diff --git a/components/box/__tests__/index.test.tsx b/components/box/__tests__/index.test.tsx
new file mode 100644
index 000000000..c84403e27
--- /dev/null
+++ b/components/box/__tests__/index.test.tsx
@@ -0,0 +1,60 @@
+import React from 'react'
+import { mount } from 'enzyme'
+import { Box } from 'components'
+
+describe('Button', () => {
+  it('should render correctly', () => {
+    const wrapper = mount(<Box>Box</Box>)
+    expect(() => wrapper.unmount()).not.toThrow()
+  })
+
+  it('should render as the provided element', async () => {
+    const wrapper = mount(
+      <Box as="a" href="https://geist.com">
+        Box
+      </Box>,
+    )
+
+    expect(wrapper.exists('a[href="https://geist.com"]')).toBe(true)
+    expect(() => wrapper.unmount()).not.toThrow()
+  })
+
+  it('should render with provided styles', async () => {
+    document.body.innerHTML = '<div id="root"></div>'
+    const wrapper = mount(
+      <Box px="2rem" w="300px" h="100px" my="2rem">
+        Box
+      </Box>,
+      {
+        attachTo: document.querySelector('#root') as HTMLDivElement,
+      },
+    )
+
+    expect(wrapper.find('div').getDOMNode()).toHaveStyle({
+      display: 'block',
+      lineHeight: '100px',
+      fontSize: 'calc(1 * 16px)',
+      width: '300px',
+      height: '100px',
+      margin: '2rem 0px 2rem 0px',
+      visibility: 'visible',
+      padding: '0px 2rem 0px 2rem',
+    })
+    expect(() => wrapper.unmount()).not.toThrow()
+  })
+
+  it('filter out scale related props', () => {
+    const wrapper = mount(<Box px="2rem">Box</Box>)
+
+    expect(wrapper.exists('div')).toBe(true)
+    expect(wrapper.getDOMNode().hasAttribute('px')).toBe(false)
+    expect(() => wrapper.unmount()).not.toThrow()
+  })
+
+  it('should forward the provided ref', () => {
+    const ref = React.createRef<HTMLDivElement>()
+    const wrapper = mount(<Box ref={ref}>Box</Box>)
+    expect(wrapper.find('div').getDOMNode()).toEqual(ref.current)
+    expect(() => wrapper.unmount()).not.toThrow()
+  })
+})
diff --git a/components/box/box.tsx b/components/box/box.tsx
new file mode 100644
index 000000000..17126155a
--- /dev/null
+++ b/components/box/box.tsx
@@ -0,0 +1,120 @@
+import React from 'react'
+import { DynamicScales, makeScaleHandler, ScaleProps } from '../use-scale'
+import useClasses from '../use-classes'
+import useTheme from '../use-theme'
+
+type PropsOf<E extends keyof JSX.IntrinsicElements | React.JSXElementConstructor<any>> =
+  JSX.LibraryManagedAttributes<E, React.ComponentPropsWithRef<E>>
+
+export interface BoxOwnProps<E extends React.ElementType = React.ElementType> {
+  as?: E
+}
+
+export type BoxProps<E extends React.ElementType> = BoxOwnProps<E> &
+  Omit<PropsOf<E>, keyof (BoxOwnProps & ScaleProps)> &
+  ScaleProps
+
+const defaultElement = 'div'
+
+export type BoxComponent = {
+  <E extends React.ElementType = typeof defaultElement>(
+    props: BoxProps<E>,
+  ): React.ReactElement | null
+  displayName?: string
+}
+
+export const Box: BoxComponent = React.forwardRef(
+  <E extends React.ElementType = typeof defaultElement>(
+    { as, children, className, ...restProps }: BoxProps<E>,
+    ref: typeof restProps.ref | null,
+  ) => {
+    const Element = as || defaultElement
+    const { layout } = useTheme()
+    const {
+      paddingLeft,
+      pl,
+      paddingRight,
+      pr,
+      paddingTop,
+      pt,
+      paddingBottom,
+      pb,
+      marginTop,
+      mt,
+      marginRight,
+      mr,
