diff --git a/packages/fluent/scss/index.scss b/packages/fluent/scss/index.scss
index 5cf369f5111..016cfd22e6d 100644
--- a/packages/fluent/scss/index.scss
+++ b/packages/fluent/scss/index.scss
@@ -123,7 +123,7 @@
 // Data management
 @use "grid";
 @use "listview";
-// @use "spreadsheet";
+@use "spreadsheet";
 @use "pivotgrid";
 @use "treelist";
 @use "filter";
@@ -282,7 +282,7 @@
     // Data management
     @include grid.styles();
     @include listview.styles();
-    // @include spreadsheet.styles();
+    @include spreadsheet.styles();
     @include pivotgrid.styles();
     @include treelist.styles();
     @include filter.styles();
diff --git a/packages/fluent/scss/spreadsheet/_layout.scss b/packages/fluent/scss/spreadsheet/_layout.scss
new file mode 100644
index 00000000000..83e540f6501
--- /dev/null
+++ b/packages/fluent/scss/spreadsheet/_layout.scss
@@ -0,0 +1,872 @@
+@use "../core/" as *;
+@use "_variables.scss" as *;
+@use "../menu/_variables.scss"as *;
+@use "../toolbar/_variables.scss"as *;
+@use "../forms/_variables.scss" as *;
+@use "../input/_variables.scss" as *;
+@use "../list/_variables.scss" as *;
+
+@mixin kendo-spreadsheet--layout() {
+
+    // Spreadsheet
+    .k-spreadsheet {
+        width: 800px;
+        height: 600px;
+        border-width: var( --kendo-spreadsheet-border-width, #{$kendo-spreadsheet-border-width} );
+        border-style: solid;
+        box-sizing: border-box;
+        outline: 0;
+        font-family: var( --kendo-spreadsheet-font-family, #{$kendo-spreadsheet-font-family} );
+        font-size: var( --kendo-spreadsheet-font-size, #{$kendo-spreadsheet-font-size} );
+        line-height: var( --kendo-spreadsheet-line-height, #{$kendo-spreadsheet-line-height} );
+        display: flex;
+        flex-direction: column;
+        cursor: default;
+        position: relative;
+        -webkit-touch-callout: none;
+        -webkit-tap-highlight-color: $rgba-transparent;
+
+        .k-vertical-align-center {
+            position: relative;
+            inset-block-start: 50%;
+            transform: translateY(-50%);
+        }
+        .k-vertical-align-bottom {
+            position: relative;
+            inset-block-start: 100%;
+            transform: translateY( -100% );
+        }
+
+    }
+
+
+    // Header
+    .k-spreadsheet .k-tabstrip-wrapper {
+        border-width: 0 0 1px;
+        border-style: solid;
+        border-color: inherit;
+        position: relative;
+    }
+
+
+    // Quick access toolbar
+    .k-spreadsheet-quick-access-toolbar {
+        padding: var( --kendo-toolbar-padding-y, #{$kendo-toolbar-padding-y} );
+        display: inline-flex;
+        flex-direction: row;
+        position: absolute;
+        z-index: 2;
+        inset-block-start: 0;
+        inset-inline-start: 0;
+    }
+
+
+    // Tabstrip
+    .k-spreadsheet-tabstrip {
+        position: relative;
+        z-index: 1;
+    }
+
+    .k-spreadsheet-tabstrip .k-tabstrip-items-wrapper {
+        margin: 0;
+    }
+
+    .k-spreadsheet-tabstrip .k-loading {
+        // TODO: better name
+        display: none;
+    }
+
+    .k-spreadsheet-tabstrip .k-content,
+    .k-spreadsheet-tabstrip .k-tabstrip-content {
+        @include border-radius( 0 );
+        padding: 0;
+        border-width: 0;
+        overflow: hidden;
+    }
+
+
+    // Toolbar
+    .k-spreadsheet-toolbar {
+        border-width: 0;
+
+
+        // Tools
+        [data-tool="backgroundColor"],
+        [data-tool="textColor"],
+        [data-tool="borders"],
+        [data-tool="alignment"],
+        [data-tool="merge"],
+        [data-tool="freeze"] {
+            width: auto;
+            min-width: var( --kendo-form-line-height-em, #{$kendo-form-line-height-em} );
+        }
+
+        .k-color-picker {
+            width: min-content;
+        }
+    }
+
+
+    // Action bar
+    .k-spreadsheet-action-bar {
+        border-width: 0 0 1px;
+        border-style: solid;
+        border-color: inherit;
+        font-size: 12px;
+        font-family: Arial, Verdana, sans-serif;
+        position: relative;
+        display: flex;
+        flex-direction: row;
+    }
+    .k-spreadsheet-name-editor {
+        width: 10em;
+        border-width: 0 1px 0 0;
+        border-style: solid;
+        border-color: inherit;
+    }
+    .k-spreadsheet-formula-bar {
+        border-color: inherit;
+        display: flex;
+        flex-direction: row;
+        align-items: center;
+        flex: 1;
+
+        > .k-i-formula-fx {
+            padding-inline: var( --kendo-padding-y, #{$kendo-padding-y} );
+            padding-block: 0;
+            box-sizing: content-box;
+            border-width: 0 1px 0 0;
+            border-style: solid;
+            border-color: inherit;
+            flex-shrink: 0;
+        }
+
+        .k-tooltip,
+        .k-group-header,
+        .k-list-scroller {
+            display: none;
+        }
+
+        .k-spreadsheet-formula-input {
+            padding-inline: var( --kendo-input-padding-x-md, #{$kendo-input-padding-x-md} );
+            padding-block: var( --kendo-input-padding-y-md, #{$kendo-input-padding-y-md} );
+            line-height: var( --kendo-input-line-height-md, #{$kendo-input-line-height-md} );
+
+            &.k-spreadsheet-array-formula {
+                &::before {
+                    content: "{";
+                    font-weight: 700;
