diff --git a/changelog.d/990.misc b/changelog.d/990.misc
new file mode 100644
index 0000000000..0deaf51c89
--- /dev/null
+++ b/changelog.d/990.misc
@@ -0,0 +1 @@
+Compound: add `ListItem` and `ListSectionHeader` components.
diff --git a/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/preview/PreviewGroup.kt b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/preview/PreviewGroup.kt
index b704d0a26e..8bfd198f1c 100644
--- a/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/preview/PreviewGroup.kt
+++ b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/preview/PreviewGroup.kt
@@ -26,6 +26,8 @@ object PreviewGroup {
     const val Dividers = "Dividers"
     const val FABs = "Floating Action Buttons"
     const val Icons = "Icons"
+    const val ListItems = "List items"
+    const val ListSections = "List sections"
     const val Menus = "Menus"
     const val Preferences = "Preferences"
     const val Progress = "Progress Indicators"
diff --git a/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListItem.kt b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListItem.kt
new file mode 100644
index 0000000000..e0be3486b7
--- /dev/null
+++ b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListItem.kt
@@ -0,0 +1,426 @@
+/*
+ * Copyright (c) 2023 New Vector Ltd
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package io.element.android.libraries.designsystem.theme.components
+
+import androidx.compose.foundation.clickable
+import androidx.compose.material.icons.Icons
+import androidx.compose.material.icons.outlined.Share
+import androidx.compose.material3.ListItemDefaults
+import androidx.compose.material3.LocalContentColor
+import androidx.compose.material3.LocalTextStyle
+import androidx.compose.runtime.Composable
+import androidx.compose.runtime.CompositionLocalProvider
+import androidx.compose.runtime.getValue
+import androidx.compose.runtime.mutableStateOf
+import androidx.compose.runtime.remember
+import androidx.compose.runtime.setValue
+import androidx.compose.ui.Modifier
+import androidx.compose.ui.text.style.TextOverflow
+import androidx.compose.ui.tooling.preview.Preview
+import androidx.compose.ui.unit.dp
+import io.element.android.libraries.designsystem.preview.ElementThemedPreview
+import io.element.android.libraries.designsystem.preview.PreviewGroup
+import io.element.android.libraries.theme.ElementTheme
+
+// Designs: https://www.figma.com/file/G1xy0HDZKJf5TCRFmKb5d5/Compound-Android-Components?type=design&node-id=425%3A24208&mode=design&t=G5hCfkLB6GgXDuWe-1
+
+/**
+ * A List Item component to be used in lists and menus with simple layouts, matching the Material 3 guidelines.
+ * @param headlineContent The main content of the list item, usually a text.
+ * @param modifier The modifier to be applied to the list item.
+ * @param supportingContent The content to be displayed below the headline content.
+ * @param leadingContent The content to be displayed before the headline content.
+ * @param trailingContent The content to be displayed after the headline content.
+ * @param style The style to use for the list item. This may change the color and text styles of the contents. [ListItemStyle.Default] is used by default.
+ * @param enabled Whether the list item is enabled. When disabled, will change the color of the headline content and the leading content to use disabled tokens.
+ * @param onClick The callback to be called when the list item is clicked.
