diff --git a/apps/web-antd/src/views/wms/md/item/data.ts b/apps/web-antd/src/views/wms/md/item/data.ts
index 40a7e72dd..d9fa7f65b 100644
--- a/apps/web-antd/src/views/wms/md/item/data.ts
+++ b/apps/web-antd/src/views/wms/md/item/data.ts
@@ -75,15 +75,16 @@ export function useFormSchema(formApi?: any): VbenFormSchema[] {
       label: '商品品牌',
       component: markRaw(WmsItemBrandSelect),
     },
-    // TODO @AI：textarea 组件。vue3 + ep 也要调整下；
     {
       fieldName: 'remark',
       label: '备注',
-      component: 'Input',
+      component: 'Textarea',
       componentProps: {
         maxLength: 255,
         placeholder: '请输入备注',
+        rows: 3,
       },
+      formItemClass: 'col-span-2',
     },
   ];
 }
diff --git a/apps/web-antd/src/views/wms/md/item/index.vue b/apps/web-antd/src/views/wms/md/item/index.vue
index f2a90eac3..f986152b2 100644
--- a/apps/web-antd/src/views/wms/md/item/index.vue
+++ b/apps/web-antd/src/views/wms/md/item/index.vue
@@ -135,6 +135,7 @@ const [Grid, gridApi] = useVbenVxeGrid({
     columns: useGridColumns(),
     height: 'auto',
     keepSource: true,
+    showOverflow: false,
     proxyConfig: {
       ajax: {
         query: async ({ page }, formValues) => {
@@ -201,43 +202,49 @@ const [Grid, gridApi] = useVbenVxeGrid({
               ]"
             />
           </template>
-          <!-- TODO @AI：高度不够支撑，3 行 -->
           <template #itemInfo="{ row }">
-            <div class="text-sm">{{ row.itemName || '-' }}</div>
-            <div v-if="row.itemCode" class="text-xs text-gray-500">
-              {{ row.itemCode }}
-            </div>
-            <div v-if="row.brandName" class="text-xs text-gray-500">
-              品牌：{{ row.brandName }}
-            </div>
-            <div v-if="row.categoryName" class="text-xs text-gray-500">
-              分类：{{ row.categoryName }}
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div class="text-sm">{{ row.itemName || '-' }}</div>
+              <div v-if="row.itemCode" class="text-xs text-gray-500">
+                {{ row.itemCode }}
+              </div>
+              <div v-if="row.brandName" class="text-xs text-gray-500">
+                品牌：{{ row.brandName }}
+              </div>
+              <div v-if="row.categoryName" class="text-xs text-gray-500">
+                分类：{{ row.categoryName }}
+              </div>
             </div>
           </template>
-          <!-- TODO @AI：高度不够支撑，3 行 -->
           <template #skuInfo="{ row }">
-            <div class="text-sm">{{ row.name || '-' }}</div>
-            <div v-if="row.code" class="text-xs text-gray-500">
-              编号：{{ row.code }}
-            </div>
-            <div v-if="row.barCode" class="text-xs text-gray-500">
-              条码：{{ row.barCode }}
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div class="text-sm">{{ row.name || '-' }}</div>
+              <div v-if="row.code" class="text-xs text-gray-500">
+                编号：{{ row.code }}
+              </div>
+              <div v-if="row.barCode" class="text-xs text-gray-500">
+                条码：{{ row.barCode }}
+              </div>
             </div>
           </template>
           <template #priceInfo="{ row }">
-            <div v-if="hasValue(row.costPrice)">
-              成本价：{{ formatPrice(row.costPrice) }}
-            </div>
-            <div v-if="hasValue(row.sellingPrice)">
-              销售价：{{ formatPrice(row.sellingPrice) }}
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div v-if="hasValue(row.costPrice)">
+                成本价：{{ formatPrice(row.costPrice) }}
+              </div>
+              <div v-if="hasValue(row.sellingPrice)">
+                销售价：{{ formatPrice(row.sellingPrice) }}
+              </div>
             </div>
           </template>
           <template #weightInfo="{ row }">
-            <div v-if="hasValue(row.netWeight)">
-              净重：{{ formatWeight(row.netWeight) }}
-            </div>
-            <div v-if="hasValue(row.grossWeight)">
-              毛重：{{ formatWeight(row.grossWeight) }}
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div v-if="hasValue(row.netWeight)">
+                净重：{{ formatWeight(row.netWeight) }}
+              </div>
+              <div v-if="hasValue(row.grossWeight)">
+                毛重：{{ formatWeight(row.grossWeight) }}
+              </div>
             </div>
           </template>
           <template #dimensionInfo="{ row }">
diff --git a/apps/web-antd/src/views/wms/md/item/modules/form.vue b/apps/web-antd/src/views/wms/md/item/modules/form.vue