+      marginBottom,
+      mb,
+      marginLeft,
+      ml,
+      px,
+      py,
+      mx,
+      my,
+      width,
+      height,
+      font,
+      w,
+      h,
+      margin,
+      padding,
+      unit = layout.unit,
+      scale = 1,
+      ...innerProps
+    } = restProps
+
+    const SCALES: DynamicScales = {
+      pt: makeScaleHandler(paddingTop ?? pt ?? py ?? padding, scale, unit),
+      pr: makeScaleHandler(paddingRight ?? pr ?? px ?? padding, scale, unit),
+      pb: makeScaleHandler(paddingBottom ?? pb ?? py ?? padding, scale, unit),
+      pl: makeScaleHandler(paddingLeft ?? pl ?? px ?? padding, scale, unit),
+      px: makeScaleHandler(
+        px ?? paddingLeft ?? paddingRight ?? pl ?? pr ?? padding,
+        scale,
+        unit,
+      ),
+      py: makeScaleHandler(
+        py ?? paddingTop ?? paddingBottom ?? pt ?? pb ?? padding,
+        scale,
+        unit,
+      ),
+      mt: makeScaleHandler(marginTop ?? mt ?? my ?? margin, scale, unit),
+      mr: makeScaleHandler(marginRight ?? mr ?? mx ?? margin, scale, unit),
+      mb: makeScaleHandler(marginBottom ?? mb ?? my ?? margin, scale, unit),
+      ml: makeScaleHandler(marginLeft ?? ml ?? mx ?? margin, scale, unit),
+      mx: makeScaleHandler(
+        mx ?? marginLeft ?? marginRight ?? ml ?? mr ?? margin,
+        scale,
+        unit,
+      ),
+      my: makeScaleHandler(
+        my ?? marginTop ?? marginBottom ?? mt ?? mb ?? margin,
+        scale,
+        unit,
+      ),
+      width: makeScaleHandler(width ?? w, scale, unit),
+      height: makeScaleHandler(height ?? h, scale, unit),
+      font: makeScaleHandler(font, scale, unit),
+    }
+
+    return (
+      <Element className={useClasses('box', className)} ref={ref} {...innerProps}>
+        {children}
+        <style jsx>{`
+          .box {
+            line-height: ${SCALES.height(1)};
+            font-size: ${SCALES.font(1)};
+            width: ${SCALES.width(0, 'auto')};
+            height: ${SCALES.height(0, 'auto')};
+            padding: ${SCALES.pt(0)} ${SCALES.pr(0)} ${SCALES.pb(0)} ${SCALES.pl(0)};
+            margin: ${SCALES.mt(0)} ${SCALES.mr(0)} ${SCALES.mb(0)} ${SCALES.ml(0)};
+          }
+        `}</style>
+      </Element>
+    )
+  },
+)
+
+Box.displayName = 'GeistBox'
+
+export default Box
diff --git a/components/box/index.ts b/components/box/index.ts
new file mode 100644
index 000000000..b545fe8e5
--- /dev/null
+++ b/components/box/index.ts
@@ -0,0 +1,4 @@
+import Box from './box'
+
+export type { BoxProps } from './box'
+export default Box
diff --git a/components/index.ts b/components/index.ts
index 8e69423d0..530539366 100644
--- a/components/index.ts
+++ b/components/index.ts
@@ -10,6 +10,9 @@ export type { AvatarProps, AvatarGroupProps } from './avatar'
 export { default as Badge } from './badge'
 export type { BadgeProps, BadgeAnchorProps } from './badge'
 
+export { default as Box } from './box'
+export type { BoxProps } from './box'
+
 export { default as Breadcrumbs } from './breadcrumbs'
 export type {
   BreadcrumbsProps,
diff --git a/components/use-scale/utils.ts b/components/use-scale/utils.ts
index ef5f8ba55..f3e50689b 100644
--- a/components/use-scale/utils.ts
+++ b/components/use-scale/utils.ts
@@ -3,7 +3,9 @@ import {
   GetScalePropsFunction,
   ScaleProps,
   ScalePropKeys,
+  DynamicLayoutPipe,
 } from './scale-context'
+import { isCSSNumberValue } from '../utils/collections'
 
 export const generateGetScaleProps = <P>(