+ */
+@Suppress("LongParameterList")
+@Composable
+fun ListItem(
+    headlineContent: @Composable () -> Unit,
+    modifier: Modifier = Modifier,
+    supportingContent: @Composable (() -> Unit)? = null,
+    leadingContent: @Composable (() -> Unit)? = null,
+    trailingContent: @Composable (() -> Unit)? = null,
+    style: ListItemStyle = ListItemStyle.Default,
+    enabled: Boolean = true,
+    onClick: (() -> Unit)? = null,
+) {
+    val headlineColor = if (enabled) when (style) {
+        ListItemStyle.Destructive -> ElementTheme.colors.textCriticalPrimary
+        else -> ElementTheme.colors.textPrimary
+    } else {
+        // We cannot apply a disabled color by default: https://issuetracker.google.com/issues/280480132
+        ElementTheme.colors.textDisabled
+    }
+
+    val supportingContentColor = if (enabled) {
+        ElementTheme.materialColors.onSurfaceVariant
+    } else {
+        // We cannot apply a disabled color by default: https://issuetracker.google.com/issues/280480132
+        ElementTheme.colors.textDisabled
+    }
+
+    val leadingTrailingContentColor = if (enabled) when (style) {
+        ListItemStyle.Primary -> ElementTheme.colors.iconPrimary
+        ListItemStyle.Destructive -> ElementTheme.colors.iconCriticalPrimary
+        else -> ElementTheme.colors.iconTertiary
+    } else {
+        // We cannot apply a disabled color by default: https://issuetracker.google.com/issues/280480132
+        ElementTheme.colors.iconDisabled
+    }
+
+    val decoratedHeadlineContent: @Composable () -> Unit = {
+        CompositionLocalProvider(
+            LocalTextStyle provides ElementTheme.materialTypography.bodyLarge,
+            LocalContentColor provides headlineColor,
+        ) {
+            headlineContent()
+        }
+    }
+    val decoratedSupportingContent: (@Composable () -> Unit)? = supportingContent?.let { content ->
+        {
+            CompositionLocalProvider(
+                LocalTextStyle provides ElementTheme.materialTypography.bodyMedium,
+                LocalContentColor provides supportingContentColor,
+            ) {
+                content()
+            }
+        }
+    }
+    val decoratedLeadingContent: (@Composable () -> Unit)? = leadingContent?.let { content ->
+        {
+            CompositionLocalProvider(
+                LocalContentColor provides leadingTrailingContentColor,
+            ) {
+                content()
+            }
+        }
+    }
+    val decoratedTrailingContent: (@Composable () -> Unit)? = trailingContent?.let { content ->
+        {
+            CompositionLocalProvider(
+                LocalContentColor provides leadingTrailingContentColor,
+                LocalTextStyle provides ElementTheme.typography.fontBodyMdRegular,
+            ) {
+                content()
+            }
+        }
+    }
+
+    androidx.compose.material3.ListItem(
+        headlineContent = decoratedHeadlineContent,
+        modifier = modifier.clickable(enabled = enabled && onClick != null, onClick = onClick ?: {}),
+        overlineContent = null,
+        supportingContent = decoratedSupportingContent,
+        leadingContent = decoratedLeadingContent,
+        trailingContent = decoratedTrailingContent,
+        colors = ListItemDefaults.colors(), // These aren't really used since we need the workaround for the disabled state color
+        tonalElevation = 0.dp,
+        shadowElevation = 0.dp,
+    )
+}
+
+/**
+ * The style to use for a [ListItem].
+ */
+sealed interface ListItemStyle {
+    object Default : ListItemStyle
+    object Primary: ListItemStyle
+    object Destructive : ListItemStyle
+}
+
+// region: Simple list item
+@Preview(name = "List item (3 lines) - Simple", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesSimplePreview() = PreviewItems.ThreeLinesListItemPreview()
+
+@Preview(name = "List item (2 lines) - Simple", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesSimplePreview() = PreviewItems.TwoLinesListItemPreview()
+
+@Preview(name = "List item (1 line) - Simple", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineSimplePreview()  = PreviewItems.OneLineListItemPreview()
+// endregion
+
+// region: Trailing Checkbox
+@Preview(name = "List item (3 lines) - Trailing Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesTrailingCheckBoxPreview() = PreviewItems.ThreeLinesListItemPreview(trailingContent = PreviewItems.checkbox())
+
+@Preview(name = "List item (2 lines) - Trailing Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesTrailingCheckBoxPreview() = PreviewItems.TwoLinesListItemPreview(trailingContent = PreviewItems.checkbox())
+
+@Preview(name = "List item (1 line) - Trailing Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineTrailingCheckBoxPreview() = PreviewItems.OneLineListItemPreview(trailingContent = PreviewItems.checkbox())
+// endregion
+
+// region: Trailing RadioButton
+@Preview(name = "List item (3 lines) - Trailing RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesTrailingRadioButtonPreview() = PreviewItems.ThreeLinesListItemPreview(trailingContent = PreviewItems.radioButton())
+
+@Preview(name = "List item (2 lines) - Trailing RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesTrailingRadioButtonPreview() = PreviewItems.TwoLinesListItemPreview(trailingContent = PreviewItems.radioButton())
+
+@Preview(name = "List item (1 line) - Trailing RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineTrailingRadioButtonPreview() = PreviewItems.OneLineListItemPreview(trailingContent = PreviewItems.radioButton())