index 2cd1e6e51..ccc707efd 100644
--- a/apps/web-antd/src/views/wms/md/item/modules/form.vue
+++ b/apps/web-antd/src/views/wms/md/item/modules/form.vue
@@ -1,8 +1,6 @@
 <script lang="ts" setup>
 import type { WmsItemApi } from '#/api/wms/md/item';
 
-// TODO @AI：参考 style user form 的注释风格
-
 import { computed, nextTick, ref } from 'vue';
 
 import { useVbenModal } from '@vben/common-ui';
@@ -61,10 +59,12 @@ const [Modal, modalApi] = useVbenModal({
       return;
     }
     modalApi.lock();
+    // 提交表单
     const data = (await formApi.getValues()) as WmsItemApi.Item;
     data.skus = skuFormRef.value?.getRows() || [];
     try {
       await (formData.value?.id ? updateItem(data) : createItem(data));
+      // 关闭并提示
       await modalApi.close();
       emit('success');
       message.success($t('ui.actionMessage.operationSuccess'));
@@ -79,6 +79,7 @@ const [Modal, modalApi] = useVbenModal({
     }
     await formApi.resetForm();
     await resetSkuForm();
+    // 加载数据
     const data = modalApi.getData<WmsItemApi.Item>();
     if (!data || !data.id) {
       return;
@@ -86,6 +87,7 @@ const [Modal, modalApi] = useVbenModal({
     modalApi.lock();
     try {
       formData.value = await getItem(data.id);
+      // 设置到 values
       await formApi.setValues(formData.value);
       await resetSkuForm(formData.value);
     } finally {
diff --git a/apps/web-antd/src/views/wms/md/item/modules/sku-form.vue b/apps/web-antd/src/views/wms/md/item/modules/sku-form.vue
index 1b8f0ca8c..afe46f5a0 100644
--- a/apps/web-antd/src/views/wms/md/item/modules/sku-form.vue
+++ b/apps/web-antd/src/views/wms/md/item/modules/sku-form.vue
@@ -102,31 +102,31 @@ const [Grid, gridApi] = useVbenVxeGrid({
       {
         field: 'name',
         title: '规格名称',
-        minWidth: 150,
+        minWidth: 180,
         slots: { default: 'name' },
       },
       {
         field: 'codeBarCode',
         title: '编号/条码',
-        width: 260,
+        width: 300,
         slots: { default: 'codeBarCode' },
       },
       {
         field: 'dimension',
         title: '长/宽/高(cm)',
-        width: 210,
+        width: 300,
         slots: { default: 'dimension' },
       },
       {
         field: 'weight',
         title: '净重/毛重(kg)',
-        width: 180,
+        width: 200,
         slots: { default: 'weight' },
       },
       {
         field: 'price',
         title: '成本价/销售价',
-        width: 180,
+        width: 200,
         slots: { default: 'price' },
       },
       {
@@ -141,6 +141,7 @@ const [Grid, gridApi] = useVbenVxeGrid({
     minHeight: 260,
     autoResize: true,
     border: true,
+    showOverflow: false,
     rowConfig: {
       keyField: 'seq',
       isHover: true,
@@ -184,30 +185,30 @@ defineExpose({
           placeholder="请输入规格名称"
         />
       </template>
-      <!-- TODO @AI：高度不够支撑，2 行；需要换行 -->
       <template #codeBarCode="{ row }">
-        <Input
-          v-model:value="row.code"
-          class="w-full"
-          :maxlength="64"
-          placeholder="编号"
-        >
-          <template #addonAfter>
-            <Button @click="row.code = generateWmsCode('S')">生成</Button>
-          </template>
-        </Input>
-        <Input
-          v-model:value="row.barCode"
-          class="mt-1 w-full"
-          :maxlength="64"
-          placeholder="条码"
-        >
-          <template #addonAfter>
-            <Button @click="row.barCode = generateWmsCode()">生成</Button>
-          </template>
-        </Input>
+        <div class="flex flex-col gap-2 py-1">
+          <Input
+            v-model:value="row.code"
+            class="w-full"
+            :maxlength="64"
+            placeholder="编号"
+          >
+            <template #addonAfter>
+              <Button @click="row.code = generateWmsCode('S')">生成</Button>
+            </template>
+          </Input>
+          <Input
+            v-model:value="row.barCode"
+            class="w-full"
+            :maxlength="64"
+            placeholder="条码"
+          >
+            <template #addonAfter>
+              <Button @click="row.barCode = generateWmsCode()">生成</Button>
+            </template>
+          </Input>
+        </div>
       </template>
-      <!-- TODO @AI：宽度不够； -->
       <template #dimension="{ row }">
         <div class="flex w-full gap-1">
           <InputNumber
@@ -236,43 +237,45 @@ defineExpose({
           />
         </div>
       </template>
-      <!-- TODO @AI：高度不够支撑，2 行；需要换行 -->
       <template #weight="{ row }">
