diff --git a/src/assets/SvgIcon/InfoCircleSolidSvgIcon.tsx b/src/assets/SvgIcon/InfoCircleSolidSvgIcon.tsx
new file mode 100644
index 0000000..5fe8c57
--- /dev/null
+++ b/src/assets/SvgIcon/InfoCircleSolidSvgIcon.tsx
@@ -0,0 +1,22 @@
+import * as React from 'react';
+import SvgIcon, { SvgIconProps } from '@mui/material/SvgIcon';
+
+const InfoCircleSolidSvgIcon = (props: SvgIconProps) => (
+  <SvgIcon
+    width="24"
+    height="24"
+    viewBox="0 0 24 24"
+    fill="none"
+    xmlns="http://www.w3.org/2000/svg"
+    {...props}
+  >
+    <path
+      fillRule="evenodd"
+      clipRule="evenodd"
+      d="M12 18C15.3137 18 18 15.3137 18 12C18 8.68629 15.3137 6 12 6C8.68629 6 6 8.68629 6 12C6 15.3137 8.68629 18 12 18ZM12 10C12.5523 10 13 9.55228 13 9C13 8.44772 12.5523 8 12 8C11.4477 8 11 8.44772 11 9C11 9.55228 11.4477 10 12 10ZM11 12C11 11.4477 11.4477 11 12 11C12.5523 11 13 11.4477 13 12V15C13 15.5523 12.5523 16 12 16C11.4477 16 11 15.5523 11 15V12Z"
+      fill="currentColor"
+    />
+  </SvgIcon>
+);
+
+export default InfoCircleSolidSvgIcon;
diff --git a/src/components/Dropdown/Dropdown.stories.tsx b/src/components/Dropdown/Dropdown.stories.tsx
index f26b6f3..6107782 100644
--- a/src/components/Dropdown/Dropdown.stories.tsx
+++ b/src/components/Dropdown/Dropdown.stories.tsx
@@ -5,32 +5,32 @@ import Button from '../Button';
 import Dropdown from './Dropdown';
 import { DropDownItem } from './Dropdown.type';
 import DropdownV2 from './DropdownV2';
+import DropdownV3 from './DropdownV3';
 
 const list: DropDownItem[] = [
+  { id: 'A001', value: 'A001', name: 'Distributor 1' },
+  { id: 'A002', value: 'A002', name: 'Distributor 2' },
+  { id: 'A003', value: 'A003', name: 'Distributor 3' },
+  { id: 'A004', value: 'A004', name: 'Distributor 4' },
+  { id: 'A005', value: 'A005', name: 'Distributor 5' },
+  { id: 'A006', value: 'A006', name: 'Distributor 6' },
+  { id: 'A007', value: 'A007', name: 'Distributor 7' },
+  { id: 'A008', value: 'A008', name: 'Distributor 8' },
+  { id: 'A009', value: 'A009', name: 'Distributor 9' },
+  { id: 'A010', value: 'A010', name: 'Distributor 10' },
+  { id: 'A011', value: 'A011', name: 'Distributor 11' },
+  { id: 'A012', value: 'A012', name: 'Distributor 12' },
+  { id: 'A013', value: 'A013', name: 'Distributor 13' },
+  { id: 'A014', value: 'A014', name: 'Distributor 14' },
+  { id: 'A015', value: 'A015', name: 'Distributor 15' },
+  { id: 'A016', value: 'A016', name: 'Distributor 16' },
+  { id: 'A017', value: 'A017', name: 'Distributor 17' },
+  { id: 'A018', value: 'A018', name: 'Distributor 18' },
+  { id: 'A019', value: 'A019', name: 'Distributor 19' },
   {
-    id: 'A001',
-    value: 'A001',
-    name: 'Distributor',
-  },
-  {
-    id: 'A002',
-    value: 'A002',
-    name: 'Distributor A',
-  },
-  {
-    id: 'A003',
-    value: 'A003',
-    name: 'Distributor B',
-  },
-  {
-    id: 'A004',
-    value: 'A004',
-    name: 'Distributor C',
-  },
-  {
-    id: 'A004',
-    value: 'A004',
-    name: 'Very long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long',
+    id: 'A020',
+    value: 'A020',
+    name: 'Very long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long long',
   },
 ];
 
@@ -231,3 +231,24 @@ export const Version2: Story = {
     );
   },
 };
+
+export const Version3: Story = {
+  args: {
+    mode: 'dark',
+    list,
+    placeholder: 'Please Select Item',
+  },
+  render: (args) => {
+    const [selectedId, setSelectedId] = useState<string | undefined>();
+
+    return (
+      <div>
+        <DropdownV3
+          {...args}
+          selectedId={selectedId}
+          onSelect={(value) => setSelectedId(value as string)}
+        />
+      </div>
+    );
+  },
+};
diff --git a/src/components/Dropdown/DropdownV3.tsx b/src/components/Dropdown/DropdownV3.tsx
new file mode 100644
index 0000000..33734ec
--- /dev/null
+++ b/src/components/Dropdown/DropdownV3.tsx
@@ -0,0 +1,227 @@
+import React, { useState, useEffect, useRef } from 'react';
+import classNames from 'classnames';
+import { styled } from '@mui/material/styles';
+import Box from '@mui/material/Box';
