if (isArray(value)) {
+      for (let i = 0; i < value.length; i++) {
+        const inner = classNames(value[i])
+        if (inner) {
+          classes.push(inner)
+        }
+      }
+    } else if (isObject(value)) {
+      for (const name in value) {
+        if (value[name]) {
+          classes.push(name)
+        }
+      }
+    }
+  }
+  return classes.join(' ')
+}
+
+export default classNames
diff --git a/packages/ui/src/utils/gapSize.ts b/packages/ui/src/utils/gapSize.ts
new file mode 100644
index 000000000..c9a40af95
--- /dev/null
+++ b/packages/ui/src/utils/gapSize.ts
@@ -0,0 +1,13 @@
+export type SizeType = 'small' | 'middle' | 'large' | undefined
+
+export function isPresetSize(size?: SizeType | string | number): size is SizeType {
+  return ['small', 'middle', 'large'].includes(size as string)
+}
+
+export function isValidGapNumber(size?: SizeType | string | number): size is number {
+  if (!size) {
+    // The case of size = 0 is deliberately excluded here, because the default value of the gap attribute in CSS is 0, so if the user passes 0 in, we can directly ignore it.
+    return false
+  }
+  return typeof size === 'number' && !Number.isNaN(size)
+}
diff --git a/packages/ui/src/utils/util.ts b/packages/ui/src/utils/util.ts
new file mode 100644
index 000000000..ba253242f
--- /dev/null
+++ b/packages/ui/src/utils/util.ts
@@ -0,0 +1,4 @@
+export const isArray = Array.isArray
+export const isString = val => typeof val === 'string'
+export const isSymbol = val => typeof val === 'symbol'
+export const isObject = val => val !== null && typeof val === 'object'