   props: P & ScaleProps,
@@ -37,3 +39,32 @@ export const generateGetAllScaleProps = <P>(
   }
   return getAllScaleProps
 }
+
+export const reduceScaleCoefficient = (scale: number) => {
+  if (scale === 1) return scale
+  const diff = Math.abs((scale - 1) / 2)
+  return scale > 1 ? 1 + diff : 1 - diff
+}
+
+export const makeScaleHandler =
+  (
+    attrValue: string | number | undefined,
+    scale: number,
+    unit: string,
+  ): DynamicLayoutPipe =>
+  (scale1x, defaultValue) => {
+    // 0 means disable scale and the default value is 0
+    if (scale1x === 0) {
+      scale1x = 1
+      defaultValue = defaultValue || 0
+    }
+    const factor = reduceScaleCoefficient(scale) * scale1x
+    if (typeof attrValue === 'undefined') {
+      if (typeof defaultValue !== 'undefined') return `${defaultValue}`
+      return `calc(${factor} * ${unit})`
+    }
+
+    if (!isCSSNumberValue(attrValue)) return `${attrValue}`
+    const customFactor = factor * Number(attrValue)
+    return `calc(${customFactor} * ${unit})`
+  }
diff --git a/components/use-scale/with-scale.tsx b/components/use-scale/with-scale.tsx
index 0d7ad21d2..7a15f051a 100644
--- a/components/use-scale/with-scale.tsx
+++ b/components/use-scale/with-scale.tsx
@@ -1,14 +1,11 @@
 import React, { forwardRef } from 'react'
-import { DynamicLayoutPipe, ScaleConfig, ScaleContext, ScaleProps } from './scale-context'
+import { ScaleConfig, ScaleContext, ScaleProps } from './scale-context'
 import useTheme from '../use-theme'
-import { isCSSNumberValue } from '../utils/collections'
-import { generateGetAllScaleProps, generateGetScaleProps } from './utils'
-
-const reduceScaleCoefficient = (scale: number) => {
-  if (scale === 1) return scale
-  const diff = Math.abs((scale - 1) / 2)
-  return scale > 1 ? 1 + diff : 1 - diff
-}
+import {
+  generateGetAllScaleProps,
+  generateGetScaleProps,
+  makeScaleHandler,
+} from './utils'
 
 const withScale = <T, P = {}>(
   Render: React.ComponentType<P & { ref?: React.Ref<T> }>,
@@ -47,43 +44,41 @@ const withScale = <T, P = {}>(
       scale = 1,
       ...innerProps
     } = props
-    const makeScaleHandler =
-      (attrValue: string | number | undefined): DynamicLayoutPipe =>
-      (scale1x, defaultValue) => {
-        // 0 means disable scale and the default value is 0
-        if (scale1x === 0) {
-          scale1x = 1
-          defaultValue = defaultValue || 0
-        }
-        const factor = reduceScaleCoefficient(scale) * scale1x
-        if (typeof attrValue === 'undefined') {
-          if (typeof defaultValue !== 'undefined') return `${defaultValue}`
-          return `calc(${factor} * ${unit})`
-        }
-
-        if (!isCSSNumberValue(attrValue)) return `${attrValue}`
-        const customFactor = factor * Number(attrValue)
-        return `calc(${customFactor} * ${unit})`
-      }
 
     const value: ScaleConfig = {
       unit: unit,
       SCALES: {
-        pt: makeScaleHandler(paddingTop ?? pt ?? py ?? padding),
-        pr: makeScaleHandler(paddingRight ?? pr ?? px ?? padding),
-        pb: makeScaleHandler(paddingBottom ?? pb ?? py ?? padding),
-        pl: makeScaleHandler(paddingLeft ?? pl ?? px ?? padding),
-        px: makeScaleHandler(px ?? paddingLeft ?? paddingRight ?? pl ?? pr ?? padding),
-        py: makeScaleHandler(py ?? paddingTop ?? paddingBottom ?? pt ?? pb ?? padding),
-        mt: makeScaleHandler(marginTop ?? mt ?? my ?? margin),
-        mr: makeScaleHandler(marginRight ?? mr ?? mx ?? margin),
