diff --git a/packages/SystemUI/compose/core/Android.bp b/packages/SystemUI/compose/core/Android.bp
new file mode 100644
index 0000000000000..4cfe39225a9b4
--- /dev/null
+++ b/packages/SystemUI/compose/core/Android.bp
@@ -0,0 +1,38 @@
+// Copyright (C) 2022 The Android Open Source Project
+//
+// 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 {
+    // See: http://go/android-license-faq
+    // A large-scale-change added 'default_applicable_licenses' to import
+    // all of the 'license_kinds' from "frameworks_base_packages_SystemUI_license"
+    // to get the below license kinds:
+    //   SPDX-license-identifier-Apache-2.0
+    default_applicable_licenses: ["frameworks_base_packages_SystemUI_license"],
+}
+
+android_library {
+    name: "SystemUIComposeCore",
+    manifest: "AndroidManifest.xml",
+
+    srcs: [
+        "src/**/*.kt",
+    ],
+
+    static_libs: [
+        "androidx.compose.runtime_runtime",
+        "androidx.compose.material3_material3",
+    ],
+
+    kotlincflags: ["-Xjvm-default=all"],
+}
diff --git a/packages/SystemUI/compose/core/AndroidManifest.xml b/packages/SystemUI/compose/core/AndroidManifest.xml
new file mode 100644
index 0000000000000..83c442d2d6f24
--- /dev/null
+++ b/packages/SystemUI/compose/core/AndroidManifest.xml
@@ -0,0 +1,22 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+     Copyright (C) 2022 The Android Open Source Project
+
+     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.
+-->
+
+<manifest xmlns:android="http://schemas.android.com/apk/res/android"
+    package="com.android.systemui.compose.core">
+
+
+</manifest>
diff --git a/packages/SystemUI/compose/core/TEST_MAPPING b/packages/SystemUI/compose/core/TEST_MAPPING
new file mode 100644
index 0000000000000..92a654a63228c
--- /dev/null
+++ b/packages/SystemUI/compose/core/TEST_MAPPING
@@ -0,0 +1,15 @@
+{
+  "presubmit": [
+    {
+      "name": "SystemUIComposeCoreTests",
+      "options": [
+        {
+          "exclude-annotation": "org.junit.Ignore"
+        },
+        {
+          "exclude-annotation": "androidx.test.filters.FlakyTest"
+        }
+      ]
+    }
+  ]
+}
\ No newline at end of file
diff --git a/packages/SystemUI/compose/core/src/com/android/systemui/compose/theme/SystemUITheme.kt b/packages/SystemUI/compose/core/src/com/android/systemui/compose/theme/SystemUITheme.kt
new file mode 100644
index 0000000000000..e4d1bcf0bf89a
--- /dev/null
+++ b/packages/SystemUI/compose/core/src/com/android/systemui/compose/theme/SystemUITheme.kt
@@ -0,0 +1,48 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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 com.android.systemui.compose.theme
+
+import androidx.compose.foundation.isSystemInDarkTheme
+import androidx.compose.material3.MaterialTheme
+import androidx.compose.material3.Typography
+import androidx.compose.material3.dynamicDarkColorScheme
+import androidx.compose.material3.dynamicLightColorScheme
+import androidx.compose.runtime.Composable
+import androidx.compose.ui.platform.LocalContext
+
+/**
+ * The Material 3 theme that should wrap all SystemUI Composables.
+ */
+@Composable
+fun SystemUITheme(
+    isDarkTheme: Boolean = isSystemInDarkTheme(),
+    content: @Composable () -> Unit,
+) {
+    val context = LocalContext.current
+
+    // TODO(b/230605885): Define our typography and color scheme.