+// endregion
+
+// region: Trailing Switch
+@Preview(name = "List item (3 lines) - Trailing Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesTrailingSwitchPreview() = PreviewItems.ThreeLinesListItemPreview(trailingContent = PreviewItems.switch())
+
+@Preview(name = "List item (2 lines) - Trailing Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesTrailingSwitchPreview() = PreviewItems.TwoLinesListItemPreview(trailingContent = PreviewItems.switch())
+
+@Preview(name = "List item (1 line) - Trailing Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineTrailingSwitchPreview() = PreviewItems.OneLineListItemPreview(trailingContent = PreviewItems.switch())
+// endregion
+
+// region: Trailing Icon
+@Preview(name = "List item (3 lines) - Trailing Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesTrailingIconPreview() = PreviewItems.ThreeLinesListItemPreview(trailingContent = PreviewItems.icon())
+
+@Preview(name = "List item (2 lines) - Trailing Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesTrailingIconPreview() = PreviewItems.TwoLinesListItemPreview(trailingContent = PreviewItems.icon())
+
+@Preview(name = "List item (1 line) - Trailing Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineTrailingIconPreview() = PreviewItems.OneLineListItemPreview(trailingContent = PreviewItems.icon())
+// endregion
+
+// region: Leading Checkbox
+@Preview(name = "List item (3 lines) - Leading Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesLeadingCheckboxPreview() = PreviewItems.ThreeLinesListItemPreview(leadingContent = PreviewItems.checkbox())
+
+@Preview(name = "List item (2 lines) - Leading Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesLeadingCheckboxPreview() = PreviewItems.TwoLinesListItemPreview(leadingContent = PreviewItems.checkbox())
+
+@Preview(name = "List item (1 line) - Leading Checkbox", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineLeadingCheckboxPreview() = PreviewItems.OneLineListItemPreview(leadingContent = PreviewItems.checkbox())
+// endregion
+
+// region: Leading RadioButton
+@Preview(name = "List item (3 lines) - Leading RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesLeadingRadioButtonPreview() = PreviewItems.ThreeLinesListItemPreview(leadingContent = PreviewItems.radioButton())
+
+@Preview(name = "List item (2 lines) - Leading RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesLeadingRadioButtonPreview() = PreviewItems.TwoLinesListItemPreview(leadingContent = PreviewItems.radioButton())
+
+@Preview(name = "List item (1 line) - Leading RadioButton", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineLeadingRadioButtonPreview() = PreviewItems.OneLineListItemPreview(leadingContent = PreviewItems.radioButton())
+// endregion
+
+// region: Leading Switch
+@Preview(name = "List item (3 lines) - Leading Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesLeadingSwitchPreview() = PreviewItems.ThreeLinesListItemPreview(leadingContent = PreviewItems.switch())
+
+@Preview(name = "List item (2 lines) - Leading Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesLeadingSwitchPreview() = PreviewItems.TwoLinesListItemPreview(leadingContent = PreviewItems.switch())
+
+@Preview(name = "List item (1 line) - Leading Switch", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineLeadingSwitchPreview() = PreviewItems.OneLineListItemPreview(leadingContent = PreviewItems.switch())
+// endregion
+
+// region: Leading Icon
+@Preview(name = "List item (3 lines) - Leading Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesLeadingIconPreview() = PreviewItems.ThreeLinesListItemPreview(leadingContent = PreviewItems.icon())
+
+@Preview(name = "List item (2 lines) - Leading Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesLeadingIconPreview() = PreviewItems.TwoLinesListItemPreview(leadingContent = PreviewItems.icon())
+
+@Preview(name = "List item (1 line) - Leading Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineLeadingIconPreview() = PreviewItems.OneLineListItemPreview(leadingContent = PreviewItems.icon())
+// endregion
+
+// region: Both Icons
+@Preview(name = "List item (3 lines) - Both Icons", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemThreeLinesBothIconsPreview() = PreviewItems.ThreeLinesListItemPreview(
+    leadingContent = PreviewItems.icon(),
+    trailingContent = PreviewItems.icon()
+)
+
+@Preview(name = "List item (2 lines) - Both Icons", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemTwoLinesBothIconsPreview() = PreviewItems.TwoLinesListItemPreview(
+    leadingContent = PreviewItems.icon(),
+    trailingContent = PreviewItems.icon()
+)
+
+@Preview(name = "List item (1 line) - Both Icons", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemSingleLineBothIconsPreview() = PreviewItems.OneLineListItemPreview(
+    leadingContent = PreviewItems.icon(),
+    trailingContent = PreviewItems.icon()
+)
+// endregion
+
+// region: Primary action
+@Preview(name = "List item - Primary action & Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemPrimaryActionWithIconPreview() = PreviewItems.OneLineListItemPreview(
+    style = ListItemStyle.Primary,
+    leadingContent = PreviewItems.icon(),
+)
+// endregion
+
+// region: Error state
+@Preview(name = "List item - Error", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemErrorPreview() = PreviewItems.OneLineListItemPreview(style = ListItemStyle.Destructive)