-        <InputNumber
-          v-model:value="row.netWeight"
-          :controls="false"
-          :min="0"
-          :precision="WEIGHT_PRECISION"
-          class="!w-full"
-          placeholder="净重"
-        />
-        <InputNumber
-          v-model:value="row.grossWeight"
-          :controls="false"
-          :min="0"
-          :precision="WEIGHT_PRECISION"
-          class="mt-1 !w-full"
-          placeholder="毛重"
-        />
+        <div class="flex flex-col gap-2 py-1">
+          <InputNumber
+            v-model:value="row.netWeight"
+            :controls="false"
+            :min="0"
+            :precision="WEIGHT_PRECISION"
+            class="!w-full"
+            placeholder="净重"
+          />
+          <InputNumber
+            v-model:value="row.grossWeight"
+            :controls="false"
+            :min="0"
+            :precision="WEIGHT_PRECISION"
+            class="!w-full"
+            placeholder="毛重"
+          />
+        </div>
       </template>
-      <!-- TODO @AI：高度不够支撑，2 行；需要换行 -->
       <template #price="{ row }">
-        <InputNumber
-          v-model:value="row.costPrice"
-          :controls="false"
-          :min="0"
-          :precision="PRICE_PRECISION"
-          class="!w-full"
-          placeholder="成本价"
-        />
-        <InputNumber
-          v-model:value="row.sellingPrice"
-          :controls="false"
-          :min="0"
-          :precision="PRICE_PRECISION"
-          class="mt-1 !w-full"
-          placeholder="销售价"
-        />
+        <div class="flex flex-col gap-2 py-1">
+          <InputNumber
+            v-model:value="row.costPrice"
+            :controls="false"
+            :min="0"
+            :precision="PRICE_PRECISION"
+            class="!w-full"
+            placeholder="成本价"
+          />
+          <InputNumber
+            v-model:value="row.sellingPrice"
+            :controls="false"
+            :min="0"
+            :precision="PRICE_PRECISION"
+            class="!w-full"
+            placeholder="销售价"
+          />
+        </div>
       </template>
       <template #actions="{ row }">
         <TableAction
diff --git a/apps/web-ele/src/views/wms/md/item/data.ts b/apps/web-ele/src/views/wms/md/item/data.ts
new file mode 100644
index 000000000..bf8fc9210
--- /dev/null
+++ b/apps/web-ele/src/views/wms/md/item/data.ts
@@ -0,0 +1,268 @@
+import type { VbenFormSchema } from '#/adapter/form';
+import type { VxeTableGridOptions } from '#/adapter/vxe-table';
+
+import { h, markRaw } from 'vue';
+
+import { ElButton } from 'element-plus';
+
+import { z } from '#/adapter/form';
+import { getItemBrandSimpleList } from '#/api/wms/md/item/brand';
+import { generateWmsCode } from '#/views/wms/utils/constants';
+
+import { WmsItemBrandSelect } from './brand/components';
+import { WmsItemCategorySelect } from './category/components';
+
+/** 新增/修改商品的表单 */
+export function useFormSchema(formApi?: any): VbenFormSchema[] {
+  return [
+    {
+      component: 'Input',
+      fieldName: 'id',
+      dependencies: {
+        triggerFields: [''],
+        show: () => false,
+      },
+    },
+    {
+      fieldName: 'name',
+      label: '商品名称',
+      component: 'Input',
+      componentProps: {
+        maxLength: 60,
+        placeholder: '请输入商品名称',
+      },
+      rules: z.string().min(1, '商品名称不能为空').max(60),
+    },
+    {
+      fieldName: 'categoryId',
+      label: '商品分类',
+      component: markRaw(WmsItemCategorySelect),
+      rules: 'required',
+    },
+    {
+      fieldName: 'code',
+      label: '商品编号',
+      component: 'Input',
+      componentProps: {
+        maxLength: 20,
+        placeholder: '请输入商品编号',
+      },
+      rules: z.string().min(1, '商品编号不能为空').max(20),
+      suffix: () => {
+        return h(
+          ElButton,
+          {
+            type: 'default',
+            onClick: () => {
+              formApi?.setFieldValue('code', generateWmsCode('I'));
+            },
+          },
+          { default: () => '生成' },
+        );
+      },
+    },
+    {
+      fieldName: 'unit',
+      label: '商品单位',
+      component: 'Input',
+      componentProps: {
+        maxLength: 20,
+        placeholder: '请输入单位',
+      },
+    },
+    {
+      fieldName: 'brandId',
+      label: '商品品牌',
+      component: markRaw(WmsItemBrandSelect),
+    },
+    {
+      fieldName: 'remark',
+      label: '备注',
+      component: 'Textarea',
+      componentProps: {
+        maxLength: 255,
+        placeholder: '请输入备注',
+        rows: 3,
+      },
+      formItemClass: 'col-span-2',
