diff --git a/src/components/menu/items/breathing-exercise.tsx b/src/components/menu/items/breathing-exercise.tsx
new file mode 100644
index 0000000..5695afb
--- /dev/null
+++ b/src/components/menu/items/breathing-exercise.tsx
@@ -0,0 +1,18 @@
+import { IoMdFlower } from 'react-icons/io/index';
+
+import { Item } from '../item';
+
+interface BreathingExerciseProps {
+  open: () => void;
+}
+
+export function BreathingExercise({ open }: BreathingExerciseProps) {
+  return (
+    <Item
+      icon={<IoMdFlower />}
+      label="Breathing Exercise"
+      shortcut="Shift + B"
+      onClick={open}
+    />
+  );
+}
diff --git a/src/components/menu/items/index.ts b/src/components/menu/items/index.ts
index dda2e17..3767bbe 100644
--- a/src/components/menu/items/index.ts
+++ b/src/components/menu/items/index.ts
@@ -5,3 +5,4 @@ export { Source as SourceItem } from './source';
 export { Presets as PresetsItem } from './presets';
 export { Shortcuts as ShortcutsItem } from './shortcuts';
 export { SleepTimer as SleepTimerItem } from './sleep-timer';
+export { BreathingExercise as BreathingExerciseItem } from './breathing-exercise';
diff --git a/src/components/menu/menu.tsx b/src/components/menu/menu.tsx
index 64c741a..2ee9da7 100644
--- a/src/components/menu/menu.tsx
+++ b/src/components/menu/menu.tsx
@@ -12,12 +12,14 @@ import {
   PresetsItem,
   ShortcutsItem,
   SleepTimerItem,
+  BreathingExerciseItem,
 } from './items';
 import { Divider } from './divider';
 import { ShareLinkModal } from '@/components/modals/share-link';
 import { PresetsModal } from '@/components/modals/presets';
 import { ShortcutsModal } from '@/components/modals/shortcuts';
 import { SleepTimerModal } from '@/components/modals/sleep-timer';
+import { BreathingExerciseModal } from '../modals/breathing';
 import { fade, mix, slideY } from '@/lib/motion';
 import { useSoundStore } from '@/stores/sound';
 
@@ -32,6 +34,7 @@ export function Menu() {
 
   const initial = useMemo(
     () => ({
+      breathing: false,
       presets: false,
       shareLink: false,
       shortcuts: false,
@@ -61,6 +64,7 @@ export function Menu() {
   useHotkeys('shift+m', () => setIsOpen(prev => !prev));
   useHotkeys('shift+p', () => open('presets'));
   useHotkeys('shift+h', () => open('shortcuts'));
+  useHotkeys('shift+b', () => open('breathing'));
   useHotkeys('shift+s', () => open('shareLink'), { enabled: !noSelected });
   useHotkeys('shift+t', () => open('sleepTimer'));
 
@@ -99,6 +103,7 @@ export function Menu() {
                     <ShareItem open={() => open('shareLink')} />
                     <ShuffleItem />
                     <SleepTimerItem open={() => open('sleepTimer')} />
+                    <BreathingExerciseItem open={() => open('breathing')} />
 