+
+@Preview(name = "List item - Error & Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemErrorWithIconPreview() = PreviewItems.OneLineListItemPreview(
+    style = ListItemStyle.Destructive,
+    leadingContent = PreviewItems.icon(),
+)
+// endregion
+
+// region: Disabled state
+@Preview(name = "List item - Disabled", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemDisabledPreview() = PreviewItems.OneLineListItemPreview(enabled = false)
+
+@Preview(name = "List item - Disabled & Icon", group = PreviewGroup.ListItems)
+@Composable
+internal fun ListItemDisabledWithIconPreview() = PreviewItems.OneLineListItemPreview(
+    enabled = false,
+    leadingContent = PreviewItems.icon(),
+)
+// endregion
+
+@Suppress("ModifierMissing")
+private object PreviewItems {
+
+    @Composable
+    fun ThreeLinesListItemPreview(
+        modifier: Modifier = Modifier,
+        leadingContent: @Composable (() -> Unit)? = null,
+        trailingContent: @Composable (() -> Unit)? = null,
+    ) {
+        ElementThemedPreview {
+            ListItem(
+                headlineContent = PreviewItems.headline(),
+                supportingContent = PreviewItems.text(),
+                leadingContent = leadingContent,
+                trailingContent = trailingContent,
+                modifier = modifier,
+            )
+        }
+    }
+
+    @Composable
+    fun TwoLinesListItemPreview(
+        modifier: Modifier = Modifier,
+        leadingContent: @Composable (() -> Unit)? = null,
+        trailingContent: @Composable (() -> Unit)? = null,
+    ) {
+        ElementThemedPreview {
+            ListItem(
+                headlineContent = PreviewItems.headline(),
+                supportingContent = PreviewItems.textSingleLine(),
+                leadingContent = leadingContent,
+                trailingContent = trailingContent,
+                modifier = modifier,
+            )
+        }
+    }
+
+    @Composable
+    fun OneLineListItemPreview(
+        modifier: Modifier = Modifier,
+        leadingContent: @Composable (() -> Unit)? = null,
+        trailingContent: @Composable (() -> Unit)? = null,
+        style: ListItemStyle = ListItemStyle.Default,
+        enabled: Boolean = true,
+    ) {
+        ElementThemedPreview {
+            ListItem(
+                headlineContent = PreviewItems.headline(),
+                leadingContent = leadingContent,
+                trailingContent = trailingContent,
+                enabled = enabled,
+                style = style,
+                modifier = modifier,
+            )
+        }
+    }
+
+    @Composable
+    fun headline() = @Composable {
+        Text("List item")
+    }
+
+    @Composable
+    fun text() = @Composable {
+        Text("Supporting line text lorem ipsum dolor sit amet, consectetur.")
+    }
+
+    @Composable
+    fun textSingleLine() = @Composable {
+        Text("Supporting line text lorem ipsum dolor sit amet, consectetur.", overflow = TextOverflow.Ellipsis, maxLines = 1)
+    }
+
+    @Composable
+    fun checkbox() = @Composable {
+        var checked by remember { mutableStateOf(false) }
+        Checkbox(checked = checked, onCheckedChange = { checked = !checked })
+    }
+
+    @Composable
+    fun radioButton() = @Composable {
+        var checked by remember { mutableStateOf(false) }
+        RadioButton(selected = checked, onClick = { checked = !checked })
+    }
+
+    @Composable
+    fun switch() = @Composable {
+        var checked by remember { mutableStateOf(false) }
+        Switch(checked = checked, onCheckedChange = { checked = !checked })
+    }
+
+    @Composable
+    fun icon() = @Composable {
+        Icon(imageVector = Icons.Outlined.Share, contentDescription = null)
+    }
+}
diff --git a/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListSection.kt b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListSection.kt
new file mode 100644
index 0000000000..4e51795ccd
--- /dev/null
+++ b/libraries/designsystem/src/main/kotlin/io/element/android/libraries/designsystem/theme/components/ListSection.kt
@@ -0,0 +1,289 @@
+/*
+ * Copyright (c) 2023 New Vector Ltd
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package io.element.android.libraries.designsystem.theme.components
+
+import androidx.compose.foundation.layout.Arrangement
+import androidx.compose.foundation.layout.Column
+import androidx.compose.foundation.layout.PaddingValues
+import androidx.compose.foundation.layout.fillMaxWidth
+import androidx.compose.foundation.layout.padding
+import androidx.compose.material.icons.Icons
+import androidx.compose.material.icons.filled.Share
+import androidx.compose.material3.LocalContentColor
+import androidx.compose.material3.LocalTextStyle
+import androidx.compose.runtime.Composable
+import androidx.compose.runtime.CompositionLocalProvider
+import androidx.compose.ui.Modifier
+import androidx.compose.ui.text.AnnotatedString
+import androidx.compose.ui.tooling.preview.Preview
+import androidx.compose.ui.unit.Dp
+import androidx.compose.ui.unit.dp
+import io.element.android.libraries.designsystem.preview.ElementThemedPreview
+import io.element.android.libraries.designsystem.preview.PreviewGroup
+import io.element.android.libraries.theme.ElementTheme
+
+// Designs: https://www.figma.com/file/G1xy0HDZKJf5TCRFmKb5d5/Compound-Android-Components?type=design&node-id=425%3A24208&mode=design&t=G5hCfkLB6GgXDuWe-1
+
+/**
+ * List section header.