+    },
+  ];
+}
+
+/** 列表的搜索表单 */
+export function useGridFormSchema(): VbenFormSchema[] {
+  return [
+    {
+      component: 'Input',
+      fieldName: 'categoryId',
+      dependencies: {
+        triggerFields: [''],
+        show: () => false,
+      },
+    },
+    {
+      fieldName: 'code',
+      label: '商品编号',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入商品编号',
+      },
+    },
+    {
+      fieldName: 'name',
+      label: '商品名称',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入商品名称',
+      },
+    },
+    {
+      fieldName: 'brandId',
+      label: '商品品牌',
+      component: 'ApiSelect',
+      componentProps: {
+        api: getItemBrandSimpleList,
+        clearable: true,
+        filterable: true,
+        labelField: 'name',
+        placeholder: '请选择商品品牌',
+        valueField: 'id',
+      },
+    },
+  ];
+}
+
+/** 列表的字段 */
+export function useGridColumns(): VxeTableGridOptions['columns'] {
+  return [
+    {
+      field: 'itemInfo',
+      title: '商品信息',
+      minWidth: 220,
+      slots: { default: 'itemInfo' },
+    },
+    {
+      field: 'skuInfo',
+      title: '规格信息',
+      minWidth: 180,
+      slots: { default: 'skuInfo' },
+    },
+    {
+      field: 'priceInfo',
+      title: '金额(元)',
+      minWidth: 140,
+      slots: { default: 'priceInfo' },
+    },
+    {
+      field: 'weightInfo',
+      title: '重量(kg)',
+      minWidth: 140,
+      slots: { default: 'weightInfo' },
+    },
+    {
+      field: 'dimensionInfo',
+      title: '长宽高(cm)',
+      minWidth: 180,
+      align: 'right',
+      slots: { default: 'dimensionInfo' },
+    },
+    {
+      field: 'actions',
+      title: '操作',
+      width: 120,
+      fixed: 'right',
+      slots: { default: 'actions' },
+    },
+  ];
+}
+
+/** SKU 选择弹窗搜索表单 */
+export function useSkuSelectGridFormSchema(): VbenFormSchema[] {
+  return [
+    {
+      fieldName: 'itemName',
+      label: '商品名称',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入商品名称',
+      },
+    },
+    {
+      fieldName: 'itemCode',
+      label: '商品编号',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入商品编号',
+      },
+    },
+    {
+      fieldName: 'name',
+      label: '规格名称',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入规格名称',
+      },
+    },
+    {
+      fieldName: 'code',
+      label: '规格编号',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入规格编号',
+      },
+    },
+    {
+      fieldName: 'barCode',
+      label: '条码',
+      component: 'Input',
+      componentProps: {
+        clearable: true,
+        placeholder: '请输入条码',
+      },
+    },
+  ];
+}
+
+/** SKU 选择弹窗列表字段 */
+export function useSkuSelectGridColumns(): VxeTableGridOptions['columns'] {
+  return [
+    { type: 'checkbox', width: 50 },
+    {
+      field: 'itemInfo',
+      title: '商品信息',
+      minWidth: 220,
+      slots: { default: 'itemInfo' },
+    },
+    {
+      field: 'skuInfo',
+      title: '规格信息',
+      minWidth: 220,
+      slots: { default: 'skuInfo' },
+    },
+    {
+      field: 'priceInfo',
+      title: '金额(元)',
+      minWidth: 160,
+      slots: { default: 'priceInfo' },
+    },
+    {
+      field: 'weightInfo',
+      title: '重量(kg)',
+      minWidth: 160,
+      slots: { default: 'weightInfo' },
+    },
+    {
+      field: 'dimensionInfo',
+      title: '长宽高(cm)',
+      minWidth: 180,
+      align: 'right',
+      slots: { default: 'dimensionInfo' },
+    },
+  ];
+}
diff --git a/apps/web-ele/src/views/wms/md/item/index.vue b/apps/web-ele/src/views/wms/md/item/index.vue
new file mode 100644
index 000000000..b82a5a87e
--- /dev/null
+++ b/apps/web-ele/src/views/wms/md/item/index.vue
@@ -0,0 +1,281 @@
+<script lang="ts" setup>
+import type { VxeTableGridOptions } from '#/adapter/vxe-table';
+import type { WmsItemApi } from '#/api/wms/md/item';
+import type { WmsItemSkuApi } from '#/api/wms/md/item/sku';
+
+import { ref } from 'vue';
+
+import { DocAlert, Page, useVbenModal } from '@vben/common-ui';
+import { downloadFileFromBlobPart } from '@vben/utils';
+
+import { ElCard, ElLoading, ElMessage } from 'element-plus';
+
+import { ACTION_ICON, TableAction, useVbenVxeGrid } from '#/adapter/vxe-table';
+import { deleteItem, exportItem, getItemPage } from '#/api/wms/md/item';
+import { $t } from '#/locales';
+import { WmsItemCategoryTree } from '#/views/wms/md/item/category/components';
+import {
+  formatDimensionText,
+  formatPrice,
+  formatWeight,
+} from '#/views/wms/utils/format';
+
+import { useGridColumns, useGridFormSchema } from './data';
