diff --git a/packages/react/.storybook/story-config.ts b/packages/react/.storybook/story-config.ts
index 871dcad0..794da63c 100644
--- a/packages/react/.storybook/story-config.ts
+++ b/packages/react/.storybook/story-config.ts
@@ -79,6 +79,7 @@ export type Stories =
   | 'SignIn'
   | 'Stepper'
   | 'Tab'
+  | 'Tabs'
   | 'TextField'
   | 'Toolbar'
   | 'Tooltip'
@@ -252,6 +253,9 @@ const StoryConfig: StorybookConfig = {
   Tab: {
     hierarchy: `${StorybookCategories.Navigation}/Tab`,
   },
+  Tabs: {
+    hierarchy: `${StorybookCategories.Navigation}/Tabs`,
+  },
   TextField: {
     hierarchy: `${StorybookCategories.Inputs}/Text Field`,
   },
diff --git a/packages/react/src/components/Tabs/Tabs.stories.mdx b/packages/react/src/components/Tabs/Tabs.stories.mdx
new file mode 100644
index 00000000..e704f57a
--- /dev/null
+++ b/packages/react/src/components/Tabs/Tabs.stories.mdx
@@ -0,0 +1,86 @@
+import {ArgsTable, Source, Story, Canvas, Meta} from '@storybook/addon-docs';
+import {useArgs} from '@storybook/client-api';
+import dedent from 'ts-dedent';
+import StoryConfig from '../../../.storybook/story-config.ts';
+import Tabs from './Tabs.tsx';
+import Tab from '../Tab';
+
+export const meta = {
+  component: Tabs,
+  title: StoryConfig.Tabs.hierarchy,
+};
+
+<Meta title={meta.title} component={meta.component} />
+
+export const Template = args => {
+  const [{value}, updateArgs] = useArgs();
+  const handleChange = (event, newValue) => {
+    updateArgs({value: newValue});
+  };
+  return (
+    <Tabs value={value} onChange={handleChange} {...args}>
+      <Tab label="Tab One" />
+      <Tab label="Tab Two" />
+      <Tab label="Tab Three" />
+      <Tab label="Tab Four" />
+      <Tab label="Tab Five" />
+    </Tabs>
+  );
+};
+
+# Tabs
+
+- [Overview](#overview)
+- [Props](#props)
+- [Usage](#usage)
+- [Variants](#variants)
+
+## Overview
+
+Tabs component can be used to implement navigation between different views or sections at the same level of hierarchy.
+
+<Canvas>
+  <Story name="Overview">
+    {Template.bind({})}
+  </Story>
+</Canvas>
+
+## Props
+
+<ArgsTable story="Overview" />
+
+## Usage
+
+Import and use the `Tabs` component in your components as follows.
+
+<Source
+  language="jsx"
+  dark
+  format
+  code={dedent`
+import Tab from '@oxygen-ui/react/Tab';
+import Tabs from '@oxygen-ui/react/Tabs';\n
+function Demo() {
+  return (
+    <Tabs value={value} onChange={handleChange}>
+      <Tab label="Tab One" />
+      <Tab label="Tab Two" />
+      <Tab label="Tab Three" />
+      <Tab label="Tab Four" />
+      <Tab label="Tab Five" />
+    </Tabs>
+  );
+}`}
+/>
+
+## Variants
+
+### Scrollable
+
+Variation that makes the tabs header scrollable based on the viewport width.
+
+<Canvas>
+  <Story name="Scrollable" args={{variant: 'scrollable'}}>
+    {Template.bind({})}
+  </Story>
+</Canvas>
diff --git a/packages/react/src/components/Tabs/Tabs.tsx b/packages/react/src/components/Tabs/Tabs.tsx
new file mode 100644
index 00000000..a51fd4a9
--- /dev/null
+++ b/packages/react/src/components/Tabs/Tabs.tsx
@@ -0,0 +1,52 @@
+/**
+ * Copyright (c) 2023, WSO2 LLC. (https://www.wso2.com). All Rights Reserved.