+ * @param title The title of the section.
+ * @param modifier The modifier to be applied to the section.
+ * @param hasDivider Whether to show a divider above the section or not. Default is `true`.
+ * @param description A description for the section. It's empty by default.
+ */
+@Composable
+fun ListSectionHeader(
+    title: String,
+    modifier: Modifier = Modifier,
+    hasDivider: Boolean = true,
+    description: @Composable () -> Unit = {},
+) {
+    Column(modifier.fillMaxWidth()) {
+        if (hasDivider) {
+            HorizontalDivider(modifier = Modifier.padding(top = 16.dp))
+        }
+        Column(
+            modifier = Modifier.padding(16.dp),
+            verticalArrangement = Arrangement.spacedBy(8.dp)
+        ) {
+            Text(
+                text = title,
+                style = ElementTheme.typography.fontBodyLgMedium,
+                color = ElementTheme.colors.textPrimary,
+            )
+            CompositionLocalProvider(
+                LocalTextStyle provides ElementTheme.typography.fontBodySmRegular,
+                LocalContentColor provides ElementTheme.colors.textSecondary,
+            ) {
+                description()
+            }
+        }
+    }
+}
+
+/**
+ * List supporting text item. Used to display an explanation in the list with a pre-formatted style.
+ * @param text The text to display.
+ * @param modifier The modifier to be applied to the text.
+ * @param contentPadding The padding to apply to the text. Default is [ListSupportingTextDefaults.Padding.Default].
+ */
+@Composable
+fun ListSupportingText(
+    text: String,
+    modifier: Modifier = Modifier,
+    contentPadding: ListSupportingTextDefaults.Padding = ListSupportingTextDefaults.Padding.Default,
+) {
+    Text(
+        text = text,
+        modifier = modifier.padding(contentPadding.paddingValues()),
+        style = ElementTheme.typography.fontBodySmRegular,
+        color = ElementTheme.colors.textSecondary,
+    )
+}
+
+/**
+ * List supporting text item. Used to display an explanation in the list with a pre-formatted style.
+ * @param annotatedString The annotated string to display.
+ * @param modifier The modifier to be applied to the text.
+ * @param contentPadding The padding to apply to the text. Default is [ListSupportingTextDefaults.Padding.Default].