+                }
+                &::after {
+                    content: "}";
+                    font-weight: 700;
+                }
+            }
+        }
+    }
+    .k-spreadsheet-formula-input {
+        outline: 0;
+        white-space: pre;
+        flex: 1;
+        box-sizing: border-box;
+
+        > .k-syntax-func.k-syntax-at-point,
+        > .k-syntax-bool.k-syntax-at-point,
+        > .k-syntax-ref.k-syntax-at-point,
+        > .k-syntax-str.k-syntax-at-point,
+        > .k-syntax-num.k-syntax-at-point {
+            text-decoration: underline;
+        }
+
+        > .k-series-a,
+        > .k-series-b,
+        > .k-series-c,
+        > .k-series-d {
+            background-color: transparent;
+        }
+    }
+    .k-spreadsheet-formula-list {
+        min-width: 100px;
+
+        .k-item {
+            padding-inline: var( --kendo-list-item-padding-x-md, #{$kendo-list-item-padding-x-md} );
+            padding-block: var( --kendo-list-item-padding-y-md, #{$kendo-list-item-padding-y-md} );
+        }
+    }
+    .k-syntax-func,
+    .k-syntax-startexp {
+        font-weight: bold;
+    }
+
+
+    // Cell editor
+    .k-spreadsheet-cell-editor {
+        padding: 0 3px;
+        line-height: var( --kendo-spreadsheet-line-height, $kendo-spreadsheet-line-height );
+        display: none;
+        overflow: hidden;
+        position: absolute;
+        z-index: 2000;
+    }
+
+
+    // Sheets bar
+    .k-spreadsheet-sheets-bar {
+        padding-inline: var( --kendo-spreadsheet-sheets-bar-padding-x, #{$kendo-spreadsheet-sheets-bar-padding-x} ) 0;
+        padding-block: 0 var( --kendo-spreadsheet-sheets-bar-padding-y, #{$kendo-spreadsheet-sheets-bar-padding-y} );
+        border-width: var( --kendo-spreadsheet-border-width, $kendo-spreadsheet-border-width ) 0 0;
+        border-style: solid;
+        border-color: inherit;
+        display: flex;
+        flex-direction: row;
+        align-items: flex-start;
+        position: relative;
+    }
+    .k-spreadsheet-sheets-bar-add {
+        align-self: center;
+
+        &:not(:hover) {
+            border-color: transparent;
+            color: inherit;
+            background: none;
+        }
+    }
+    .k-spreadsheet-sheets-items {
+        flex: 1;
+        overflow: hidden;
+
+        .k-tabstrip-items-wrapper {
+            margin: 0;
+            border-width: 0;
+        }
+
+        .k-item {
+            .k-link {
+                display: inline-block;
+            }
+
+            .k-spreadsheet-sheets-remove {
+                margin-inline-start: var( --kendo-spreadsheet-sheets-remove-inline-start, $kendo-spreadsheet-sheets-remove-inline-start );
+                margin-inline-end: ( --kendo-spreadsheet-sheets-remove-inline-end, $kendo-spreadsheet-sheets-remove-inline-end );
+                padding: 0;
+                line-height: 1;
+                display: inline-flex;
+                flex-direction: row;
+                vertical-align: middle;
+                align-self: center;
+            }
+        }
+    }
+
+
+    // Spreadsheet view
+    // sass-lint:disable no-important
+    .k-spreadsheet-view {
+        height: auto !important;
+        border-color: inherit;
+        font-size: 12px;
+        font-family: Arial, Verdana, Sans-serif;
+        flex: 1;
+        position: relative;
+        overflow: hidden;
+
+        // disabled cells in the Spreadsheet should allow navigation if link is used
+        .k-disabled {
+            pointer-events: auto;
+        }
+    }
+    // sass-lint:enable no-important
+    .k-spreadsheet-fixed-container {
+        width: 100%;
+        height: 100%;
+        border-color: inherit;
+        box-sizing: border-box;
+        -webkit-user-select: none;
+        -moz-user-select: none;
+        -ms-user-select: none;
+        user-select: none;
+        position: absolute;
+        z-index: 2;
+    }
+    .k-spreadsheet-overflow {
+        position: absolute;
+        inset: 0;
+        overflow: hidden;
+        border-color: inherit;
+    }
+    .k-spreadsheet-pane {
+        padding: 0 1px 0 0;
+        border-width: 2px 0 0 2px;
+        border-style: solid;
+        border-color: inherit;
+        box-sizing: border-box;
+        position: absolute;
+        overflow: hidden;
+
+        @each $side in (top, left) {
+            &.k-#{$side} { border-#{$side}-width: 0; }
+        }
+
+    }
+    .k-spreadsheet-top-corner {
+        border-width: 0 1px 1px 0;
+        border-style: solid;
+        box-sizing: border-box;
+        position: absolute;
+        inset-block-start: 0;
+        inset-inline-start: 0;
+        z-index: 10000;
+
+        &::after {
+            content: "";
+            display: block;
+            width: 0;
+            height: 0;
+            overflow: hidden;
+            position: absolute;
+            inset-block-end: 0;
+            inset-inline-end: 0;
+            border: 6px solid transparent;
+            border-inline-end-color: inherit;
+            border-block-end-color: inherit;
+        }
+    }
+    .k-spreadsheet-scroller {
+        width: 100%;
+        height: 100%;
+        overflow: scroll;
+        -webkit-overflow-scrolling: touch;
+        position: absolute;
+        z-index: 1;
+
+        @media (hover: none), (pointer: coarse) {
+            // on touch devices we want this to stay on top.
