diff --git a/iBox/Sources/Extension/UIView+Extension.swift b/iBox/Sources/Extension/UIView+Extension.swift
index 5841271..77e401b 100644
--- a/iBox/Sources/Extension/UIView+Extension.swift
+++ b/iBox/Sources/Extension/UIView+Extension.swift
@@ -19,3 +19,15 @@ extension Then where Self: AnyObject {
 }
 
 extension UIView: Then {}
+
+extension UIView {
+    
+    func toUserInterfaceStyle(_ theme: Theme) -> UIUserInterfaceStyle {
+        switch theme {
+        case .light: return UIUserInterfaceStyle.light
+        case .dark: return UIUserInterfaceStyle.dark
+        case .system: return UIUserInterfaceStyle.unspecified
+        }
+    }
+    
+}
diff --git a/iBox/Sources/Model/MyPageItem.swift b/iBox/Sources/Model/MyPageItem.swift
index 881cc26..9c695c6 100644
--- a/iBox/Sources/Model/MyPageItem.swift
+++ b/iBox/Sources/Model/MyPageItem.swift
@@ -5,7 +5,7 @@
 //  Created by jiyeon on 1/3/24.
 //
 
-import UIKit
+import Foundation
 
 struct MyPageSection {
     var title: String
@@ -15,5 +15,4 @@ struct MyPageSection {
 struct MyPageItem {
     var title: String
     var description: String?
-    var viewController: UIViewController?
 }
diff --git a/iBox/Sources/Model/Theme.swift b/iBox/Sources/Model/Theme.swift
index 413e934..aceb433 100644
--- a/iBox/Sources/Model/Theme.swift
+++ b/iBox/Sources/Model/Theme.swift
@@ -20,19 +20,11 @@ enum Theme: Codable, CaseIterable {
         }
     }
     
-    func toImage() -> UIImage? {
+    func toImageString() -> String {
         switch self {
-        case .light: UIImage(systemName: "circle")
-        case .dark: UIImage(systemName: "circle.fill")
-        case .system: UIImage(systemName: "circle.righthalf.filled")
-        }
-    }
-    
-    func toUserInterfaceStyle() -> UIUserInterfaceStyle {
-        switch self {
-        case .light: UIUserInterfaceStyle.light
-        case .dark: UIUserInterfaceStyle.dark
-        case .system: UIUserInterfaceStyle.unspecified
+        case .light: "circle"
+        case .dark: "circle.fill"
+        case .system: "circle.righthalf.filled"
         }
     }
 }
diff --git a/iBox/Sources/Presenter/MyPage/MyPageView.swift b/iBox/Sources/Presenter/MyPage/MyPageView.swift
index 976188a..ee07b29 100644
--- a/iBox/Sources/Presenter/MyPage/MyPageView.swift
+++ b/iBox/Sources/Presenter/MyPage/MyPageView.swift
@@ -9,6 +9,11 @@ import UIKit
 
 class MyPageView: BaseView {
     
+    // MARK: - Properties
+    
+    var delegate: MyPageViewDelegate?
+    private var viewModel: MyPageViewModel?
+    
     // MARK: - UI
     
     let profileView = UIView().then {
@@ -38,8 +43,27 @@ class MyPageView: BaseView {
         $0.sectionHeaderTopPadding = 0
     }
     
+    // MARK: - Initializer
+    
+    override init(frame: CGRect) {
+        super.init(frame: frame)
+        setupProperties()
+    }
+    
+    required init?(coder: NSCoder) {
+        fatalError("init(coder:) has not been implemented")
+    }
+    
     // MARK: - BaseViewProtocol
     
+    private func setupProperties() {
+        tableView.delegate = self
+        tableView.dataSource = self
+        
+       let tapGesture = UITapGestureRecognizer(target: self, action: #selector(profileViewTapped))
+        profileView.addGestureRecognizer(tapGesture)
+    }
+    
     override func configureUI() {
         addSubview(profileView)
         profileView.addSubview(profileImageView)
@@ -75,4 +99,67 @@ class MyPageView: BaseView {
         }
     }
     
