diff --git a/app/src/main/res/layout/comment_item.xml b/app/src/main/res/layout/comment_item.xml
new file mode 100644
index 0000000..c15cfde
--- /dev/null
+++ b/app/src/main/res/layout/comment_item.xml
@@ -0,0 +1,34 @@
+<?xml version="1.0" encoding="utf-8"?>
+<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
+    xmlns:tools="http://schemas.android.com/tools"
+    style="@style/CommentContener"
+    android:layout_width="match_parent"
+    android:layout_height="wrap_content"
+    android:orientation="horizontal">
+
+    <!-- User name and image-->
+    <ImageView
+        android:id="@+id/user_account_image"
+        android:layout_width="@dimen/account_image_default_width"
+        android:layout_height="@dimen/account_image_default_height"
+        android:src="@drawable/default_account_image"
+        android:contentDescription="@string/user_image_description" />
+
+    <TextView
+        android:id="@+id/user_account_name"
+        style="@style/CommentUserName"
+        android:layout_width="wrap_content"
+        android:layout_height="wrap_content"
+        tools:text="User name" />
+
+
+    <!-- Comment content -->
+    <TextView
+        android:id="@+id/comment_text"
+        style="@style/CommentText"
+        android:layout_width="0dp"
+        android:layout_weight="2"
+        android:layout_height="wrap_content"
+        tools:text="A comment content" />
+
+</LinearLayout>
\ No newline at end of file
diff --git a/app/src/main/res/values/styles.xml b/app/src/main/res/values/styles.xml
index 8644854..6fd611b 100644
--- a/app/src/main/res/values/styles.xml
+++ b/app/src/main/res/values/styles.xml
@@ -62,4 +62,27 @@
         <item name="android:layout_marginTop">5dp</item>
         <item name="android:layout_marginBottom">2dp</item>
     </style>
+
+
+    <!-- Comments style -->
+    <!-- Comments contener -->
+    <style name="CommentContener">
+        <item name="android:paddingTop">0dp</item>
+        <item name="android:paddingStart">5dp</item>
+        <item name="android:paddingEnd">5dp</item>
+        <item name="android:paddingBottom">0dp</item>
+    </style>
+
+    <!-- Comment user name -->
+    <style name="CommentUserName">
+        <item name="android:layout_gravity">center</item>
+        <item name="android:paddingStart">2dp</item>
+        <item name="android:layout_marginEnd">5dp</item>
+    </style>
+
+    <!-- Comment text -->
+    <style name="CommentText">
+        <item name="android:layout_gravity">center</item>
+        <item name="android:textColor">@android:color/black</item>
+    </style>
 </resources>