+            z-index: 3;
+        }
+    }
+
+
+    // Grid lines
+    .k-spreadsheet-haxis,
+    .k-spreadsheet-vaxis {
+        border: 0 solid;
+        border-color: inherit;
+        position: absolute;
+    }
+    .k-spreadsheet-haxis {
+        border-width: 1px 0 0;
+        inset-inline-start: 0;
+    }
+    .k-spreadsheet-vaxis {
+        border-width: 0 0 0 1px;
+        inset-block-start: 0;
+    }
+
+
+    // Row / Column headers
+    .k-spreadsheet-row-header,
+    .k-spreadsheet-column-header {
+        text-align: center;
+        z-index: 100;
+
+        > div {
+            position: relative;
+            box-sizing: border-box;
+            border-width: 0;
+            border-style: solid;
+            border-color: inherit;
+
+            &::after {
+                content: "";
+                border-width: 0;
+                border-style: solid;
+                border-color: inherit;
+                display: none;
+                position: absolute;
+                inset: 0;
+            }
+        }
+    }
+    .k-spreadsheet-row-header {
+        position: relative;
+    }
+    .k-spreadsheet-column-header {
+        position: absolute;
+    }
+    .k-spreadsheet-row-header > div {
+        border-block-start-width: 1px;
+
+        &:first-child { border-block-start-width: 0; }
+    }
+    .k-spreadsheet-row-header > .k-selection-partial,
+    .k-spreadsheet-row-header > .k-selection-full {
+        &::after {
+            border-inline-end-width: 2px;
+            display: block;
+        }
+    }
+    .k-spreadsheet-column-header > div {
+        border-inline-start-width: 1px;
+
+        &:first-child { border-inline-start-width: 0; }
+    }
+    .k-spreadsheet-column-header > .k-selection-partial,
+    .k-spreadsheet-column-header > .k-selection-full {
+        &::after {
+            border-bottom-width: 2px;
+            display: block;
+        }
+    }
+
+
+    // Spreadsheet data
+    .k-spreadsheet-data {
+        border-color: inherit;
+        cursor: cell;
+        position: relative;
+    }
+
+
+    // Cells
+    .k-spreadsheet-cell {
+        padding: 1px;
+        box-sizing: border-box;
+        position: absolute;
+        line-height: normal;
+        white-space: pre;
+        overflow: hidden;
+    }
+    .k-spreadsheet-merged-cells-wrapers {
+        position: relative;
+    }
+
+
+    // Selection
+    .k-spreadsheet .k-selection-wrapper {
+        position: relative;
+        cursor: cell;
+    }
+    .k-spreadsheet .k-spreadsheet-selection {
+        border-width: 2px;
+        border-style: solid;
+        box-sizing: border-box;
+        position: absolute;
+    }
+    .k-spreadsheet .k-spreadsheet-selection-highlight {
+        border-width: 1px;
+        border-style: solid;
+        box-sizing: border-box;
+        position: absolute;
+    }
+    .k-spreadsheet .k-selection-wrapper .k-spreadsheet-editor-button {
+        position: absolute;
+        padding: 0;
+        z-index: 60;
+    }
+    .k-spreadsheet .k-selection-wrapper .k-spreadsheet-editor-button.k-spreadsheet-last-column {
+        transform: translateX(-100%);
+    }
+
+    .k-spreadsheet-active-cell {
+        // sass-lint:disable-block no-important
+        // always show exact active cell border, regardless of inline cell styles
+        outline-color: transparent !important;
+        z-index: 10;
+    }
+
+    .k-spreadsheet .k-auto-fill-wrapper {
+        position: relative;
+    }
+    .k-spreadsheet .k-auto-fill,
+    .k-spreadsheet .k-auto-fill-punch,
+    .k-spreadsheet .k-auto-fill-br-hint {
+        box-sizing: border-box;
+        position: absolute;
+    }
+    .k-spreadsheet .k-auto-fill {
+        border-width: 1px;
+        border-style: solid;
+        cursor: crosshair;
+    }
+
+    .k-spreadsheet .k-single-selection {}
+    .k-spreadsheet .k-single-selection::after {
+        content: "";
+        margin-bottom: -4px;
+        margin-inline-end: -4px;
+        width: 6px;
+        height: 6px;
+        border-width: 1px;
+        border-style: solid;
+        border-radius: 50%;
+        display: block;
+        position: absolute;
+        inset-block-end: 0;
+        inset-inline-end: 0;
+        z-index: 100;
+        cursor: crosshair;
+    }
+
+    .k-spreadsheet .k-selection-full,
+    .k-spreadsheet .k-selection-partial {
+        &::after {
+            display: none;
+        }
+    }
+
+
+    // Autofill
+    .k-spreadsheet .k-autofill-wrapper {
+        position: relative;
+        cursor: cell;
+    }
+
+
+    // Border rendering
+    .k-spreadsheet-vborder {
+        position: absolute;
+        border-inline-start-style: solid;
+        border-inline-start-width: 1px;
+    }
+
+    .k-spreadsheet-hborder {
+        position: absolute;
+        border-block-start-style: solid;
+        border-block-start-width: 1px;
+    }
+
+
+    // Comments
+    .k-spreadsheet-has-comment::after {
+        content: "";
+        display: block;
+        position: absolute;
+        inset-block-start: 0;
+        inset-inline-start: auto;
+        inset-inline-end: 0;
+        border-width: 3px;
+        border-style: solid;
+    }
+
+    // Validation
+    .k-dirty {
+        inset-inline-start: 0;
+        inset-inline-end: auto;
+    }
+
+    // Filter button
+    .k-spreadsheet .k-filter-wrapper {
+        position: relative;
+        z-index: 50;
+    }
+    .k-spreadsheet .k-filter-range {
+        border-width: 1px;
+        border-style: solid;