+    // MARK: - Bind ViewModel
+    
+    func bindViewModel(_ viewModel: MyPageViewModel) {
+        self.viewModel = viewModel
+    }
+    
+    // MARK: - functions
+    
+    @objc func profileViewTapped() {
+        delegate?.pushViewController(ProfileViewController())
+    }
+    
+}
+
+extension MyPageView: UITableViewDelegate, UITableViewDataSource {
+    
+    // 테이블 뷰의 섹션 개수 설정
+    func numberOfSections(in tableView: UITableView) -> Int {
+        guard let viewModel = viewModel else { return 0 }
+        return viewModel.myPageSectionViewModels.count
+    }
+    
+    // 테이블 뷰의 행 개수 설정
+    func tableView(_ tableView: UITableView, numberOfRowsInSection section: Int) -> Int {
+        guard let viewModel = viewModel else { return 0 }
+        return viewModel.myPageSectionViewModels[section].model.items.count
+    }
+    
+    // 테이블 뷰 셀 구성
+    func tableView(_ tableView: UITableView, cellForRowAt indexPath: IndexPath) -> UITableViewCell {
+        guard let viewModel = viewModel,
+              let cell = tableView.dequeueReusableCell(withIdentifier: "MyPageItemCell")
+                as? MyPageItemCell else { return UITableViewCell() }
+        let item = viewModel.myPageSectionViewModels[indexPath.section].model.items[indexPath.row]
+        cell.titleLabel.text = item.title
+        cell.descriptionLabel.text = item.description
+        return cell
+    }
+    
+    // 셀의 높이 설정
+    func tableView(_ tableView: UITableView, heightForRowAt indexPath: IndexPath) -> CGFloat {
+        return 65
+    }
+    
+    // 섹션 헤더의 View 설정
+    func tableView(_ tableView: UITableView, viewForHeaderInSection section: Int) -> UIView? {
+        let headerView = UIView()
+        headerView.backgroundColor = .systemGroupedBackground
+        return headerView
+    }
+    
+    // 섹션 헤더의 높이 설정
+    func tableView(_ tableView: UITableView, heightForHeaderInSection section: Int) -> CGFloat {
+        return 10
+    }
+    
+    // 테이블 뷰 셀이 선택되었을 때 실행되는 메서드
+    func tableView(_ tableView: UITableView, didSelectRowAt indexPath: IndexPath) {
+        guard let viewModel = viewModel else { return }
+        let item = viewModel.myPageSectionViewModels[indexPath.section].model.items[indexPath.row]
+        delegate?.pushViewController(indexPath)
+    }
+    
 }
diff --git a/iBox/Sources/Presenter/MyPage/MyPageViewController.swift b/iBox/Sources/Presenter/MyPage/MyPageViewController.swift
index 0858dc7..886a2f6 100644
--- a/iBox/Sources/Presenter/MyPage/MyPageViewController.swift
+++ b/iBox/Sources/Presenter/MyPage/MyPageViewController.swift
@@ -7,32 +7,24 @@
 
 import UIKit
 
+protocol MyPageViewDelegate {
+    func pushViewController(_ indexPath: IndexPath)
+    func pushViewController(_ viewController: UIViewController)
+}
+
 class MyPageViewController: BaseNavigationBarViewController<MyPageView> {
     
-    // MARK: - properties
+    // MARK: - Properties
     
-    var myPageSections: [MyPageSection] = [
-        .init(title: "settings", items: [
-            MyPageItem(title: "테마", viewController: ThemeViewController())
-        ]),
-        .init(title: "help", items: [
-            MyPageItem(title: "이용 가이드"),
-            MyPageItem(title: "앱 피드백"),
-            MyPageItem(title: "개발자 정보", description: "지쿠 😆✌🏻")
-        ])
-    ]
+    private let viewModel = MyPageViewModel()
     
     // MARK: - life cycle
     
     override func viewDidLoad() {
         super.viewDidLoad()
         guard let contentView = contentView as? MyPageView else { return }
-        
-        contentView.tableView.delegate = self
-        contentView.tableView.dataSource = self
-        
-        let tapGesture = UITapGestureRecognizer(target: self, action: #selector(profileViewTapped))
-        contentView.profileView.addGestureRecognizer(tapGesture)
+        contentView.delegate = self
+        contentView.bindViewModel(viewModel)
     }
     
     // MARK: - BaseNavigationBarViewControllerProtocol
@@ -41,58 +33,24 @@ class MyPageViewController: BaseNavigationBarViewController<MyPageView> {
         setNavigationBarTitleLabelText("My Page")
     }
     
-    // MARK: - functions
-    
-    @objc func profileViewTapped(_ gesture: UITapGestureRecognizer) {
-        let viewController = ProfileViewController()
-        navigationController?.pushViewController(viewController, animated: true)
-    }
-    
 }
 