-        mb: makeScaleHandler(marginBottom ?? mb ?? my ?? margin),
-        ml: makeScaleHandler(marginLeft ?? ml ?? mx ?? margin),
-        mx: makeScaleHandler(mx ?? marginLeft ?? marginRight ?? ml ?? mr ?? margin),
-        my: makeScaleHandler(my ?? marginTop ?? marginBottom ?? mt ?? mb ?? margin),
-        width: makeScaleHandler(width ?? w),
-        height: makeScaleHandler(height ?? h),
-        font: makeScaleHandler(font),
+        pt: makeScaleHandler(paddingTop ?? pt ?? py ?? padding, scale, unit),
+        pr: makeScaleHandler(paddingRight ?? pr ?? px ?? padding, scale, unit),
+        pb: makeScaleHandler(paddingBottom ?? pb ?? py ?? padding, scale, unit),
+        pl: makeScaleHandler(paddingLeft ?? pl ?? px ?? padding, scale, unit),
+        px: makeScaleHandler(
+          px ?? paddingLeft ?? paddingRight ?? pl ?? pr ?? padding,
+          scale,
+          unit,
+        ),
+        py: makeScaleHandler(
+          py ?? paddingTop ?? paddingBottom ?? pt ?? pb ?? padding,
+          scale,
+          unit,
+        ),
+        mt: makeScaleHandler(marginTop ?? mt ?? my ?? margin, scale, unit),
+        mr: makeScaleHandler(marginRight ?? mr ?? mx ?? margin, scale, unit),
+        mb: makeScaleHandler(marginBottom ?? mb ?? my ?? margin, scale, unit),
+        ml: makeScaleHandler(marginLeft ?? ml ?? mx ?? margin, scale, unit),
+        mx: makeScaleHandler(
+          mx ?? marginLeft ?? marginRight ?? ml ?? mr ?? margin,
+          scale,
+          unit,
+        ),
+        my: makeScaleHandler(
+          my ?? marginTop ?? marginBottom ?? mt ?? mb ?? margin,
+          scale,
+          unit,
+        ),
+        width: makeScaleHandler(width ?? w, scale, unit),
+        height: makeScaleHandler(height ?? h, scale, unit),
+        font: makeScaleHandler(font, scale, unit),
       },
       getScaleProps: generateGetScaleProps(props),
       getAllScaleProps: generateGetAllScaleProps(props),
diff --git a/pages/en-us/components/box.mdx b/pages/en-us/components/box.mdx
new file mode 100644
index 000000000..3f0560651
--- /dev/null
+++ b/pages/en-us/components/box.mdx
@@ -0,0 +1,55 @@
+import { Box } from 'components'
+import { Layout, Playground, Attributes } from 'lib/components'
+
+export const meta = {
+  title: 'Box',
+  group: 'Layout',
+}
+
+## Box
+
+Polymorphic scalable component.
+
+<Playground
+  scope={{ Box }}
+  code={`
+<Box>
+    Hello
+</Box>
+`}
+/>
+
+<Playground
+  title="Polymorphic property"
+  desc="Provide an element to render the Box as."
+  scope={{ Box }}
+  code={`
+<Box as='a' href='#'>
+    I am an anchor tag
+</Box>
+`}
+/>
+
+<Playground
+  title="Scalability"
+  desc="Use props to scale the Box."
+  scope={{ Box }}
+  code={`
+<Box font={3} py='3rem' mx='auto' width='300px'>
+    I am scalable
+</Box>
+`}
+/>
+
+<Attributes edit="/pages/en-us/components/page.mdx">
+<Attributes.Title>Box.Props</Attributes.Title>
+
+| Attribute | Description  | Type                | Accepted values              | Default |
+| --------- | ------------ | ------------------- | ---------------------------- | ------- |
+| **as**    | render mode  | `React.ElementType` | `'span', 'p', 'form', ...`   | `div`   |
+| ...       | scale props  | `ScaleProps`        | `'width', 'px', 'font', ...` | -       |
+| ...       | native props | `HTMLAttributes`    | `'id', 'className', ...`     | -       |
+
+</Attributes>
+
+export default ({ children }) => <Layout meta={meta}>{children}</Layout>