+import KeyboardArrowDown from '@mui/icons-material/KeyboardArrowDown';
+import KeyboardArrowUp from '@mui/icons-material/KeyboardArrowUp';
+import { Popper as MuIPopper } from '@mui/material';
+import { DropDownItem, DropDownProps } from './Dropdown.type';
+import ClickAwayListener from '@mui/material/ClickAwayListener';
+import Icon from '../Icon/Icon';
+import CheckSvg from '../../assets/image/svg/check.svg';
+
+const Root = styled(Box)(({ theme }) => ({
+  fontFamily: '"Noto Sans TC", "Noto Sans"',
+  fontSize: '0.875rem',
+  lineHeight: 1.5,
+  minWidth: 220,
+  height: 40,
+  userSelect: 'none',
+  cursor: 'pointer',
+  display: 'flex',
+  justifyContent: 'space-between',
+  alignItems: 'center',
+  color: theme.color.secondary.$80,
+  backgroundColor: '#FFF',
+  padding: '8px 0px 8px 16px',
+  borderRadius: 4,
+  // Ellipsis for selected text
+  '.Dropdown-selected-text': {
+    overflow: 'hidden',
+    whiteSpace: 'nowrap',
+    textOverflow: 'ellipsis',
+    flex: 1,
+    minWidth: 0,
+    marginRight: 8,
+    display: 'block',
+    fontFamily: '"Noto Sans TC", "Noto Sans"',
+    fontSize: '0.875rem',
+    lineHeight: 1.5,
+  },
+  '&.dark': {
+    color: 'white',
+    backgroundColor: 'rgba(0, 0 ,0, 0.2)',
+  },
+  '&.Dropdown-empty': {
+    color: theme.color.secondary.$60,
+    '&.dark': {
+      color: theme.color.secondary.$80,
+    },
+  },
+  '&.Dropdown--disabled': {
+    opacity: 0.3,
+    pointerEvents: 'none',
+  },
+}));
+
+const List = styled(Box)(({ theme }) => ({
+  backgroundColor: '#FFF',
+  margin: '8px auto',
+  borderRadius: 4,
+  boxShadow: '0px 4px 4px rgba(0, 0, 0, 0.1)',
+  '&.dark': {
+    color: 'white',
+    backgroundColor: theme.color.secondary.$100,
+  },
+}));
+
+const Popper = styled(MuIPopper)(({ theme }) => ({
+  maxHeight: '200px',
+  overflow: 'auto',
+}));
+
+const Item = styled(Box, { label: 'Dropdown-item' })(({ theme }) => ({
+  fontFamily: '"Noto Sans TC", "Noto Sans"',
+  fontSize: '0.875rem',
+  lineHeight: 1.5,
+  cursor: 'pointer',
+  display: 'flex',
+  alignItems: 'center',
+
+  width: '100%', // Ensure item fills parent width
+  '&:hover': {
+    backgroundColor: 'rgba(0, 0, 0, .05)',
+  },
+
+  '.Dropdown-icon': {
+    width: 24,
+    minWidth: 24,
+    maxWidth: 24,
+    flexShrink: 0,
+    display: 'flex',
+    alignItems: 'center',
+    justifyContent: 'center',
+    marginRight: 8,
+  },
+  '.Dropdown-item-text': {
+    overflow: 'hidden',
+    whiteSpace: 'nowrap',
+    textOverflow: 'ellipsis',
+    flex: 1,
+    minWidth: 0,
+    width: '100%', // Ensure text fills available space
+    fontFamily: '"Noto Sans TC", "Noto Sans"',
+    fontSize: '0.875rem',
+    lineHeight: 1.5,
+  },
+}));
+
+const DropdownV3: React.FC<DropDownProps> = (props) => {
+  const {
+    list,
+    itemProps,
+    placeholder,
+    selectedId,
+    disabled,
+    onSelect,
+    popperProps,
+    selectionId,
+    mode = 'light',
+    ...otherProps
+  } = props;
+  const selectRef = useRef<HTMLDivElement>(null);
+  const [selectedItem, setSelectedItem] = useState<DropDownItem | null>(null);
+  const [isOpen, setIsOpen] = useState(false);
+
+  useEffect(() => {
+    if (selectedId && selectedId !== selectedItem?.id) {
+      for (let i = 0; i < list.length; i++) {
+        if (selectedId === list[i].id) {
+          setSelectedItem(list[i]);
+          break;
+        }
+      }
+    } else if (selectedId === undefined) {
+      setSelectedItem(null);
+    }
+  }, [selectedId]);
+
+  useEffect(() => {
+    for (let i = 0; i < list.length; i++) {
+      if (selectedId === list[i].id) {
+        setSelectedItem(list[i]);
+        break;
+      }
+    }
+  }, [list]);
+
+  const handleOnClickSelect = () => {
+    setIsOpen(true);
+  };
+
+  const handleOnClickAway = () => {
+    setIsOpen(false);
+  };
+
+  const handleOnClick = (item: DropDownItem) => {
+    setIsOpen(false);
+    onSelect(item.value, item);
+  };
+
+  const items = list
+    .filter((item) => item.id !== selectionId)
+    .map((item) => (
+      <Item
+        key={`dropdown-item-${item.id}`}