+    val colorScheme = if (isDarkTheme) {
+        dynamicDarkColorScheme(context)
+    } else {
+        dynamicLightColorScheme(context)
+    }
+    val typography = Typography()
+
+    MaterialTheme(colorScheme, typography) {
+        content()
+    }
+}
\ No newline at end of file
diff --git a/packages/SystemUI/compose/core/tests/Android.bp b/packages/SystemUI/compose/core/tests/Android.bp
new file mode 100644
index 0000000000000..f8023e2519f82
--- /dev/null
+++ b/packages/SystemUI/compose/core/tests/Android.bp
@@ -0,0 +1,48 @@
+// Copyright (C) 2022 The Android Open Source Project
+//
+// 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 {
+    // See: http://go/android-license-faq
+    // A large-scale-change added 'default_applicable_licenses' to import
+    // all of the 'license_kinds' from "frameworks_base_packages_SystemUI_license"
+    // to get the below license kinds:
+    //   SPDX-license-identifier-Apache-2.0
+    default_applicable_licenses: ["frameworks_base_packages_SystemUI_license"],
+}
+
+// TODO(b/230606318): Make those host tests instead of device tests.
+android_test {
+    name: "SystemUIComposeCoreTests",
+    manifest: "AndroidManifest.xml",
+    test_suites: ["device-tests"],
+    sdk_version: "current",
+    certificate: "platform",
+
+    srcs: [
+        "src/**/*.kt",
+    ],
+
+    static_libs: [
+        "SystemUIComposeCore",
+
+        "androidx.test.runner",
+        "androidx.test.ext.junit",
+
+        "androidx.compose.runtime_runtime",
+        "androidx.compose.ui_ui-test-junit4",
+        "androidx.compose.ui_ui-test-manifest",
+    ],
+
+    kotlincflags: ["-Xjvm-default=enable"],
+}
diff --git a/packages/SystemUI/compose/core/tests/AndroidManifest.xml b/packages/SystemUI/compose/core/tests/AndroidManifest.xml
new file mode 100644
index 0000000000000..729ab989cdc0c
--- /dev/null
+++ b/packages/SystemUI/compose/core/tests/AndroidManifest.xml
@@ -0,0 +1,28 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!-- Copyright (C) 2022 The Android Open Source Project
+
+    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.
+-->
+
+<manifest xmlns:android="http://schemas.android.com/apk/res/android"
+    package="com.android.systemui.compose.core.tests" >
+
+    <application>
+        <uses-library android:name="android.test.runner" />
+    </application>
+
+    <instrumentation android:name="androidx.test.runner.AndroidJUnitRunner"
+                     android:targetPackage="com.android.systemui.compose.core.tests"
+                     android:label="Tests for SystemUIComposeCore"/>
+
+</manifest>
\ No newline at end of file
diff --git a/packages/SystemUI/compose/core/tests/src/com/android/systemui/compose/theme/SystemUIThemeTest.kt b/packages/SystemUI/compose/core/tests/src/com/android/systemui/compose/theme/SystemUIThemeTest.kt
new file mode 100644
index 0000000000000..f1b9e9f58680a
--- /dev/null
+++ b/packages/SystemUI/compose/core/tests/src/com/android/systemui/compose/theme/SystemUIThemeTest.kt
@@ -0,0 +1,43 @@
+/*
+ * Copyright (C) 2022 The Android Open Source Project
+ *
+ * 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 com.android.systemui.compose.theme
+
+import androidx.compose.material3.Text
+import androidx.compose.ui.test.assertIsDisplayed
+import androidx.compose.ui.test.junit4.createComposeRule
+import androidx.compose.ui.test.onNodeWithText
+import androidx.test.ext.junit.runners.AndroidJUnit4
+import org.junit.Rule
+import org.junit.Test
+import org.junit.runner.RunWith
+
+@RunWith(AndroidJUnit4::class)
+class SystemUIThemeTest {
+    @get:Rule
+    val composeRule = createComposeRule()
+
+    @Test
+    fun testThemeShowsContent() {
+        composeRule.setContent {
+            SystemUITheme {
+                Text("foo")
+            }
+        }
+
+        composeRule.onNodeWithText("foo").assertIsDisplayed()
+    }
+}
\ No newline at end of file