+        position: absolute;
+        box-sizing: border-box;
+    }
+    .k-spreadsheet-filter {
+        @include border-radius( $kendo-border-radius );
+        line-height: 1;
+        position: absolute;
+        cursor: pointer;
+
+        .k-icon { vertical-align: middle; }
+    }
+
+
+    // Filter menu
+    .k-spreadsheet-filter-menu {
+        width: 280px;
+
+        .k-animation-container {
+            position: relative;
+        }
+
+        > .k-menu,
+        > .k-menu.k-menu-vertical {
+            border-width: 0;
+
+            .k-item {
+                color: inherit;
+            }
+            .k-link {
+                padding-inline-start: var( --filter-menu-padding-left, #{$filter-menu-padding-left} );
+            }
+            .k-icon {
+                margin-inline-start: calc(-1 * ( var( --kendo-icon-size, 1rem ) + #{$kendo-padding-y} ) );
+                margin-inline-end: $kendo-padding-y;
+            }
+
+        }
+
+        .k-spreadsheet-value-treeview-wrapper {
+            height: 200px;
+            border-width: 1px;
+            border-style: solid;
+            overflow-y: scroll;
+            overflow-x: auto;
+
+            .k-treeview {
+                padding: $kendo-padding-y;
+                overflow: visible;
+            }
+        }
+
+        // Details
+        .k-details,
+        .k-expander {
+            padding: 0;
+            border-width: 1px 0 0;
+            border-style: solid;
+            border-color: inherit;
+        }
+        .k-expander {
+            border: 0;
+            background: inherit;
+        }
+        .k-details-summary,
+        .k-columnmenu-item {
+            padding-block: var( --kendo-menu-popup-item-padding-y-md, #{$kendo-menu-popup-item-padding-y-md} );
+            padding-inline: var( --kendo-menu-popup-item-padding-x-md, #{$kendo-menu-popup-item-padding-x-md} );
+            display: flex;
+            align-items: center;
+            cursor: pointer;
+
+            > .k-icon {
+                margin-inline-end: $kendo-padding-y;
+            }
+        }
+        .k-details-content,
+        .k-columnmenu-item-content {
+            padding-inline: var( --kendo-spreadsheet-popup-menu-padding-x, #{$kendo-spreadsheet-popup-menu-padding-x} );
+            padding-block: var( --kendo-spreadsheet-popup-menu-padding-y, #{$kendo-spreadsheet-popup-menu-padding-y} );
+            display: flex;
+            flex-flow: column nowrap;
+
+            .k-filter-and {
+                width: min-content;
+                align-self: flex-start;
+            }
+
+            .k-actions {
+                margin-block-start: map-get( $kendo-spacing, 3 );
+            }
+        }
+
+        .k-actions {
+            margin: 0;
+            padding: 0;
+        }
+    }
+
+
+    .k-spreadsheet-popup {
+        padding: 0;
+
+        .k-separator {
+            display: block;
+        }
+
+        .k-reset-color,
+        .k-custom-color {
+            @include border-radius( 0 );
+            width: 100%;
+            border-width: 0;
+            box-sizing: border-box;
+            display: flex;
+        }
+        .k-reset-color { border-block-end-width: 1px; }
+        .k-custom-color { border-block-start-width: 1px; }
+        .k-spreadsheet-border-type-palette {
+            width: 12.5rem;
+            height: 5rem;
+            display: flex;
+            flex-flow: row wrap;
+            align-content: space-around;
+            justify-content: space-around;
+        }
+
+    }
+
+    .k-spreadsheet-format-popup {
+        .k-item { justify-content: space-between; }
+        .k-spreadsheet-sample { order: 1; }
+    }
+    .k-spreadsheet-sample {
+        opacity: .7;
+    }
+
+    .k-spreadsheet-clipboard,
+    .k-spreadsheet-clipboard-paste {
+        margin: 0;
+        padding: 0;
+        width: 1px;
+        height: 1px;
+        border: 0;
+        opacity: 0;
+        position: absolute;
+        inset-block-start: 0;
+        inset-inline-end: 0;
+        overflow: hidden;
+    }
+
+    .k-spreadsheet-window {}
+    .k-spreadsheet-window .k-edit-form-container {
+        width: auto;
+        min-width: 0;
+    }
+
+    // Format preview window
+    .k-spreadsheet-format-cells {
+
+        .k-spreadsheet-preview {
+            margin-block-start: map-get( $kendo-spacing, 2 );
+            text-align: center;
+        }
+
+        .k-list-scroller {
+            margin-block-start: map-get( $kendo-spacing, 2 );
+            height: 210px;
+            border-width: 1px;
+            border-style: solid;
+            border-color: inherit;
+        }
+    }
+
+
+    // Export dialog
+    .k-export-config {
+        clear: both;
+        position: relative;
+
+        &::after {
+            content: "";
+            clear: both;
+            display: block;
+        }
+
+
+        .k-edit-field {
+            margin-inline-start: 5%;
+            width: 45%;
+            float: inline-start;
+        }
+
+        .k-page-orientation {
+            position: absolute;
+            inset-inline-end: 0;
+            inset-block-start: map-get( $kendo-spacing, 2 );
+
+            .k-icon {
+                font-size: 6em;
+            }
+        }
+    }
+
+    // Insert comment dialog
+    .k-spreadsheet-insert-comment textarea {
+        height: auto;
+    }
+
+    // Insert image dialog
+    .k-spreadsheet-insert-image-dialog {