+import Form from './modules/form.vue';
+
+type ItemSkuRow = WmsItemSkuApi.ItemSku;
+
+defineOptions({ name: 'WmsItem' });
+
+const currentRows = ref<ItemSkuRow[]>([]);
+
+const [FormModal, formModalApi] = useVbenModal({
+  connectedComponent: Form,
+  destroyOnClose: true,
+});
+
+/** 刷新表格 */
+function handleRefresh() {
+  gridApi.query();
+}
+
+/** 展开商品 SKU 列表 */
+function buildItemSkuRows(items: WmsItemApi.Item[]) {
+  return items.flatMap((item) => {
+    const skus = item.skus?.length ? item.skus : [{}];
+    return skus.map((sku) => ({
+      ...sku,
+      itemId: item.id,
+      itemCode: item.code,
+      itemName: item.name,
+      categoryId: item.categoryId,
+      categoryName: item.categoryName,
+      unit: item.unit,
+      brandId: item.brandId,
+      brandName: item.brandName,
+    }));
+  });
+}
+
+/** 创建商品 */
+function handleCreate() {
+  formModalApi.setData(null).open();
+}
+
+/** 编辑商品 */
+function handleEdit(row: ItemSkuRow) {
+  formModalApi.setData({ id: row.itemId }).open();
+}
+
+/** 删除商品 */
+async function handleDelete(row: ItemSkuRow) {
+  const loadingInstance = ElLoading.service({
+    text: $t('ui.actionMessage.deleting', [row.itemName]),
+  });
+  try {
+    await deleteItem(row.itemId!);
+    ElMessage.success($t('ui.actionMessage.deleteSuccess', [row.itemName]));
+    handleRefresh();
+  } finally {
+    loadingInstance.close();
+  }
+}
+
+/** 导出商品 */
+async function handleExport() {
+  const data = await exportItem(await gridApi.formApi.getValues());
+  downloadFileFromBlobPart({ fileName: '商品.xls', source: data });
+}
+
+/** 分类树点击 */
+async function handleCategoryNodeClick(categoryId: number | undefined) {
+  await gridApi.formApi.setValues({ categoryId });
+  handleRefresh();
+}
+
+/** 合并商品维度的重复单元格 */
+function handleSpanMethod({
+  column,
+  rowIndex,
+}: {
+  column: { field?: string; property?: string };
+  rowIndex: number;
+}) {
+  const field = column.field || column.property;
+  if (!['actions', 'itemInfo'].includes(field || '')) {
+    return { colspan: 1, rowspan: 1 };
+  }
+  const row = currentRows.value[rowIndex];
+  if (
+    rowIndex > 0 &&
+    currentRows.value[rowIndex - 1]?.itemId === row?.itemId
+  ) {
+    return { colspan: 0, rowspan: 0 };
+  }
+  let rowspan = 1;
+  for (let index = rowIndex + 1; index < currentRows.value.length; index += 1) {
+    if (currentRows.value[index]?.itemId !== row?.itemId) {
+      break;
+    }
+    rowspan += 1;
+  }
+  return { colspan: 1, rowspan };
+}
+
+function hasValue(value: unknown) {
+  return value !== undefined && value !== null;
+}
+
+const [Grid, gridApi] = useVbenVxeGrid({
+  formOptions: {
+    schema: useGridFormSchema(),
+  },
+  gridOptions: {
+    columns: useGridColumns(),
+    height: 'auto',
+    keepSource: true,
+    showOverflow: false,
+    proxyConfig: {
+      ajax: {
+        query: async ({ page }, formValues) => {
+          const data = await getItemPage({
+            pageNo: page.currentPage,
+            pageSize: page.pageSize,
+            ...formValues,
+          });
+          currentRows.value = buildItemSkuRows(data.list || []);
+          return {
+            ...data,
+            list: currentRows.value,
+          };
+        },
+      },
+    },
+    rowConfig: {
+      keyField: 'id',
+      isHover: true,
+    },
+    spanMethod: handleSpanMethod,
+    toolbarConfig: {
+      refresh: true,
+      search: true,
+    },
+  } as VxeTableGridOptions<ItemSkuRow>,
+});
+</script>
+
+<template>
+  <Page auto-content-height>
+    <template #doc>
+      <DocAlert
+        title="【基础】商品、SKU、分类、品牌"
+        url="https://doc.iocoder.cn/wms/md/item/"
+      />
+    </template>
+
+    <FormModal @success="handleRefresh" />
+
+    <div class="flex h-full w-full">
+      <ElCard class="mr-4 h-full w-1/6">
+        <WmsItemCategoryTree @node-click="handleCategoryNodeClick" />
+      </ElCard>
+      <div class="w-5/6">
+        <Grid table-title="商品列表">
+          <template #toolbar-tools>
+            <TableAction
+              :actions="[
+                {
+                  label: $t('ui.actionTitle.create', ['商品']),
+                  type: 'primary',
+                  icon: ACTION_ICON.ADD,
+                  auth: ['wms:item:create'],
+                  onClick: handleCreate,
+                },
+                {
+                  label: $t('ui.actionTitle.export'),
+                  type: 'primary',
+                  icon: ACTION_ICON.DOWNLOAD,
+                  auth: ['wms:item:export'],