+        className="Dropdown-item"
+        onClick={() => handleOnClick(item)}
+        {...itemProps}
+      >
+        <Icon className="Dropdown-icon">
+          {selectedItem?.id === item.id && <img src={CheckSvg} />}
+        </Icon>
+        <span className="Dropdown-item-text">{item.name}</span>
+      </Item>
+    ));
+
+  return (
+    <>
+      <Root
+        ref={selectRef}
+        className={classNames(
+          'Dropdown-root',
+          {
+            'Dropdown-empty': !selectedId,
+          },
+          {
+            'Dropdown--disabled': disabled,
+          },
+          {
+            dark: mode === 'dark',
+            light: mode === 'light',
+          },
+        )}
+        onClick={handleOnClickSelect}
+        {...otherProps}
+      >
+        <span className="Dropdown-selected-text">
+          {selectedItem?.name ?? placeholder}
+        </span>
+        <Icon className="Dropdown-icon">
+          {isOpen ? <KeyboardArrowUp /> : <KeyboardArrowDown />}
+        </Icon>
+      </Root>
+      <Popper
+        anchorEl={selectRef.current}
+        open={isOpen}
+        placement="bottom"
+        className="Dropdown-popper"
+        {...popperProps}
+      >
+        <ClickAwayListener onClickAway={handleOnClickAway}>
+          <List
+            className={classNames({
+              dark: mode === 'dark',
+              light: mode === 'light',
+            })}
+            style={{ width: selectRef.current?.offsetWidth ?? 'auto' }}
+          >
+            {items}
+          </List>
+        </ClickAwayListener>
+      </Popper>
+    </>
+  );
+};
+
+export default DropdownV3;
diff --git a/src/components/Tooltip/Tooltip.stories.tsx b/src/components/Tooltip/Tooltip.stories.tsx
new file mode 100644
index 0000000..fadd6eb
--- /dev/null
+++ b/src/components/Tooltip/Tooltip.stories.tsx
@@ -0,0 +1,20 @@
+import React from 'react';
+import { Meta, StoryObj } from '@storybook/react';
+import TooltipIcon from './TooltipIcon';
+
+const meta: Meta<typeof TooltipIcon> = {
+  title: 'Components/TooltipIcon',
+  component: TooltipIcon,
+};
+
+export default meta;
+
+type Story = StoryObj<typeof TooltipIcon>;
+export const Default: Story = {
+  render: () => (
+    <TooltipIcon
+      title="TLorem ipsum dolor sit amet consectetur adipisicing elit. Consectetur quia ipsam nobis modi nihil iusto ea nam voluptates error velit aliquid ex dolorum rerum reiciendis quaerat omnis, sint doloribus. Illo."
+      text="Tooltip text"
+    />
+  ),
+};
diff --git a/src/components/Tooltip/TooltipIcon.tsx b/src/components/Tooltip/TooltipIcon.tsx
new file mode 100644
index 0000000..3a2cdc0
--- /dev/null
+++ b/src/components/Tooltip/TooltipIcon.tsx
@@ -0,0 +1,50 @@
+import React from 'react';
+import Tooltip from '@mui/material/Tooltip';
+import InfoCircleSolidSvgIcon from '../../assets/SvgIcon/InfoCircleSolidSvgIcon';
+import { styled } from '@mui/material';
+
+const ContainerTooltip = styled('div')({
+  display: 'flex',
+  alignItems: 'center',
+  gap: '4px',
+  fontFamily: '"Noto Sans TC", "Noto Sans"',
+  fontSize: '0.875rem',
+  lineHeight: 1.5,
+});
+
+const IconWrapper = styled('span')({
+  display: 'flex',
+  alignItems: 'center',
+  justifyContent: 'center',
+  height: '100%',
+});
+
+const TooltipIcon = ({ title, text }: { title: string; text: string }) => {
+  return (
+    <ContainerTooltip>
+      <span style={{ color: '#fff' }}>{text}</span>
+      <Tooltip
+        title={title}
+        placement="top"
+        PopperProps={{
+          sx: (theme) => ({
+            '& .MuiTooltip-tooltip': {
+              color: '#fff',
+              backgroundColor: theme.externalColor?.secondary?.$140 || '#333',
+              borderRadius: '4px',
+              boxShadow: '0px 2px 2px rgba(0, 0, 0, 0.1)',
+              maxWidth: '250px',
+              padding: '10px',
+            },
+          }),
+        }}
+      >
+        <IconWrapper>
+          <InfoCircleSolidSvgIcon sx={{ color: '#fff' }} />
+        </IconWrapper>
+      </Tooltip>
+    </ContainerTooltip>
+  );
+};
+
+export default TooltipIcon;