+        @include border-radius( var( --kendo-spreadsheet-insert-image-dialog-preview-border-radius, #{$kendo-spreadsheet-insert-image-dialog-preview-border-radius} ) );
+        border-style: var( --kendo-spreadsheet-insert-image-dialog-border-style, #{$kendo-spreadsheet-insert-image-dialog-border-style} );
+        border-width: var( --kendo-spreadsheet-insert-image-dialog-border-width, #{$kendo-spreadsheet-insert-image-dialog-border-width} );
+
+        label {
+            display: flex;
+            justify-content: center;
+            min-width: 100%;
+            width: var( --kendo-spreadsheet-insert-image-dialog-preview-width, #{$kendo-spreadsheet-insert-image-dialog-preview-width} );
+            height: var( --kendo-spreadsheet-insert-image-dialog-preview-height, #{$kendo-spreadsheet-insert-image-dialog-preview-height} );
+            background-image: var( --kendo-spreadsheet-insert-image-dialog-img, #{$kendo-spreadsheet-insert-image-dialog-img} );
+            background-size: auto 70%;
+            background-position: 50% 30%;
+            background-repeat: no-repeat;
+
+            div {
+                display: flex;
+                align-self: flex-end;
+                margin-bottom: var( --kendo-spreadsheet-insert-image-dialog-text-margin-bottom, #{$kendo-spreadsheet-insert-image-dialog-text-margin-bottom} );
+                pointer-events: none;
+            }
+
+            input {
+                display: none;
+            }
+        }
+
+        .k-spreadsheet-has-image {
+            background-size: auto 90%;
+            background-position: 50% 50%;
+
+            &:hover div,
+            &.k-hover div {
+                margin: 0;
+                align-self: center;
+                opacity: 1;
+            }
+
+            div {
+                opacity: 0;
+            }
+        }
+    }
+
+    .k-spreadsheet-drawing {
+        position: absolute;
+        box-sizing: border-box;
+        z-index: 101;
+
+        &.k-spreadsheet-active-drawing {
+            outline-style: var( --kendo-spreadsheet-drawing-outline-style, #{$kendo-spreadsheet-drawing-outline-style} );
+            outline-width: var( --kendo-spreadsheet-drawing-outline-width, #{$kendo-spreadsheet-drawing-outline-width} );
+        }
+
+        .k-spreadsheet-drawing-image {
+            position: absolute;
+            inset-block-start: 0;
+            inset-inline-start: 0;
+            width: 100%;
+            height: 100%;
+            background-position: 50% 50%;
+            background-size: 100% 100%;
+            background-repeat: no-repeat;
+            cursor: move;
+        }
+
+        .k-spreadsheet-drawing-handle {
+            width: var( --kendo-spreadsheet-drawing-handle-width, #{$kendo-spreadsheet-drawing-handle-width} );
+            height: var( --kendo-spreadsheet-drawing-handle-height, #{$kendo-spreadsheet-drawing-handle-height} );
+            border-style: var( --kendo-spreadsheet-drawing-handle-border-style, #{$kendo-spreadsheet-drawing-handle-border-style} );
+            border-width: var( --kendo-spreadsheet-drawing-handle-border-width, #{$kendo-spreadsheet-drawing-handle-border-width} );
+            border-radius: var( --kendo-spreadsheet-drawing-handle-border-radius, #{$kendo-spreadsheet-drawing-handle-border-radius} );
+            position: absolute;
+            transform: translate(-50%, -50%);
+
+            // sass-lint:disable class-name-format, one-declaration-per-line
+            &.N { inset-inline-start: 50%; inset-block-start: 0; cursor: ns-resize; }
+            &.NE { inset-inline-start: 100%; inset-block-start: 0; cursor: nesw-resize; }
+            &.E { inset-inline-start: 100%; inset-block-start: 50%; cursor: ew-resize; }
+            &.SE { inset-inline-start: 100%; inset-block-start: 100%; cursor: nwse-resize; }
+            &.S { inset-inline-start: 50%; inset-block-start: 100%; cursor: ns-resize; }
+            &.SW { inset-inline-start: 0; inset-block-start: 100%; cursor: nesw-resize; }
+            &.W { inset-inline-start: 0; inset-block-start: 50%; cursor: ew-resize; }
+            &.NW { inset-inline-start: 0; inset-block-start: 0; cursor: nwse-resize; }
+            // sass-lint:enable class-name-format, one-declaration-per-line
+        }
+
+        .k-spreadsheet-insert-image-dialog {
+            .k-spreadsheet-has-image {
+                &:hover,
+                &.k-hover {
+                    border-radius: var( --kendo-spreadsheet-insert-image-dialog-preview-overlay-border-radius, #{$kendo-spreadsheet-insert-image-dialog-preview-overlay-border-radius} );
+                }
+            }
+        }
+    }
+}
+
+
diff --git a/packages/fluent/scss/spreadsheet/_theme.scss b/packages/fluent/scss/spreadsheet/_theme.scss
new file mode 100644
index 00000000000..131792808c2
--- /dev/null
+++ b/packages/fluent/scss/spreadsheet/_theme.scss
@@ -0,0 +1,254 @@
+@use "../core/" as *;
+@use "../core/mixins" as *;
+@use "_variables.scss" as *;
+@use "../list/_variables.scss"as *;
+
+@mixin kendo-spreadsheet--theme() {
+// Spreadsheet
+.k-spreadsheet {
+    @include fill(
+        var( --kendo-spreadsheet-text, #{$kendo-spreadsheet-text} ),
+        var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} ),
+        var( --kendo-spreadsheet-border, #{$kendo-spreadsheet-border} )
+    );
+}
+
+
+// Header
+.k-spreadsheet .k-tabstrip-wrapper {}
+
+
+// Quick access toolbar
+.k-spreadsheet-quick-access-toolbar {}
+
+
+// Row / column headers
+.k-spreadsheet-top-corner,
+.k-spreadsheet-row-header,
+.k-spreadsheet-column-header {