-extension MyPageViewController: UITableViewDelegate, UITableViewDataSource {
-    
-    // 테이블 뷰의 섹션 개수 설정
-    func numberOfSections(in tableView: UITableView) -> Int {
-        return myPageSections.count
-    }
-    
-    // 테이블 뷰의 행 개수 설정
-    func tableView(_ tableView: UITableView, numberOfRowsInSection section: Int) -> Int {
-        return myPageSections[section].items.count
-    }
-    
-    // 테이블 뷰 셀 구성
-    func tableView(_ tableView: UITableView, cellForRowAt indexPath: IndexPath) -> UITableViewCell {
-        guard let cell = tableView.dequeueReusableCell(withIdentifier: "MyPageItemCell")
-                as? MyPageItemCell else { return UITableViewCell() }
-        let item = myPageSections[indexPath.section].items[indexPath.row]
-        cell.titleLabel.text = item.title
-        cell.descriptionLabel.text = item.description
-        return cell
-    }
-    
-    // 셀의 높이 설정
-    func tableView(_ tableView: UITableView, heightForRowAt indexPath: IndexPath) -> CGFloat {
-        return 65
-    }
-    
-    // 섹션 헤더의 View 설정
-    func tableView(_ tableView: UITableView, viewForHeaderInSection section: Int) -> UIView? {
-        let headerView = UIView()
-        headerView.backgroundColor = .systemGroupedBackground
-        return headerView
-    }
-    
-    // 섹션 헤더의 높이 설정
-    func tableView(_ tableView: UITableView, heightForHeaderInSection section: Int) -> CGFloat {
-        return 10
-    }
-    
-    // 테이블 뷰 셀이 선택되었을 때 실행되는 메서드
-    func tableView(_ tableView: UITableView, didSelectRowAt indexPath: IndexPath) {
-        let item = myPageSections[indexPath.section].items[indexPath.row]
-        guard let viewController = item.viewController else { return }
+extension MyPageViewController: MyPageViewDelegate {
+    
+    func pushViewController(_ indexPath: IndexPath) {
+        if indexPath.section == 0 {
+            navigationController?.pushViewController(ThemeViewController(), animated: true)
+        } else {
+            switch indexPath.row {
+            case 0: print("이용 가이드 탭 !")
+            case 1: print("앱 피드백 탭 !")
+            case 2: print("개발자 정보 탭 !")
+            default: break;
+            }
+        }
+    }
+    
+    func pushViewController(_ viewController: UIViewController) {
         navigationController?.pushViewController(viewController, animated: true)
     }
     
diff --git a/iBox/Sources/Presenter/MyPage/Theme/ThemeCell.swift b/iBox/Sources/Presenter/MyPage/Theme/ThemeCell.swift
index 8a2cbdb..8d1997a 100644
--- a/iBox/Sources/Presenter/MyPage/Theme/ThemeCell.swift
+++ b/iBox/Sources/Presenter/MyPage/Theme/ThemeCell.swift
@@ -64,7 +64,7 @@ class ThemeCell: UITableViewCell, BaseViewProtocol {
     
     func bind(_ theme: Theme) {
         titleLabel.text = theme.toString()
-        themeImageView.image = theme.toImage()
+        themeImageView.image = UIImage(systemName: theme.toImageString())
     }
     
     func setupSelectButton(_ selected: Bool) {
diff --git a/iBox/Sources/Presenter/MyPage/Theme/ThemeView.swift b/iBox/Sources/Presenter/MyPage/Theme/ThemeView.swift
index 9d005e0..0d42e03 100644
--- a/iBox/Sources/Presenter/MyPage/Theme/ThemeView.swift
+++ b/iBox/Sources/Presenter/MyPage/Theme/ThemeView.swift
@@ -5,12 +5,18 @@
 //  Created by jiyeon on 1/3/24.
 //
 
+import Combine
 import UIKit
 
 import SnapKit
 
 class ThemeView: BaseView {
     
+    // MARK: - Properties
+    
+    private var viewModel: ThemeViewModel?
+    private var cancellables = Set<AnyCancellable>()
+    
     // MARK: - UI
 
     let tableView = UITableView().then {
@@ -19,8 +25,24 @@ class ThemeView: BaseView {
         $0.sectionHeaderTopPadding = 0
     }
     
+    // MARK: - Initializer
+    
+    override init(frame: CGRect) {
+        super.init(frame: frame)
+        setupProperties()
+    }
+    
+    required init?(coder: NSCoder) {
+        fatalError("init(coder:) has not been implemented")
+    }
+    
     // MARK: - BaseViewProtocol
     