+ *
+ * WSO2 LLC. licenses this file to you under the Apache License,
+ * Version 2.0 (the "License"); you may not use this file except
+ * in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+
+import MuiTabs, {TabsProps as MuiTabsProps} from '@mui/material/Tabs';
+import clsx from 'clsx';
+import {ElementType, forwardRef, ForwardRefExoticComponent, MutableRefObject, ReactElement} from 'react';
+import {WithWrapperProps} from '../../models';
+import {composeComponentDisplayName} from '../../utils';
+import Box from '../Box';
+import Divider from '../Divider';
+import './tabs.scss';
+
+export type TabsProps<C extends ElementType = ElementType> = {
+  component?: C;
+} & Omit<MuiTabsProps<C>, 'component'>;
+
+const COMPONENT_NAME: string = 'Tabs';
+
+const Tabs: ForwardRefExoticComponent<TabsProps> & WithWrapperProps = forwardRef(
+  <C extends ElementType>(props: TabsProps<C>, ref: MutableRefObject<HTMLButtonElement>): ReactElement => {
+    const {className, ...rest} = props;
+
+    const classes: string = clsx('oxygen-tabs', className);
+
+    return (
+      <Box className={classes}>
+        <MuiTabs ref={ref} {...rest} />
+        <Divider />
+      </Box>
+    );
+  },
+) as ForwardRefExoticComponent<TabsProps> & WithWrapperProps;
+
+Tabs.displayName = composeComponentDisplayName(COMPONENT_NAME);
+Tabs.muiName = COMPONENT_NAME;
+
+export default Tabs;
diff --git a/packages/react/src/components/Tabs/__test__/Tabs.test.tsx b/packages/react/src/components/Tabs/__test__/Tabs.test.tsx
new file mode 100644
index 00000000..356d259f
--- /dev/null
+++ b/packages/react/src/components/Tabs/__test__/Tabs.test.tsx
@@ -0,0 +1,32 @@
+/**
+ * Copyright (c) 2023, WSO2 LLC. (https://www.wso2.com). All Rights Reserved.
+ *
+ * WSO2 LLC. licenses this file to you under the Apache License,
+ * Version 2.0 (the "License"); you may not use this file except
+ * in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+
+import {render} from '@unit-testing';
+import Tabs from '../Tabs';
+
+describe('Tabs', () => {
+  it('should render successfully', () => {
+    const {baseElement} = render(<Tabs />);
+    expect(baseElement).toBeTruthy();
+  });
+
+  it('should match the snapshot', () => {
+    const {baseElement} = render(<Tabs />);
+    expect(baseElement).toMatchSnapshot();
+  });
+});
diff --git a/packages/react/src/components/Tabs/__test__/__snapshots__/Tabs.test.tsx.snap b/packages/react/src/components/Tabs/__test__/__snapshots__/Tabs.test.tsx.snap
new file mode 100644
index 00000000..b4c8ff9b
--- /dev/null
+++ b/packages/react/src/components/Tabs/__test__/__snapshots__/Tabs.test.tsx.snap
@@ -0,0 +1,32 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`Tabs should match the snapshot 1`] = `
+<body>
+  <div>
+    <div
+      class="oxygen-box oxygen-tabs MuiBox-root css-0"
+    >
+      <div
+        class="MuiTabs-root css-1ujnqem-MuiTabs-root"
+      >
+        <div
+          class="MuiTabs-scroller MuiTabs-fixed css-jpln7h-MuiTabs-scroller"
+          style="overflow: hidden; margin-bottom: 0px;"
+        >
+          <div
+            class="MuiTabs-flexContainer css-heg063-MuiTabs-flexContainer"
+            role="tablist"
+          />
+          <span
+            class="MuiTabs-indicator css-e656d-MuiTabs-indicator"
+            style="left: 0px; width: 0px;"
+          />
+        </div>
+      </div>
+      <hr
+        class="MuiDivider-root MuiDivider-fullWidth oxygen-divider css-f1a6nn-MuiDivider-root"
+      />
+    </div>
+  </div>
+</body>
+`;
diff --git a/packages/react/src/components/Tabs/index.ts b/packages/react/src/components/Tabs/index.ts
new file mode 100644
index 00000000..bc384c1a
--- /dev/null
+++ b/packages/react/src/components/Tabs/index.ts
@@ -0,0 +1,20 @@
+/**
+ * Copyright (c) 2023, WSO2 LLC. (https://www.wso2.com). All Rights Reserved.
+ *
+ * WSO2 LLC. licenses this file to you under the Apache License,
+ * Version 2.0 (the "License"); you may not use this file except
+ * in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+
+export {default} from './Tabs';
+export type {TabsProps} from './Tabs';
diff --git a/packages/react/src/components/Tabs/tabs.scss b/packages/react/src/components/Tabs/tabs.scss
new file mode 100644
index 00000000..5f5a4bbe
--- /dev/null
+++ b/packages/react/src/components/Tabs/tabs.scss
@@ -0,0 +1,21 @@
+/**
+ * Copyright (c) 2023, WSO2 LLC. (https://www.wso2.com). All Rights Reserved.
+ *
+ * WSO2 LLC. licenses this file to you under the Apache License,
+ * Version 2.0 (the "License"); you may not use this file except
+ * in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+
+.oxygen-tabs {
+  /** Add Styles */
+}