                     <Divider />
                     <ShortcutsItem open={() => open('shortcuts')} />
@@ -118,6 +123,10 @@ export function Menu() {
         show={modals.shareLink}
         onClose={() => close('shareLink')}
       />
+      <BreathingExerciseModal
+        show={modals.breathing}
+        onClose={() => close('breathing')}
+      />
       <ShortcutsModal
         show={modals.shortcuts}
         onClose={() => close('shortcuts')}
diff --git a/src/components/modals/breathing/breathing.module.css b/src/components/modals/breathing/breathing.module.css
new file mode 100644
index 0000000..fdbd99d
--- /dev/null
+++ b/src/components/modals/breathing/breathing.module.css
@@ -0,0 +1 @@
+/* WIP */
diff --git a/src/components/modals/breathing/breathing.tsx b/src/components/modals/breathing/breathing.tsx
new file mode 100644
index 0000000..6acd11b
--- /dev/null
+++ b/src/components/modals/breathing/breathing.tsx
@@ -0,0 +1,18 @@
+import { Modal } from '@/components/modal';
+import { Exercise } from './exercise';
+
+import styles from './breathing.module.css';
+
+interface TimerProps {
+  onClose: () => void;
+  show: boolean;
+}
+
+export function BreathingExerciseModal({ onClose, show }: TimerProps) {
+  return (
+    <Modal show={show} onClose={onClose}>
+      <h2 className={styles.title}>Breathing Exercise</h2>
+      <Exercise />
+    </Modal>
+  );
+}
diff --git a/src/components/modals/breathing/exercise/exercise.module.css b/src/components/modals/breathing/exercise/exercise.module.css
new file mode 100644
index 0000000..05b9baa
--- /dev/null
+++ b/src/components/modals/breathing/exercise/exercise.module.css
@@ -0,0 +1,47 @@
+.exercise {
+  position: relative;
+  z-index: 1;
+  display: flex;
+  align-items: center;
+  justify-content: center;
+  padding: 75px 0;
+  margin-top: 12px;
+  background-color: var(--color-neutral-50);
+  border: 1px solid var(--color-neutral-200);
+  border-radius: 8px;
+
+  & .phase {
+    font-family: var(--font-display);
+    font-size: var(--font-lg);
+    font-weight: 600;
+  }
+
+  & .circle {
+    position: absolute;
+    top: 50%;
+    left: 50%;
+    z-index: -1;
+    height: 55%;
+    aspect-ratio: 1 / 1;
+    background-image: radial-gradient(
+      var(--color-neutral-50),
+      var(--color-neutral-100)
+    );
+    border: 1px solid var(--color-neutral-200);
+    border-radius: 50%;
+    transform: translate(-50%, -50%);
+  }
+}
+
+.selectBox {
+  width: 100%;
+  min-width: 0;
+  height: 45px;
+  padding: 0 12px;
+  margin-top: 8px;
+  font-size: var(--font-sm);
+  color: var(--color-foreground);
+  background-color: var(--color-neutral-100);
+  border: 1px solid var(--color-neutral-200);
+  border-radius: 8px;
+}
diff --git a/src/components/modals/breathing/exercise/exercise.tsx b/src/components/modals/breathing/exercise/exercise.tsx
new file mode 100644
index 0000000..14e07fb
--- /dev/null
+++ b/src/components/modals/breathing/exercise/exercise.tsx
@@ -0,0 +1,109 @@
+import { useState, useEffect, useMemo, useCallback } from 'react';
+import { motion } from 'framer-motion';
+import styles from './exercise.module.css';
+
+type Exercise = 'Box Breathing' | 'Resonant Breathing' | '4-7-8 Breathing';
+type Phase = 'inhale' | 'exhale' | 'holdInhale' | 'holdExhale';
+
+const EXERCISE_PHASES: Record<Exercise, Phase[]> = {
+  '4-7-8 Breathing': ['inhale', 'holdInhale', 'exhale'],
+  'Box Breathing': ['inhale', 'holdInhale', 'exhale', 'holdExhale'],
+  'Resonant Breathing': ['inhale', 'exhale'],
+};
+
+const EXERCISE_DURATIONS: Record<Exercise, Partial<Record<Phase, number>>> = {
+  '4-7-8 Breathing': { exhale: 8, holdInhale: 7, inhale: 4 },
+  'Box Breathing': { exhale: 4, holdExhale: 4, holdInhale: 4, inhale: 4 },
+  'Resonant Breathing': { exhale: 5, inhale: 5 }, // No holdExhale
+};
+
+const PHASE_LABELS: Record<Phase, string> = {
+  exhale: 'Exhale',
+  holdExhale: 'Hold',
+  holdInhale: 'Hold',
+  inhale: 'Inhale',
+};
+
+export function Exercise() {
+  const [selectedExercise, setSelectedExercise] =
+    useState<Exercise>('4-7-8 Breathing');
+  const [phaseIndex, setPhaseIndex] = useState(0);
+
+  const phases = useMemo(
+    () => EXERCISE_PHASES[selectedExercise],
+    [selectedExercise],
+  );
+  const durations = useMemo(
+    () => EXERCISE_DURATIONS[selectedExercise],
+    [selectedExercise],
+  );
+
+  const currentPhase = phases[phaseIndex];
+
+  const animationVariants = useMemo(
+    () => ({
+      exhale: {
+        transform: 'translate(-50%, -50%) scale(1)',
+        transition: { duration: durations.exhale },
+      },
+      holdExhale: {
+        transform: 'translate(-50%, -50%) scale(1)',
+        transition: { duration: durations.holdExhale },
+      },
+      holdInhale: {
+        transform: 'translate(-50%, -50%) scale(1.5)',
+        transition: { duration: durations.holdInhale },
+      },
+      inhale: {
+        transform: 'translate(-50%, -50%) scale(1.5)',
+        transition: { duration: durations.inhale },
+      },
+    }),
+    [durations],
+  );
+
+  const resetExercise = useCallback(() => {
+    setPhaseIndex(0);
+  }, []);
+
+  const updatePhase = useCallback(() => {
+    setPhaseIndex(prevIndex => (prevIndex + 1) % phases.length);
+  }, [phases.length]);
+
+  useEffect(() => {
+    resetExercise();
+  }, [selectedExercise, resetExercise]);
+
+  useEffect(() => {
+    const intervalDuration = (durations[currentPhase] || 4) * 1000;
+    const interval = setInterval(updatePhase, intervalDuration);
+
+    return () => clearInterval(interval);
+  }, [currentPhase, durations, updatePhase]);
+
+  return (
+    <>
+      <div className={styles.exercise}>
+        <motion.div
+          animate={currentPhase}
+          className={styles.circle}
+          key={selectedExercise}
+          variants={animationVariants}
+        />
+        <p className={styles.phase}>{PHASE_LABELS[currentPhase]}</p>
+      </div>
+
+      <select
+        className={styles.selectBox}
+        value={selectedExercise}
+        onChange={e => setSelectedExercise(e.target.value as Exercise)}
+      >
+        {Object.keys(EXERCISE_PHASES).map(exercise => (
+          <option key={exercise} value={exercise}>
+            {exercise}
+          </option>
+        ))}
+      </select>
+    </>
+  );
+}
diff --git a/src/components/modals/breathing/exercise/index.ts b/src/components/modals/breathing/exercise/index.ts
new file mode 100644
index 0000000..881062d
--- /dev/null
+++ b/src/components/modals/breathing/exercise/index.ts
@@ -0,0 +1 @@
+export { Exercise } from './exercise';
diff --git a/src/components/modals/breathing/index.ts b/src/components/modals/breathing/index.ts
new file mode 100644
index 0000000..1433198
--- /dev/null
+++ b/src/components/modals/breathing/index.ts
@@ -0,0 +1 @@
+export { BreathingExerciseModal } from './breathing';