+    @include fill(
+        var( --kendo-spreadsheet-header-text, #{$kendo-spreadsheet-header-text} ),
+        var( --kendo-spreadsheet-header-bg, #{$kendo-spreadsheet-header-bg} ),
+        var( --kendo-spreadsheet-header-border, #{$kendo-spreadsheet-header-border} )
+    );
+}
+
+
+// Formula bar
+.k-spreadsheet-formula-list {}
+.k-syntax-ref { color: #ff8822; }
+.k-syntax-num { color: #0099ff; }
+.k-syntax-str { color: #38b714; }
+.k-syntax-error { color: red; }
+.k-syntax-bool { color: #a9169c; }
+.k-syntax-paren-match { background-color: #caf200; }
+
+
+// Cell editor
+.k-spreadsheet-cell-editor {
+    color: var( --kendo-spreadsheet-text, #{$kendo-spreadsheet-text} );
+    background-color: var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} );
+}
+
+
+// Cells
+.k-spreadsheet-merged-cell {
+    background-color: var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} );
+}
+
+
+// Selection
+.k-spreadsheet .k-selection-full,
+.k-spreadsheet .k-selection-partial {
+    // TODO: consider extracting variables
+    background-color: var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+}
+.k-spreadsheet-selection {
+    border-color: var( --kendo-spreadsheet-selected-border, #{$kendo-spreadsheet-selected-border} );
+    background-color: var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+}
+.k-spreadsheet .k-single-selection::after {
+    border-color: var( --kendo-spreadsheet-border, #{$kendo-spreadsheet-border} );
+    background-color: var( --kendo-spreadsheet-selected-border, #{$kendo-spreadsheet-selected-border} );
+}
+.k-spreadsheet-active-cell {
+    box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    background-color: var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} );
+
+    &.k-right {
+        box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} ), inset -1px 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    }
+
+    &.k-bottom {
+        box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} ), inset 0 -1px 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    }
+
+    &.k-bottom.k-right {
+        box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} ), inset -1px -1px 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    }
+}
+
+.k-spreadsheet .k-auto-fill {
+    border-color: var( --kendo-spreadsheet-selected-border, #{$kendo-spreadsheet-selected-border} );
+    background-color: var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+    box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-selected-bg, #{$kendo-spreadsheet-selected-bg} );
+}
+.k-spreadsheet .k-auto-fill-punch {
+    background-color: var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} );
+}
+
+
+// Resize handle
+.k-spreadsheet .k-resize-handle,
+.k-spreadsheet .k-resize-hint-handle,
+.k-spreadsheet .k-resize-hint-marker {
+    background-color: var( --kendo-spreadsheet-primary-bg, #{$kendo-spreadsheet-primary-bg} );
+}
+
+// Comments
+.k-spreadsheet-has-comment::after {
+    border-color: var( --kendo-spreadsheet-primary-border, #{$kendo-spreadsheet-primary-border} ) var( --kendo-spreadsheet-primary-border, #{$kendo-spreadsheet-primary-border} ) transparent transparent;
+}
+
+// Validation
+.k-dirty {
+    border-color: var( --kendo-spreadsheet-error-border, #{$kendo-spreadsheet-error-border} ) transparent transparent var( --kendo-spreadsheet-error-border, #{$kendo-spreadsheet-error-border} );
+}
+
+}
+
+
+
+
+// Filter button
+.k-spreadsheet .k-filter-range {
+    border-color: var( --kendo-spreadsheet-primary-border, #{$kendo-spreadsheet-primary-border} );
+}
+.k-spreadsheet-filter {
+    @include fill(
+        var( --kendo-spreadsheet-filter-button-text, #{$kendo-spreadsheet-filter-button-text} ),
+        var( --kendo-spreadsheet-filter-button-bg, #{$kendo-spreadsheet-filter-button-bg} ),
+        var( --kendo-spreadsheet-filter-button-border, #{$kendo-spreadsheet-filter-button-border} )
+    );
+    box-shadow: inset 0 0 0 1px var( --kendo-spreadsheet-filter-button-border, #{$kendo-spreadsheet-filter-button-border} );
+
+    &:hover {
+        @include fill(
+            var( --kendo-spreadsheet-filter-button-hover-text, #{$kendo-spreadsheet-filter-button-hover-text} ),
+            var( --kendo-spreadsheet-filter-button-hover-bg, #{$kendo-spreadsheet-filter-button-hover-bg} ),
+            var( --kendo-spreadsheet-filter-button-hover-border, #{$kendo-spreadsheet-filter-button-hover-border} )
+        );
+    }
+
+    &.k-active {
+        @include fill(
+            var( --kendo-spreadsheet-filter-button-active-text, #{$kendo-spreadsheet-filter-button-active-text} ),
+            var( --kendo-spreadsheet-filter-button-active-bg, #{$kendo-spreadsheet-filter-button-active-bg} ),
+            var( --kendo-spreadsheet-filter-button-active-border, #{$kendo-spreadsheet-filter-button-active-border} )
+        );
+    }
+
+}
+
+.k-spreadsheet-value-treeview-wrapper {
+    @include fill(
+        var( --kendo-spreadsheet-text, #{$kendo-spreadsheet-text} ),
+        var( --kendo-spreadsheet-bg, #{$kendo-spreadsheet-bg} ),
+        var( --kendo-spreadsheet-border, #{$kendo-spreadsheet-border} )
+    );
+}
+
+// Filter menu
+.k-spreadsheet-filter-menu {
+
+    > .k-menu,
+    > .k-menu:not(.k-context-menu) {
+
+        .k-item:hover,
+        .k-item.k-hover {
+            @include fill(
+                var( --kendo-list-item-hover-text, #{$kendo-list-item-hover-text} ),
+                var( --kendo-list-item-hover-bg, #{$kendo-list-item-hover-bg} )