+                  onClick: handleExport,
+                },
+              ]"
+            />
+          </template>
+          <template #itemInfo="{ row }">
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div class="text-sm">{{ row.itemName || '-' }}</div>
+              <div v-if="row.itemCode" class="text-xs text-gray-500">
+                {{ row.itemCode }}
+              </div>
+              <div v-if="row.brandName" class="text-xs text-gray-500">
+                品牌：{{ row.brandName }}
+              </div>
+              <div v-if="row.categoryName" class="text-xs text-gray-500">
+                分类：{{ row.categoryName }}
+              </div>
+            </div>
+          </template>
+          <template #skuInfo="{ row }">
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div class="text-sm">{{ row.name || '-' }}</div>
+              <div v-if="row.code" class="text-xs text-gray-500">
+                编号：{{ row.code }}
+              </div>
+              <div v-if="row.barCode" class="text-xs text-gray-500">
+                条码：{{ row.barCode }}
+              </div>
+            </div>
+          </template>
+          <template #priceInfo="{ row }">
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div v-if="hasValue(row.costPrice)">
+                成本价：{{ formatPrice(row.costPrice) }}
+              </div>
+              <div v-if="hasValue(row.sellingPrice)">
+                销售价：{{ formatPrice(row.sellingPrice) }}
+              </div>
+            </div>
+          </template>
+          <template #weightInfo="{ row }">
+            <div class="flex flex-col gap-1 py-1 leading-5">
+              <div v-if="hasValue(row.netWeight)">
+                净重：{{ formatWeight(row.netWeight) }}
+              </div>
+              <div v-if="hasValue(row.grossWeight)">
+                毛重：{{ formatWeight(row.grossWeight) }}
+              </div>
+            </div>
+          </template>
+          <template #dimensionInfo="{ row }">
+            {{ formatDimensionText(row.length, row.width, row.height) || '-' }}
+          </template>
+          <template #actions="{ row }">
+            <TableAction
+              :actions="[
+                {
+                  label: $t('common.edit'),
+                  type: 'primary',
+                  link: true,
+                  icon: ACTION_ICON.EDIT,
+                  auth: ['wms:item:update'],
+                  onClick: handleEdit.bind(null, row),
+                },
+                {
+                  label: $t('common.delete'),
+                  type: 'danger',
+                  link: true,
+                  icon: ACTION_ICON.DELETE,
+                  auth: ['wms:item:delete'],
+                  popConfirm: {
+                    title: `确认删除商品【${row.itemName}】吗？`,
+                    confirm: handleDelete.bind(null, row),
+                  },
+                },
+              ]"
+            />
+          </template>
+        </Grid>
+      </div>
+    </div>
+  </Page>
+</template>
diff --git a/apps/web-ele/src/views/wms/md/item/modules/form.vue b/apps/web-ele/src/views/wms/md/item/modules/form.vue
new file mode 100644
index 000000000..87ec84ba6
--- /dev/null
+++ b/apps/web-ele/src/views/wms/md/item/modules/form.vue
@@ -0,0 +1,105 @@
+<script lang="ts" setup>
+import type { WmsItemApi } from '#/api/wms/md/item';
+
+import { computed, nextTick, ref } from 'vue';
+
+import { useVbenModal } from '@vben/common-ui';
+
+import { ElMessage } from 'element-plus';
+
+import { useVbenForm } from '#/adapter/form';
+import { createItem, getItem, updateItem } from '#/api/wms/md/item';
+import { $t } from '#/locales';
+
+import { useFormSchema } from '../data';
+import SkuForm from './sku-form.vue';
+
+defineOptions({ name: 'WmsItemForm' });
+
+const emit = defineEmits(['success']);
+const formData = ref<WmsItemApi.Item>();
+const skuFormRef = ref<any>();
+const getTitle = computed(() => {
+  return formData.value?.id
+    ? $t('ui.actionTitle.edit', ['商品'])
+    : $t('ui.actionTitle.create', ['商品']);
+});
+
+const [Form, formApi] = useVbenForm({
+  commonConfig: {
+    componentProps: {
+      class: 'w-full',
+    },
+    labelWidth: 88,
+  },
+  wrapperClass: 'grid-cols-2',
+  layout: 'horizontal',
+  schema: [],
+  showDefaultActions: false,
+});
+
+/** 表单 schema 需要 formApi 引用，所以通过 setState 设置 schema */
+formApi.setState({ schema: useFormSchema(formApi) });
+
+async function resetSkuForm(item?: WmsItemApi.Item) {
+  await nextTick();
+  await skuFormRef.value?.setRows(item?.skus);