+    private func setupProperties() {
+        tableView.delegate = self
+        tableView.dataSource = self
+    }
+    
     override func configureUI() {
         addSubview(tableView)
         
@@ -29,4 +51,49 @@ class ThemeView: BaseView {
         }
     }
     
+    // MARK: - Bind ViewModel
+    
+    func bineViewModel(_ viewModel: ThemeViewModel) {
+        self.viewModel = viewModel
+        viewModel.$selectedIndex
+            .receive(on: RunLoop.main)
+            .sink { [weak self] selectedIndex in
+                guard let window = self?.window else { return }
+                UserDefaultsManager.theme.value = Theme.allCases[selectedIndex]
+                window.overrideUserInterfaceStyle = self?.toUserInterfaceStyle(UserDefaultsManager.theme.value) ?? .unspecified
+                self?.tableView.reloadData()
+            }.store(in: &cancellables)
+    }
+    
+}
+
+extension ThemeView: UITableViewDelegate, UITableViewDataSource {
+    
+    // 테이블 뷰의 행 개수 설정
+    func tableView(_ tableView: UITableView, numberOfRowsInSection section: Int) -> Int {
+        return Theme.allCases.count
+    }
+    
+    // 테이블 뷰 셀 구성
+    func tableView(_ tableView: UITableView, cellForRowAt indexPath: IndexPath) -> UITableViewCell {
+        guard let viewModel = viewModel,
+              let cell = tableView.dequeueReusableCell(withIdentifier: "ThemeCell")
+                as? ThemeCell else { return UITableViewCell() }
+        let theme = Theme.allCases[indexPath.row]
+        cell.bind(theme)
+        cell.setupSelectButton(viewModel.selectedIndex == indexPath.row)
+        return cell
+    }
+    
+    // 셀의 높이 설정
+    func tableView(_ tableView: UITableView, heightForRowAt indexPath: IndexPath) -> CGFloat {
+        return 55
+    }
+    
+    // 테이블 뷰 셀이 선택되었을 때 실행되는 메서드
+    func tableView(_ tableView: UITableView, didSelectRowAt indexPath: IndexPath) {
+        guard let viewModel = viewModel else { return }
+        viewModel.selectedIndex = indexPath.row
+    }
+    
 }
diff --git a/iBox/Sources/Presenter/MyPage/Theme/ThemeViewController.swift b/iBox/Sources/Presenter/MyPage/Theme/ThemeViewController.swift
index 5bacd40..ca443fc 100644
--- a/iBox/Sources/Presenter/MyPage/Theme/ThemeViewController.swift
+++ b/iBox/Sources/Presenter/MyPage/Theme/ThemeViewController.swift
@@ -11,7 +11,7 @@ class ThemeViewController: BaseNavigationBarViewController<ThemeView> {
     
     // MARK: - properties
     
-    var selected = UserDefaultsManager.theme.value
+    private let viewModel = ThemeViewModel()
     
     // MARK: - life cycle
     
@@ -20,8 +20,7 @@ class ThemeViewController: BaseNavigationBarViewController<ThemeView> {
         setupNavigationBar()
         
         guard let contentView = contentView as? ThemeView else { return }
-        contentView.tableView.delegate = self
-        contentView.tableView.dataSource = self
+        contentView.bineViewModel(viewModel)
     }
     
     // MARK: - BaseNavigationBarViewControllerProtocol
@@ -33,36 +32,3 @@ class ThemeViewController: BaseNavigationBarViewController<ThemeView> {
     }
     
 }
-
-extension ThemeViewController: UITableViewDelegate, UITableViewDataSource {
-    
-    // 테이블 뷰의 행 개수 설정
-    func tableView(_ tableView: UITableView, numberOfRowsInSection section: Int) -> Int {
-        return Theme.allCases.count
-    }
-    
-    // 테이블 뷰 셀 구성
-    func tableView(_ tableView: UITableView, cellForRowAt indexPath: IndexPath) -> UITableViewCell {
-        guard let cell = tableView.dequeueReusableCell(withIdentifier: "ThemeCell")
-                as? ThemeCell else { return UITableViewCell() }
-        let theme = Theme.allCases[indexPath.row]
-        cell.bind(theme)
-        cell.setupSelectButton(theme == selected)
-        return cell
-    }
-    
-    // 셀의 높이 설정
-    func tableView(_ tableView: UITableView, heightForRowAt indexPath: IndexPath) -> CGFloat {
-        return 55
-    }
-    
-    // 테이블 뷰 셀이 선택되었을 때 실행되는 메서드
-    func tableView(_ tableView: UITableView, didSelectRowAt indexPath: IndexPath) {
-        selected = Theme.allCases[indexPath.row]
-        guard let window = self.view.window else { return }
-        window.overrideUserInterfaceStyle = selected.toUserInterfaceStyle()
-        tableView.reloadData() // 다시 그리기
-        UserDefaultsManager.theme.value = selected
-    }
-    
-}
diff --git a/iBox/Sources/SceneDelegate.swift b/iBox/Sources/SceneDelegate.swift
index 1b368ff..94e635e 100644
--- a/iBox/Sources/SceneDelegate.swift
+++ b/iBox/Sources/SceneDelegate.swift
@@ -18,7 +18,7 @@ class SceneDelegate: UIResponder, UIWindowSceneDelegate {
         window?.windowScene = windowScene
 
