diff --git a/src/components/base/tabs/TabItem.vue b/src/components/base/tabs/TabItem.vue
index 4be8a44f1..8041c2482 100644
--- a/src/components/base/tabs/TabItem.vue
+++ b/src/components/base/tabs/TabItem.vue
@@ -1,5 +1,25 @@
-<script lang="ts" setup></script>
+<script lang="ts" setup>
+import { computed, inject } from "vue";
+import type { ComputedRef } from "vue";
+
+const props = defineProps({
+  id: {
+    type: String,
+  },
+  label: {
+    type: String,
+  },
+});
+
+const activeId = inject<ComputedRef<string | number | undefined>>("activeId");
+
+const isActive = computed(() => {
+  return activeId?.value === props.id;
+});
+</script>
 <template>
-  <div>tab item</div>
+  <div v-if="isActive">
+    <slot />
+  </div>
 </template>
 <style lang="scss"></style>
diff --git a/src/components/base/tabs/Tabbar.story.vue b/src/components/base/tabs/Tabbar.story.vue
index b033864f2..e6faa8ab7 100644
--- a/src/components/base/tabs/Tabbar.story.vue
+++ b/src/components/base/tabs/Tabbar.story.vue
@@ -3,11 +3,11 @@ import { VTabbar } from "./index";
 
 function initState() {
   return {
-    active: "johnniang",
+    activeId: "johnniang",
     items: [
-      { label: "Ryan Wang", value: "ryanwang" },
-      { label: "JohnNiang", value: "johnniang" },
-      { label: "guqing", value: "guqing" },
+      { label: "Ryan Wang", id: "ryanwang" },
+      { label: "JohnNiang", id: "johnniang" },
+      { label: "guqing", id: "guqing" },
     ],
   };
 }
@@ -16,20 +16,20 @@ function initState() {
   <Story title="Tabbar" :init-state="initState">
     <template #default="{ state }">
       <div class="p-3">
-        <VTabbar :items="state.items" v-model:active="state.active" />
+        <VTabbar :items="state.items" v-model:activeId="state.activeId" />
       </div>
       <div class="p-3">
         <VTabbar
           type="pills"
           :items="state.items"
-          v-model:active="state.active"
+          v-model:activeId="state.activeId"
         />
       </div>
       <div class="p-3">
         <VTabbar
           type="outline"
           :items="state.items"
-          v-model:active="state.active"
+          v-model:activeId="state.activeId"
         />
       </div>
     </template>
diff --git a/src/components/base/tabs/Tabbar.vue b/src/components/base/tabs/Tabbar.vue
index d45b0754b..0d28352cc 100644
--- a/src/components/base/tabs/Tabbar.vue
+++ b/src/components/base/tabs/Tabbar.vue
@@ -4,7 +4,7 @@ import { computed } from "vue";
 import type { Type } from "./interface";
 
 const props = defineProps({
-  active: {
+  activeId: {
     type: [Number, String],
   },
   items: {
@@ -14,9 +14,9 @@ const props = defineProps({
     type: String as PropType<Type>,
     default: "default",
   },
-  valueKey: {
+  idKey: {
     type: String,
-    default: "value",
+    default: "id",
   },
   labelKey: {
     type: String,
@@ -24,15 +24,15 @@ const props = defineProps({
   },
 });
 
-const emit = defineEmits(["update:active", "change"]);
+const emit = defineEmits(["update:activeId", "change"]);
 
 const classes = computed(() => {
   return [`tabbar-${props.type}`];
 });
 
