diff --git a/src/components/Box/index.tsx b/src/components/Box/index.tsx
index ed1874e0..86a36645 100644
--- a/src/components/Box/index.tsx
+++ b/src/components/Box/index.tsx
@@ -1,27 +1,29 @@
-import React from 'react';
+import React, { ComponentProps, ElementType } from 'react';
 import cx from 'classnames';
 import type { BaseProps, SizeType } from '../types';
 import styles from './Box.module.scss';
+import Component, { CommonComponentProps } from '../Component';
 
-export interface BoxProps {
-    readonly elevation?: SizeType;
-    readonly stroke?: SizeType;
-    readonly gutter?: SizeType;
-    readonly gutterX?: SizeType;
-    readonly gutterY?: SizeType;
-}
+export type BoxProps<T> = {
+    elevation?: SizeType;
+    stroke?: SizeType;
+    gutter?: SizeType;
+    gutterX?: SizeType;
+    gutterY?: SizeType;
+} & CommonComponentProps<T>;
 
-const Box = ({
+const Box = <T extends ElementType = 'div'>({
+    as,
     className,
-    as: Component = 'div',
     testId = 'Box',
     elevation = 'none',
     gutter = 'none',
     gutterX = 'none',
     gutterY = 'none',
-    ...restProps
-}: BaseProps & BoxProps) => (
+    ...props
+}: BoxProps<T>) => (
     <Component
+        as={as}
         className={cx(
             styles.this,
             styles[`elevation-${elevation}`],
@@ -32,8 +34,8 @@ const Box = ({
             },
             className
         )}
-        data-testid={testId}
-        {...restProps}
+        testId={testId}
+        {...props}
     />
 );
 
diff --git a/src/components/Component/Component.spec.tsx b/src/components/Component/Component.spec.tsx
new file mode 100644
index 00000000..6dbc4a42
--- /dev/null
+++ b/src/components/Component/Component.spec.tsx
@@ -0,0 +1,51 @@
+import React from 'react';
+import { describe, expect, test, afterEach } from 'vitest';
+import { cleanup, render, screen } from '@testing-library/react';
+
+import Component from './index';
+
+const setup = (Component: React.ReactElement) => render(Component);
+
+afterEach(cleanup);
+
+describe('Component', () => {
+    describe('as prop', () => {
+        test('it falls back to div', () => {
+            setup(<Component>Hello world</Component>);
+            expect(screen.getByTestId('Component').nodeName).toBe('DIV');
+        });
+
+        test('it works with HTML element', () => {
+            setup(<Component as="button">Hello world</Component>);
+            expect(screen.getByTestId('Component').nodeName).toBe('BUTTON');
+            expect(screen.getByRole('button')).toBeTruthy();
+        });
+
+        test('it works with React component', () => {
+            const TestComponent = ({ status }: { status: string }) => (
+                <p>test {status}</p>
+            );
+            setup(<Component as={TestComponent} status="info" />);
+            expect(screen.getByText('test info')).toBeTruthy();
+        });
+    });
+
+    describe('testId prop', () => {
+        test('it works with default testId', () => {
+            setup(<Component>Hello world</Component>);
+            expect(screen.getByTestId('Component')).toBeTruthy();
+        });
+
+        test('it works with specified testId', () => {
+            setup(<Component data-testid="TestId">Hello world</Component>);
+            expect(screen.getByTestId('TestId')).toBeTruthy();
+        });
+    });
+
+    test('it works with className', () => {
+        setup(<Component className="test">Hello world</Component>);
+        expect(
+            screen.getByTestId('Component').classList.contains('test')
+        ).toBeTruthy();
+    });
+});
diff --git a/src/components/Component/index.tsx b/src/components/Component/index.tsx
new file mode 100644
index 00000000..df43872d
--- /dev/null
+++ b/src/components/Component/index.tsx
@@ -0,0 +1,26 @@
+import React, { ComponentPropsWithoutRef, ElementType, ReactNode } from 'react';
+
+export type CommonComponentProps<T extends ElementType> = {
+    as?: T;
+    children?: ReactNode;
+    className?: string;
+    testId?: string;
+};
+
+const Component = <T extends ElementType = 'div'>({
+    as,
+    children,
+    testId = 'Component',
+    ...props
+}: CommonComponentProps<T> &
+    Omit<ComponentPropsWithoutRef<T>, keyof CommonComponentProps<T>>) => {
+    const PolymorphicComponent = as || 'div';
+    return (
+        <PolymorphicComponent data-testid={testId} {...props}>
+            {children}
+        </PolymorphicComponent>
+    );
+};
+
+Component.displayName = 'Component';
+export default Component;