+ */
+@Composable
+fun ListSupportingText(
+    annotatedString: AnnotatedString,
+    modifier: Modifier = Modifier,
+    contentPadding: ListSupportingTextDefaults.Padding = ListSupportingTextDefaults.Padding.Default,
+) {
+    Text(
+        text = annotatedString,
+        modifier = modifier.padding(contentPadding.paddingValues()),
+        style = ElementTheme.typography.fontBodySmRegular,
+        color = ElementTheme.colors.textSecondary,
+    )
+}
+
+object ListSupportingTextDefaults {
+
+    /** Specifies the padding to use for the supporting text. */
+    sealed interface Padding {
+        /** No padding. */
+        object None : Padding
+        /** Default padding, it will align fine with a [ListItem] with no leading content. */
+        object Default : Padding
+        /** It will align to a [ListItem] with an [Icon] or [Checkbox] as leading content. */
+        object SmallLeadingContent : Padding
+        /** It will align to with a [ListItem] with a [Switch] as leading content. */
+        object LargeLeadingContent : Padding
+        /** It will align to with a [ListItem] with a custom start [padding]. */
+        data class Custom(val padding: Dp) : Padding
+
+        private fun startPadding(): Dp = when (this) {
+            None -> 0.dp
+            Default -> 16.dp
+            SmallLeadingContent -> 56.dp
+            LargeLeadingContent -> 84.dp
+            is Custom -> padding
+        }
+
+        private fun endPadding(): Dp = when (this) {
+            None -> 0.dp
+            else -> 24.dp
+        }
+
+        private fun bottomPadding(): Dp = when (this) {
+            None -> 0.dp
+            else -> 12.dp
+        }
+
+        fun paddingValues() = PaddingValues(
+            top = 0.dp,
+            bottom = bottomPadding(),
+            start = startPadding(),
+            end = endPadding()
+        )
+    }
+}
+
+// region: List header previews
+
+@Preview(group = PreviewGroup.ListSections, name = "List section header")
+@Composable
+internal fun ListSectionHeaderPreview() {
+    ElementThemedPreview {
+        ListSectionHeader(
+            title = "List section",
+            hasDivider = false,
+        )
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List section header with divider")
+@Composable
+internal fun ListSectionHeaderWithDividerPreview() {
+    ElementThemedPreview {
+        ListSectionHeader(
+            title = "List section",
+            hasDivider = true,
+        )
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List section header with description")
+@Composable
+internal fun ListSectionHeaderWithDescriptionPreview() {
+    ElementThemedPreview {
+        ListSectionHeader(
+            title = "List section",
+            description = {
+                ListSupportingText(
+                    text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                    contentPadding = ListSupportingTextDefaults.Padding.None,
+                )
+            },
+            hasDivider = false,
+        )
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List section header with description and divider")
+@Composable
+internal fun ListSectionHeaderWithDescriptionAndDividerPreview() {
+    ElementThemedPreview {
+        ListSectionHeader(
+            title = "List section",
+            description = {
+                ListSupportingText(
+                    text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                    contentPadding = ListSupportingTextDefaults.Padding.None,
+                )
+            },
+            hasDivider = true,
+        )
+    }
+}
+
+// endregion
+
+// region: List supporting text previews
+
+@Preview(group = PreviewGroup.ListSections, name = "List supporting text - no padding")
+@Composable
+internal fun ListSupportingTextNoPaddingPreview() {
+    ElementThemedPreview {
+        ListSupportingText(
+            text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+            contentPadding = ListSupportingTextDefaults.Padding.None,
+        )
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List supporting text - default padding")
+@Composable
+internal fun ListSupportingTextDefaultPaddingPreview() {
+    ElementThemedPreview {
+        Column {
+            ListItem(headlineContent = { Text("A title") })
+            ListSupportingText(
+                text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                contentPadding = ListSupportingTextDefaults.Padding.Default,
+            )
+        }
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List supporting text - small padding")
+@Composable
+internal fun ListSupportingTextSmallPaddingPreview() {
+    ElementThemedPreview {
+        Column {
+            ListItem(headlineContent = { Text("A title") }, leadingContent = { Icon(Icons.Default.Share, null) })
+            ListSupportingText(
+                text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                contentPadding = ListSupportingTextDefaults.Padding.SmallLeadingContent,
+            )
+        }
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List supporting text - large padding")
+@Composable
+internal fun ListSupportingTextLargePaddingPreview() {
+    ElementThemedPreview {
+        Column {
+            ListItem(headlineContent = { Text("A title") }, leadingContent = { Switch(checked = true, onCheckedChange = null) })
+            ListSupportingText(
+                text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                contentPadding = ListSupportingTextDefaults.Padding.LargeLeadingContent,
+            )
+        }
+    }
+}
+
+@Preview(group = PreviewGroup.ListSections, name = "List supporting text - custom padding")
+@Composable
+internal fun ListSupportingTextCustomPaddingPreview() {
+    ElementThemedPreview {
+        Column {
+            ListItem(headlineContent = { Text("A title") })
+            ListSupportingText(
+                text = "Supporting line text lorem ipsum dolor sit amet, consectetur. Read more",
+                contentPadding = ListSupportingTextDefaults.Padding.Custom(24.dp),
+            )
+        }
+    }
+}
+
+// endregion
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