-const handleChange = (value: number | string) => {
-  emit("update:active", value);
-  emit("change", value);
+const handleChange = (id: number | string) => {
+  emit("update:activeId", id);
+  emit("change", id);
 };
 </script>
 <template>
@@ -42,8 +42,8 @@ const handleChange = (value: number | string) => {
         v-for="(item, index) in items"
         :key="index"
         class="tabbar-item"
-        :class="{ 'tabbar-item-active': item[valueKey] === active }"
-        @click="handleChange(item[valueKey])"
+        :class="{ 'tabbar-item-active': item[idKey] === activeId }"
+        @click="handleChange(item[idKey])"
       >
         <div v-if="item.icon" class="tabbar-item-icon">
           <component :is="item.icon" />
diff --git a/src/components/base/tabs/Tabs.story.vue b/src/components/base/tabs/Tabs.story.vue
new file mode 100644
index 000000000..664b4a8fb
--- /dev/null
+++ b/src/components/base/tabs/Tabs.story.vue
@@ -0,0 +1,49 @@
+<script lang="ts" setup>
+import { VTabs, VTabItem } from "./index";
+</script>
+
+<template>
+  <Story title="Tabs" :init-state="() => ({ activeId: 'ryanwang' })">
+    <template #default="{ state }">
+      <div class="p-3">
+        <VTabs v-model:activeId="state.activeId">
+          <VTabItem label="JohnNiang" id="johnniang">
+            This is JohnNiang's Item
+          </VTabItem>
+          <VTabItem label="Ryan Wang" id="ryanwang">
+            This is Ryan Wang's Item
+          </VTabItem>
+          <VTabItem label="guqing" id="guqing">
+            This is guqing's Item
+          </VTabItem>
+        </VTabs>
+      </div>
+      <div class="p-3">
+        <VTabs v-model:activeId="state.activeId" type="pills">
+          <VTabItem label="JohnNiang" id="johnniang">
+            This is JohnNiang's Item
+          </VTabItem>
+          <VTabItem label="Ryan Wang" id="ryanwang">
+            This is Ryan Wang's Item
+          </VTabItem>
+          <VTabItem label="guqing" id="guqing">
+            This is guqing's Item
+          </VTabItem>
+        </VTabs>
+      </div>
+      <div class="p-3">
+        <VTabs v-model:activeId="state.activeId" type="outline">
+          <VTabItem label="JohnNiang" id="johnniang">
+            This is JohnNiang's Item
+          </VTabItem>
+          <VTabItem label="Ryan Wang" id="ryanwang">
+            This is Ryan Wang's Item
+          </VTabItem>
+          <VTabItem label="guqing" id="guqing">
+            This is guqing's Item
+          </VTabItem>
+        </VTabs>
+      </div>
+    </template>
+  </Story>
+</template>
diff --git a/src/components/base/tabs/Tabs.vue b/src/components/base/tabs/Tabs.vue
index 0787e95b4..81fc56b49 100644
--- a/src/components/base/tabs/Tabs.vue
+++ b/src/components/base/tabs/Tabs.vue
@@ -1,5 +1,63 @@
-<script lang="ts" setup></script>
+<script lang="ts" setup>
+import { computed, provide, useSlots } from "vue";
+import type { PropType, ComputedRef } from "vue";
+import { VTabbar } from "./index";
+import type { Type } from "@/components/base/tabs/interface";
+
+const props = defineProps({
+  activeId: {
+    type: [Number, String],
+  },
+  type: {
+    type: String as PropType<Type>,
+    default: "default",
+  },
+  idKey: {
+    type: String,
+    default: "id",
+  },
+  labelKey: {
+    type: String,
+    default: "label",
+  },
+});
+
+provide<ComputedRef<string | number | undefined>>(
+  "activeId",
+  computed(() => props.activeId)
+);
+
+const emit = defineEmits(["update:activeId", "change"]);
+
+const slots = useSlots();
+
+const tabItems = computed(() => {
+  return slots.default?.().map(({ props: slotProps }) => {
+    return {
+      id: slotProps?.[props.idKey],
+      label: slotProps?.[props.labelKey],
+    };
+  });
+});
+
+const handleChange = (id: string | number) => {
+  emit("update:activeId", id);
+  emit("change", id);
+};
+</script>
 <template>
-  <div>tabs</div>
+  <div class="tabs-wrapper">
+    <div class="tabs-bar-wrapper">
+      <VTabbar
+        :activeId="activeId"
+        :items="tabItems"
+        :type="type"
+        @change="handleChange"
+      />
+    </div>
+    <div class="tabs-items-wrapper">
+      <slot />
+    </div>
+  </div>
 </template>
 <style lang="scss"></style>