+}
+
+const [Modal, modalApi] = useVbenModal({
+  async onConfirm() {
+    const { valid } = await formApi.validate();
+    if (!valid) {
+      return;
+    }
+    try {
+      skuFormRef.value?.validate();
+    } catch (error) {
+      ElMessage.warning((error as Error).message);
+      return;
+    }
+    modalApi.lock();
+    // 提交表单
+    const data = (await formApi.getValues()) as WmsItemApi.Item;
+    data.skus = skuFormRef.value?.getRows() || [];
+    try {
+      await (formData.value?.id ? updateItem(data) : createItem(data));
+      // 关闭并提示
+      await modalApi.close();
+      emit('success');
+      ElMessage.success($t('ui.actionMessage.operationSuccess'));
+    } finally {
+      modalApi.unlock();
+    }
+  },
+  async onOpenChange(isOpen: boolean) {
+    if (!isOpen) {
+      formData.value = undefined;
+      return;
+    }
+    await formApi.resetForm();
+    await resetSkuForm();
+    // 加载数据
+    const data = modalApi.getData<WmsItemApi.Item>();
+    if (!data || !data.id) {
+      return;
+    }
+    modalApi.lock();
+    try {
+      formData.value = await getItem(data.id);
+      // 设置到 values
+      await formApi.setValues(formData.value);
+      await resetSkuForm(formData.value);
+    } finally {
+      modalApi.unlock();
+    }
+  },
+});
+</script>
+
+<template>
+  <Modal :title="getTitle" class="w-3/4">
+    <Form class="mx-4" />
+    <SkuForm ref="skuFormRef" class="mx-4 mt-4" />
+  </Modal>
+</template>
diff --git a/apps/web-ele/src/views/wms/md/item/modules/sku-form.vue b/apps/web-ele/src/views/wms/md/item/modules/sku-form.vue
new file mode 100644
index 000000000..7fc38a956
--- /dev/null
+++ b/apps/web-ele/src/views/wms/md/item/modules/sku-form.vue
@@ -0,0 +1,296 @@
+<script lang="ts" setup>
+import type { VxeTableGridOptions } from '#/adapter/vxe-table';
+import type { WmsItemSkuApi } from '#/api/wms/md/item/sku';
+
+import { nextTick, ref } from 'vue';
+
+import { ElButton, ElInput, ElInputNumber, ElMessage } from 'element-plus';
+
+import { TableAction, useVbenVxeGrid } from '#/adapter/vxe-table';
+import { generateWmsCode } from '#/views/wms/utils/constants';
+import {
+  DIMENSION_PRECISION,
+  PRICE_PRECISION,
+  WEIGHT_PRECISION,
+} from '#/views/wms/utils/format';
+
+interface SkuRow extends WmsItemSkuApi.ItemSku {
+  seq: number;
+}
+
+let seq = 0;
+const tableData = ref<SkuRow[]>([]);
+
+function buildEmptySku(): SkuRow {
+  seq += 1;
+  return {
+    seq,
+    id: undefined,
+    name: undefined,
+    barCode: undefined,
+    code: undefined,
+    length: undefined,
+    width: undefined,
+    height: undefined,
+    grossWeight: undefined,
+    netWeight: undefined,
+    costPrice: undefined,
+    sellingPrice: undefined,
+  };
+}
+
+function toSkuRow(sku: WmsItemSkuApi.ItemSku): SkuRow {
+  return {
+    ...sku,
+    seq: ++seq,
+  };
+}
+
+function toSku(row: SkuRow): WmsItemSkuApi.ItemSku {
+  const { seq: _seq, ...sku } = row;
+  return sku;
+}
+
+async function reloadGrid() {
+  await nextTick();
+  await gridApi.grid.reloadData(tableData.value);
+}
+
+async function setRows(skus?: WmsItemSkuApi.ItemSku[]) {
+  tableData.value = skus?.length
+    ? skus.map((sku) => toSkuRow(sku))
+    : [buildEmptySku()];
+  await reloadGrid();
+}
+
+function getRows() {
+  return tableData.value.map((row) => toSku(row));
+}
+
+function validate() {
+  if (tableData.value.length === 0) {
+    throw new Error('至少包含一个商品规格');
+  }
+  for (let index = 0; index < tableData.value.length; index += 1) {
+    const row = tableData.value[index];
+    if (!row?.name) {
+      throw new Error(`第 ${index + 1} 行：规格名称不能为空`);
+    }
+  }
+}
+
+async function handleAddSku() {
+  tableData.value.push(buildEmptySku());
+  await reloadGrid();
+}
+
+async function handleDeleteSku(row: SkuRow) {
+  if (tableData.value.length <= 1) {
+    ElMessage.error('至少包含一个商品规格');
+    return;
+  }
+  const index = tableData.value.findIndex((item) => item.seq === row.seq);
+  if (index !== -1) {
+    tableData.value.splice(index, 1);
+  }
+  await reloadGrid();
+}
+
+const [Grid, gridApi] = useVbenVxeGrid({
+  gridOptions: {
+    columns: [
+      {
+        field: 'name',
+        title: '规格名称',
+        minWidth: 180,
+        slots: { default: 'name' },
+      },
+      {
+        field: 'codeBarCode',
+        title: '编号/条码',
+        width: 300,
+        slots: { default: 'codeBarCode' },
+      },
+      {
+        field: 'dimension',
+        title: '长/宽/高(cm)',
+        width: 300,
+        slots: { default: 'dimension' },
+      },
+      {
