diff --git a/app/controllers/api/v1/sessions_controller.rb b/app/controllers/api/v1/sessions_controller.rb
index 50fc695..c376d67 100644
--- a/app/controllers/api/v1/sessions_controller.rb
+++ b/app/controllers/api/v1/sessions_controller.rb
@@ -1,26 +1,26 @@
-class Api::V1::SessionsController < ApplicationController
-  def create
-    @user = User.find_by(email: login_params[:email])
-
-    if @user&.valid_password?(login_params[:password])
-      token = JsonWebToken.encode({
-        user_id: @user.id,
-        jti: SecureRandom.uuid,
-        exp: Time.now.to_i + ENV["token_expire_time"].to_i
-      })
-      response.headers['Authorization'] = "Bearer #{token}"
-    else
-      render_error :unauthorized, "Email or password is incorrect"
-    end
-  end
-
-  def destroy
-    response.headers.delete('Authorization')
-  end
-
-  private
-
-  def login_params
-    params.permit User::LOGIN_PARAMS
-  end
-end
+class Api::V1::SessionsController < ApplicationController
+  def create
+    @user = User.find_by(email: login_params[:email])
+
+    if @user&.valid_password?(login_params[:password])
+      token = JsonWebToken.encode({
+        user_id: @user.id,
+        jti: SecureRandom.uuid,
+        exp: Time.now.to_i + ENV["token_expire_time"].to_i
+      })
+      response.headers['Authorization'] = "Bearer #{token}"
+    else
+      render_error :unauthorized, "Email or password is incorrect"
+    end
+  end
+
+  def destroy
+    response.headers.delete('Authorization')
+  end
+
+  private
+
+  def login_params
+    params.permit User::LOGIN_PARAMS
+  end
+end
diff --git a/app/controllers/api/v1/users_controller.rb b/app/controllers/api/v1/users_controller.rb
index 48fdb81..3c3ece7 100644
--- a/app/controllers/api/v1/users_controller.rb
+++ b/app/controllers/api/v1/users_controller.rb
@@ -1,17 +1,17 @@
-class Api::V1::UsersController < ApplicationController
-  def create
-    @user = User.create(user_params)
-
-    if @user.errors.blank?
-      render :create, status: :ok
-    else
-      render_error :bad_request, @user.errors.full_messages
-    end
-  end
-
-  private
-
-  def user_params
-    params.permit User::USER_PARAMS
-  end
-end
+class Api::V1::UsersController < ApplicationController
+  def create
+    @user = User.create(user_params)
+
+    if @user.errors.blank?
+      render :create, status: :ok
+    else
+      render_error :bad_request, @user.errors.full_messages
+    end
+  end
+
+  private
+
+  def user_params
+    params.permit User::USER_PARAMS
+  end
+end
diff --git a/app/controllers/api/v1/wallets_controller.rb b/app/controllers/api/v1/wallets_controller.rb
new file mode 100644
index 0000000..b2dd969
--- /dev/null
+++ b/app/controllers/api/v1/wallets_controller.rb
@@ -0,0 +1,77 @@
+class Api::V1::WalletsController < ApplicationController
+  before_action :authenticate_request!
+  before_action :find_wallet, only: [:show, :update, :destroy]
+
+  def index
+    @wallets = []
+    current_user.user_wallets.each do |user_wallet|
+      @wallets.push(user_wallet.wallet)
+    end
+    render :index, status: :ok
+  end
+
+  def create
+    @wallet = Wallet.new(create_params)
+
+    if @wallet.save
+      UserWallet.create(
+        user_id: current_user.id,
+        wallet_id: @wallet.id,
+        user_role: User::roles[:OWNER]
+      )
+
+      render :create, status: :created
+    else
+      render_error :bad_request, "Create wallet failed"
+    end
+  end
+
+  def show
+    if accessible?
+      render :show, status: :ok
+    else
+      render_error :forbidden, "Not allow to access this wallet"
+    end
+  end
+
+  def update
+    if owner?