+            );
+        }
+    }
+
+    .k-columnmenu-item > .k-icon:first-child {
+        color: var( --kendo-spreadsheet-filter-menu-icon-color, #{$kendo-spreadsheet-filter-menu-icon-color} );
+    }
+}
+
+
+
+
+.k-spreadsheet-popup {
+
+    // Buttons
+    .k-button {}
+
+    .k-button:hover,
+    .k-button.k-hover {
+        @include fill(
+            var( --kendo-list-item-hover-text, #{$kendo-list-item-hover-text} ),
+            var( --kendo-list-item-hover-bg, #{$kendo-list-item-hover-bg} )
+        );
+    }
+    .k-button:active,
+    .k-button.k-active,
+    .k-button.k-selected {
+        @include fill(
+            var( --kendo-list-item-selected-text, #{$kendo-list-item-selected-text} ),
+            var( --kendo-list-item-selected-bg, #{$kendo-list-item-selected-bg} )
+        );
+    }
+
+}
+
+
+
+.k-spreadsheet-insert-image-dialog {
+    border-color: var( --kendo-spreadsheet-insert-image-dialog-preview-border, #{$kendo-spreadsheet-insert-image-dialog-preview-border} );
+
+    .k-spreadsheet-has-image {
+        &:hover,
+        &.k-hover {
+            box-shadow: var( --kendo-spreadsheet-insert-image-dialog-preview-overlay-shadow, #{$kendo-spreadsheet-insert-image-dialog-preview-overlay-shadow} );
+        }
+
+        &:hover div,
+        &.k-hover div {
+            color: var( --kendo-spreadsheet-insert-image-dialog-overlay-hovered-text, #{$kendo-spreadsheet-insert-image-dialog-overlay-hovered-text} );
+        }
+    }
+}
+
+.k-spreadsheet-drawing {
+    &.k-spreadsheet-active-drawing {
+        outline-color: var( --kendo-spreadsheet-drawing-handle-outline-color, #{$kendo-spreadsheet-drawing-handle-outline-color} );
+    }
+
+    .k-spreadsheet-drawing-handle {
+        border-color: var( --kendo-spreadsheet-drawing-handle-border-color, #{$kendo-spreadsheet-drawing-handle-border-color} );
+        background-color: var( --kendo-spreadsheet-drawing-handle-bg, #{$kendo-spreadsheet-drawing-handle-bg} );
+    }
+}
+
+.k-spreadsheet-drawing-anchor-cell {
+    background: var( --kendo-spreadsheet-drawing-anchor-bg, #{$kendo-spreadsheet-drawing-anchor-bg} );
+}
+
+
+.k-rtl .k-spreadsheet,
+.k-spreadsheet[dir="rtl"],
+[dir="rtl"] .k-spreadsheet {
+
+    .k-spreadsheet-has-comment::after {
+        border-color: var( --kendo-spreadsheet-primary-border, #{$kendo-spreadsheet-primary-border} ) transparent transparent var( --kendo-spreadsheet-primary-border, #{$kendo-spreadsheet-primary-border} );
+    }
+
+    .k-dirty {
+        border-color: var( --kendo-spreadsheet-error-border, #{$kendo-spreadsheet-error-border} ) var( --kendo-spreadsheet-error-border, #{$kendo-spreadsheet-error-border} ) transparent transparent;
+    }
+
+}
diff --git a/packages/fluent/scss/spreadsheet/_variables.scss b/packages/fluent/scss/spreadsheet/_variables.scss
new file mode 100644
index 00000000000..5dd9c154eba
--- /dev/null
+++ b/packages/fluent/scss/spreadsheet/_variables.scss
@@ -0,0 +1,191 @@
+@use "sass:map";
+@use "../core/" as *;
+@use "../core/color-system" as *;
+@use "../table/_variables.scss" as *;
+@use "sass:color";
+
+/// Width of the border around the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-border-width: map-get( $kendo-spacing, hair ) !default;
+/// Font family of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-font-family: var( --kendo-font-family, initial ) !default;
+/// Font size of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-font-size: var( --kendo-font-size, initial ) !default;
+/// Line height of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-line-height: var( --kendo-line-height, initial ) !default;
+
+/// Horizontal padding of the spreadsheet popup menu.
+/// @group spreadsheet
+$kendo-spreadsheet-popup-menu-padding-x: map-get( $kendo-spacing, 3 ) !default;
+/// Vertical padding of the spreadsheet popup menu.
+/// @group spreadsheet
+$kendo-spreadsheet-popup-menu-padding-y: $kendo-spreadsheet-popup-menu-padding-x !default;
+
+/// Horizontal padding of the spreadsheet sheets bar.
+/// @group spreadsheet
+$kendo-spreadsheet-sheets-bar-padding-x: map-get( $kendo-spacing, 1 ) !default;
+/// Vertical padding of the spreadsheet sheets bar.
+/// @group spreadsheet
+$kendo-spreadsheet-sheets-bar-padding-y: 0 !default;
+
+/// Horizontal margin of the spreadsheet sheets remove.
+/// @group spreadsheet
+$kendo-spreadsheet-sheets-remove-inline-start: calc( map-get( $kendo-spacing, 2 ) * -1 ) !default;
+/// Vertical margin of the spreadsheet sheets remove.
+/// @group spreadsheet
+$kendo-spreadsheet-sheets-remove-inline-end:  map-get( $kendo-spacing, 2 ) !default;
+
+/// Left padding of the spreadsheet sheets menu.
+/// @group spreadsheet
+$filter-menu-padding-left: calc( var( --kendo-icon-size, 1rem ) + 2 * var( --kendo-padding-y, #{$kendo-padding-y} ) );
+
+/// Background color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-bg: var( --kendo-component-bg, initial ) !default;
+/// Text color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-text: var( --kendo-component-text, initial ) !default;
+/// Border color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-border: var( --kendo-component-border, initial ) !default;
+/// Primary border color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-primary-border: get-theme-color-var( primary-100 ) !default;
+/// Primary background color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-primary-bg: get-theme-color-var( primary-100 ) !default;
+
+/// Text color of the spreadsheet header.
