diff --git a/src/main/java/com/example/betteriter/bo_domain/menufacturer/controller/ManufacturerController.java b/src/main/java/com/example/betteriter/bo_domain/menufacturer/controller/ManufacturerController.java
new file mode 100644
index 0000000..b6086bc
--- /dev/null
+++ b/src/main/java/com/example/betteriter/bo_domain/menufacturer/controller/ManufacturerController.java
@@ -0,0 +1,13 @@
+package com.example.betteriter.bo_domain.menufacturer.controller;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.web.bind.annotation.RequestMapping;
+import org.springframework.web.bind.annotation.RestController;
+
+@Slf4j
+@RequestMapping("/manufacturer")
+@RequiredArgsConstructor
+@RestController
+public class ManufacturerController {
+}
diff --git a/src/main/java/com/example/betteriter/bo_domain/menufacturer/domain/Manufacturer.java b/src/main/java/com/example/betteriter/bo_domain/menufacturer/domain/Manufacturer.java
new file mode 100644
index 0000000..32228f9
--- /dev/null
+++ b/src/main/java/com/example/betteriter/bo_domain/menufacturer/domain/Manufacturer.java
@@ -0,0 +1,24 @@
+package com.example.betteriter.bo_domain.menufacturer.domain;
+
+
+import com.example.betteriter.global.common.entity.BaseEntity;
+import lombok.*;
+import lombok.extern.slf4j.Slf4j;
+
+import javax.persistence.*;
+
+@Slf4j
+@Getter
+@Builder
+@AllArgsConstructor
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+@Entity(name = "MANUFACTURER")
+public class Manufacturer extends BaseEntity {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @Column(name = "co_name", nullable = false, unique = true)
+    private String coName;
+}
diff --git a/src/main/java/com/example/betteriter/bo_domain/menufacturer/dto/ManufacturerResponse.java b/src/main/java/com/example/betteriter/bo_domain/menufacturer/dto/ManufacturerResponse.java
new file mode 100644
index 0000000..6286555
--- /dev/null
+++ b/src/main/java/com/example/betteriter/bo_domain/menufacturer/dto/ManufacturerResponse.java
@@ -0,0 +1,4 @@
+package com.example.betteriter.bo_domain.menufacturer.dto;
+
+public class ManufacturerResponse {
+}
diff --git a/src/main/java/com/example/betteriter/bo_domain/menufacturer/exception/ManufacturerHandler.java b/src/main/java/com/example/betteriter/bo_domain/menufacturer/exception/ManufacturerHandler.java
new file mode 100644
index 0000000..46f7b23
--- /dev/null
+++ b/src/main/java/com/example/betteriter/bo_domain/menufacturer/exception/ManufacturerHandler.java
@@ -0,0 +1,11 @@
+package com.example.betteriter.bo_domain.menufacturer.exception;
+
+import com.example.betteriter.global.error.exception.ErrorCode;
+import com.example.betteriter.global.error.exception.GeneralException;
+
+public class ManufacturerHandler extends GeneralException {
+
+        public ManufacturerHandler(ErrorCode errorCode) {
+            super(errorCode);
+        }
+}
diff --git a/src/main/java/com/example/betteriter/bo_domain/menufacturer/repository/ManufacturerRepository.java b/src/main/java/com/example/betteriter/bo_domain/menufacturer/repository/ManufacturerRepository.java
new file mode 100644
index 0000000..26ec548
--- /dev/null
+++ b/src/main/java/com/example/betteriter/bo_domain/menufacturer/repository/ManufacturerRepository.java
@@ -0,0 +1,8 @@
+package com.example.betteriter.bo_domain.menufacturer.repository;
+
+import com.example.betteriter.bo_domain.menufacturer.domain.Manufacturer;
+import org.springframework.data.jpa.repository.JpaRepository;
+
+public interface ManufacturerRepository extends JpaRepository<Manufacturer, Long> {
+
+}