         // 앱 테마 정보
-        window?.overrideUserInterfaceStyle = UserDefaultsManager.theme.value.toUserInterfaceStyle()
+        window?.overrideUserInterfaceStyle = window?.toUserInterfaceStyle(UserDefaultsManager.theme.value) ?? .unspecified
         
         // 나중에 userDefaults에 저장해두고 꺼내와서 preload하기
         let urlsToPreload = [
diff --git a/iBox/Sources/ViewModel/MyPageCellViewModel.swift b/iBox/Sources/ViewModel/MyPageCellViewModel.swift
new file mode 100644
index 0000000..f5c4c81
--- /dev/null
+++ b/iBox/Sources/ViewModel/MyPageCellViewModel.swift
@@ -0,0 +1,26 @@
+//
+//  MyPageCellViewModel.swift
+//  iBox
+//
+//  Created by jiyeon on 2/22/24.
+//
+
+import Foundation
+
+class MyPageCellViewModel {
+    
+    let model: MyPageItem
+    
+    init(_ model: MyPageItem) {
+        self.model = model
+    }
+    
+    var title: String {
+        model.title
+    }
+    
+    var description: String? {
+        model.description
+    }
+    
+}
diff --git a/iBox/Sources/ViewModel/MyPageSectionViewModel.swift b/iBox/Sources/ViewModel/MyPageSectionViewModel.swift
new file mode 100644
index 0000000..550d976
--- /dev/null
+++ b/iBox/Sources/ViewModel/MyPageSectionViewModel.swift
@@ -0,0 +1,19 @@
+//
+//  MyPageSectionViewModel.swift
+//  iBox
+//
+//  Created by jiyeon on 2/22/24.
+//
+
+import Foundation
+
+class MyPageSectionViewModel {
+    
+    
+    let model: MyPageSection
+    
+    init(_ model: MyPageSection) {
+        self.model = model
+    }
+    
+}
diff --git a/iBox/Sources/ViewModel/MyPageViewModel.swift b/iBox/Sources/ViewModel/MyPageViewModel.swift
new file mode 100644
index 0000000..75ce095
--- /dev/null
+++ b/iBox/Sources/ViewModel/MyPageViewModel.swift
@@ -0,0 +1,27 @@
+//
+//  MyPageViewModel.swift
+//  iBox
+//
+//  Created by jiyeon on 2/22/24.
+//
+
+import Foundation
+
+class MyPageViewModel {
+    
+    let myPageSectionViewModels: [MyPageSectionViewModel] = [
+        MyPageSectionViewModel(MyPageSection(
+            title: "settings",
+            items: [MyPageItem(title: "테마")]
+        )),
+        MyPageSectionViewModel(MyPageSection(
+            title: "help",
+            items: [
+                MyPageItem(title: "이용 가이드"),
+                MyPageItem(title: "앱 피드백"),
+                MyPageItem(title: "개발자 정보")
+            ]
+        ))
+    ]
+    
+}
diff --git a/iBox/Sources/ViewModel/ThemeViewModel.swift b/iBox/Sources/ViewModel/ThemeViewModel.swift
new file mode 100644
index 0000000..a89e6ea
--- /dev/null
+++ b/iBox/Sources/ViewModel/ThemeViewModel.swift
@@ -0,0 +1,23 @@
+//
+//  ThemeViewModel.swift
+//  iBox
+//
+//  Created by jiyeon on 2/22/24.
+//
+
+import Combine
+import Foundation
+
+class ThemeViewModel {
+    
+    @Published var selectedIndex: Int
+    
+    init() {
+        switch UserDefaultsManager.theme.value {
+        case .light: selectedIndex = 0
+        case .dark: selectedIndex = 1
+        case .system: selectedIndex = 2
+        }
+    }
+    
+}