+/// @group spreadsheet
+$kendo-spreadsheet-header-text: $kendo-table-header-text !default;
+/// Background color of the spreadsheet header.
+/// @group spreadsheet
+$kendo-spreadsheet-header-bg: $kendo-table-header-bg !default;
+/// Border color of the spreadsheet header.
+/// @group spreadsheet
+$kendo-spreadsheet-header-border: $kendo-table-header-border !default;
+
+/// Selected text color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-selected-text: get-theme-color-var( primary-160 ) !default;
+/// Selected background color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-selected-bg: get-theme-color-var( primary-30 ) !default;
+/// Selected border color of the spreadsheet.
+/// @group spreadsheet
+$kendo-spreadsheet-selected-border: get-theme-color-var( primary-100 ) !default;
+
+/// Text color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-text: get-theme-color-var( neutral-160 ) !default;
+/// Background color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-bg: $white;
+/// Border color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-border: get-theme-color-var( neutral-110 ) !default;
+
+/// Hover text color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-hover-text: get-theme-color-var( neutral-190 ) !default;
+/// Hover background color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-hover-bg: get-theme-color-var( neutral-20 ) !default;
+/// Hover border color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-hover-border: get-theme-color-var( neutral-110 ) !default;
+
+/// Active text color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-active-text: get-theme-color-var( neutral-190 ) !default;
+/// Active background color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-active-bg: get-theme-color-var( neutral-30 ) !default;
+/// Active border color of the spreadsheet filter button.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-button-active-border: get-theme-color-var( neutral-110 ) !default;
+
+/// Color of the spreadsheet menu icon.
+/// @group spreadsheet
+$kendo-spreadsheet-filter-menu-icon-color: get-theme-color-var( primary-100 ) !default;
+
+/// Border color of the spreadsheet error.
+/// @group spreadsheet
+$kendo-spreadsheet-error-border: get-theme-color-var( error-190 ) !default;
+
+/// Border style of the spreadsheet image dialog.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-border-style: dashed !default;
+/// Border width of the spreadsheet image dialog.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-border-width: map-get( $kendo-spacing, thin ) !default;
+/// Bottom margin of the spreadsheet image dialog.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-text-margin-bottom: 30px !default;
+/// Width of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-width: 355px !default;
+/// Height of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-height: 230px !default;
+/// Image of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-img: "image-fluent.png" !default;
+/// Border of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-border: var( --kendo-component-border, initial ) !default;
+/// Border radius of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-border-radius: var( --kendo-border-radius-md, initial ) !default;
+/// Shadow of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-overlay-shadow: inset 0 0 0 2000px rgba(0, 0, 0, .5) !default;
+/// Border radius of the spreadsheet image dialog preview overlay.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-preview-overlay-border-radius: var( --kendo-border-radius-md, initial ) !default;
+/// Hover text color of the spreadsheet image dialog preview.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-overlay-hovered-text: var( --kendo-component-bg, initial ) !default;
+
+/// Width of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-width: calc( map-get( $kendo-spacing, 1 ) + map-get( $kendo-spacing, thin ) ) !default;
+/// Height of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-height: calc( map-get( $kendo-spacing, 1 ) + map-get( $kendo-spacing, thin ) ) !default;
+/// Border style of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-border-style: solid !default;
+/// Border width of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-border-width: map-get( $kendo-spacing, hair ) !default;
+/// Border color of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-border-color: var( --kendo-selected-bg, initial ) !default;
+/// Outline color of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-outline-color: get-theme-color-var( primary-100 ) !default;
+/// Border color of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-bg: get-theme-color-var( primary-100 ) !default;
+/// Border radius of the spreadsheet drawing handle.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-handle-border-radius: var( --kendo-border-radius-lg, initial ) !default;
+
+/// Outline style of the spreadsheet drawing.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-outline-style: solid !default;
+/// Outline width of the spreadsheet drawing.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-outline-width: map-get( $kendo-spacing, thin ) !default;
+
+/// Bacground color of the spreadsheet drawing anchor.
+/// @group spreadsheet
+$kendo-spreadsheet-drawing-anchor-bg: $kendo-spreadsheet-selected-bg !default;
+
+/// Image of the spreadsheet insert image dialog.
+/// @group spreadsheet
+$kendo-spreadsheet-insert-image-dialog-img: url( 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" );
diff --git a/packages/fluent/scss/spreadsheet/index.scss b/packages/fluent/scss/spreadsheet/index.scss
new file mode 100644
index 00000000000..e7d1befc445
--- /dev/null
+++ b/packages/fluent/scss/spreadsheet/index.scss
@@ -0,0 +1,41 @@
+// Module meta
+$_kendo-module-meta: (
+    name: "spreadsheet",
+    dependencies: (
+        "button",
+        "checkbox",
+        "radio",
+        "colorpicker",
+        "combobox",
+        "datetimepicker",
+        "dropdownlist",
+        "toolbar",
+        "upload",
+        "menu",
+        "forms",
+        "input",
+        "window",
+        "tabstrip",
+        "treeview",
+        "icon",
+        "list"
+    )
+);
+
+
+// Component
+@forward "_variables.scss";
+@use "_layout.scss" as *;
+@use "_theme.scss" as *;
+
+// Register
+@use "../core/module-system/" as module;
+@include module.register( $_kendo-module-meta... );
+
+// Expose
+@mixin styles() {
+    @include module.render( "spreadsheet" ) {
+        @include kendo-spreadsheet--layout();
+        @include kendo-spreadsheet--theme();
+    }
+}