+        field: 'weight',
+        title: '净重/毛重(kg)',
+        width: 200,
+        slots: { default: 'weight' },
+      },
+      {
+        field: 'price',
+        title: '成本价/销售价',
+        width: 200,
+        slots: { default: 'price' },
+      },
+      {
+        field: 'actions',
+        title: '操作',
+        align: 'center',
+        width: 80,
+        slots: { default: 'actions' },
+      },
+    ],
+    data: tableData.value,
+    minHeight: 260,
+    autoResize: true,
+    border: true,
+    showOverflow: false,
+    rowConfig: {
+      keyField: 'seq',
+      isHover: true,
+    },
+    pagerConfig: {
+      enabled: false,
+    },
+    toolbarConfig: {
+      enabled: false,
+    },
+  } as VxeTableGridOptions<SkuRow>,
+});
+
+defineExpose({
+  getRows,
+  setRows,
+  validate,
+});
+</script>
+
+<template>
+  <div>
+    <div class="mb-3 flex items-center justify-between">
+      <span class="text-sm font-semibold">规格</span>
+      <TableAction
+        :actions="[
+          {
+            label: '新增规格',
+            type: 'primary',
+            onClick: handleAddSku,
+          },
+        ]"
+      />
+    </div>
+    <Grid class="w-full">
+      <template #name="{ row }">
+        <ElInput
+          v-model="row.name"
+          class="w-full"
+          maxlength="255"
+          placeholder="请输入规格名称"
+        />
+      </template>
+      <template #codeBarCode="{ row }">
+        <div class="flex flex-col gap-2 py-1">
+          <ElInput
+            v-model="row.code"
+            class="w-full"
+            maxlength="64"
+            placeholder="编号"
+          >
+            <template #append>
+              <ElButton @click="row.code = generateWmsCode('S')">生成</ElButton>
+            </template>
+          </ElInput>
+          <ElInput
+            v-model="row.barCode"
+            class="w-full"
+            maxlength="64"
+            placeholder="条码"
+          >
+            <template #append>
+              <ElButton @click="row.barCode = generateWmsCode()">
+                生成
+              </ElButton>
+            </template>
+          </ElInput>
+        </div>
+      </template>
+      <template #dimension="{ row }">
+        <div class="flex w-full gap-1">
+          <ElInputNumber
+            v-model="row.length"
+            :min="0"
+            :precision="DIMENSION_PRECISION"
+            class="!w-1/3"
+            controls-position="right"
+            placeholder="长"
+          />
+          <ElInputNumber
+            v-model="row.width"
+            :min="0"
+            :precision="DIMENSION_PRECISION"
+            class="!w-1/3"
+            controls-position="right"
+            placeholder="宽"
+          />
+          <ElInputNumber
+            v-model="row.height"
+            :min="0"
+            :precision="DIMENSION_PRECISION"
+            class="!w-1/3"
+            controls-position="right"
+            placeholder="高"
+          />
+        </div>
+      </template>
+      <template #weight="{ row }">
+        <div class="flex flex-col gap-2 py-1">
+          <ElInputNumber
+            v-model="row.netWeight"
+            :min="0"
+            :precision="WEIGHT_PRECISION"
+            class="!w-full"
+            controls-position="right"
+            placeholder="净重"
+          />
+          <ElInputNumber
+            v-model="row.grossWeight"
+            :min="0"
+            :precision="WEIGHT_PRECISION"
+            class="!w-full"
+            controls-position="right"
+            placeholder="毛重"
+          />
+        </div>
+      </template>
+      <template #price="{ row }">
+        <div class="flex flex-col gap-2 py-1">
+          <ElInputNumber
+            v-model="row.costPrice"
+            :min="0"
+            :precision="PRICE_PRECISION"
+            class="!w-full"
+            controls-position="right"
+            placeholder="成本价"
+          />
+          <ElInputNumber
+            v-model="row.sellingPrice"
+            :min="0"
+            :precision="PRICE_PRECISION"
+            class="!w-full"
+            controls-position="right"
+            placeholder="销售价"
+          />
+        </div>
+      </template>
+      <template #actions="{ row }">
+        <TableAction
+          :actions="[
+            {
+              label: '删除',
+              type: 'danger',
+              link: true,
+              onClick: handleDeleteSku.bind(null, row),
+            },
+          ]"
+        />
+      </template>
+    </Grid>
+  </div>
+</template>