+      @wallet.update(update_params)
+      render :update, status: :ok
+    else
+      render_error :forbidden, "Not allow to update this wallet"
+    end
+  end
+
+  def destroy
+    if owner?
+      @wallet.destroy
+    else
+      render_error :forbidden, "Not allow to delete this wallet"
+    end
+  end
+
+  private
+
+  def create_params
+    params.permit(Wallet::CREATE_PARAMS)
+  end
+
+  def update_params
+    params.permit(Wallet::UPDATE_PARAMS)
+  end
+
+  def find_wallet
+    @wallet = Wallet.find_by(id: params[:id])
+
+    render_error :not_found, "Wallet ##{params[:id]} not found" unless @wallet
+  end
+
+  def owner?
+    UserWallet.find_by(user_id: current_user.id, wallet_id: @wallet.id, user_role: User::roles[:OWNER])
+  end
+
+  def accessible?
+    UserWallet.find_by(user_id: current_user.id, wallet_id: @wallet.id)
+  end
+end
diff --git a/app/controllers/application_controller.rb b/app/controllers/application_controller.rb
index fa54cbc..2e0b1ea 100644
--- a/app/controllers/application_controller.rb
+++ b/app/controllers/application_controller.rb
@@ -1,8 +1,39 @@
 class ApplicationController < ActionController::API
+  rescue_from Exception, with: :rescue_error
+
+  attr_reader :current_user
+
   protected
+  def authenticate_request!
+    unless user_id_in_token?
+      render_error :unauthorized, "Not authenticated"
+      return
+    end
+    @current_user = User.find(auth_token['user_id'])
+  rescue JWT::VerificationError, JWT::DecodeError
+    render_error :unauthorized, "Not authenticated"
+  end
 
   def render_error status, message
     @error_message = message
     render 'api/error', status: status
   end
+
+  private
+  def http_token
+      @http_token = request.headers['Authorization'].split(' ').last if request.headers['Authorization'].present?
+  end
+
+  def auth_token
+    @auth_token = JsonWebToken.decode(http_token)
+  end
+
+  def user_id_in_token?
+    http_token && auth_token && auth_token[:user_id].to_i
+  end
+
+  def rescue_error error
+    @error_message = error.message
+    render 'api/error', status: :bad_request
+  end
 end
diff --git a/app/models/user.rb b/app/models/user.rb
index 447de44..ebf9a48 100644
--- a/app/models/user.rb
+++ b/app/models/user.rb
@@ -2,6 +2,10 @@ class User < ApplicationRecord
   USER_PARAMS = %i(email password password_confirmation name).freeze
   LOGIN_PARAMS = %i(email password).freeze
 
+  enum roles: [:OWNER, :MANAGER, :OBSERVER]
+
+  has_many :user_wallets, dependent: :destroy
+
   # Include default devise modules. Others available are:
   # :confirmable, :lockable, :timeoutable, :trackable and :omniauthable
   devise :database_authenticatable, :registerable,
diff --git a/app/models/user_wallet.rb b/app/models/user_wallet.rb
new file mode 100644
index 0000000..166ca40
--- /dev/null
+++ b/app/models/user_wallet.rb
@@ -0,0 +1,4 @@
+class UserWallet < ApplicationRecord
+  belongs_to :user
+  belongs_to :wallet
+end
diff --git a/app/models/wallet.rb b/app/models/wallet.rb
new file mode 100644
index 0000000..acff356
--- /dev/null
+++ b/app/models/wallet.rb
@@ -0,0 +1,6 @@
+class Wallet < ApplicationRecord
+  CREATE_PARAMS = %i(name)
+  UPDATE_PARAMS = %i(name is_freezed)
+
+  has_many :user_wallets, dependent: :destroy
+end
diff --git a/app/views/api/error.json.jbuilder b/app/views/api/error.json.jbuilder
index bd5a7bc..49a5b4a 100644
--- a/app/views/api/error.json.jbuilder
+++ b/app/views/api/error.json.jbuilder
@@ -1,3 +1,3 @@
-json.data do
-  json.message @error_message || 'Some thing went wrong'
-end
+json.data do
+  json.message @error_message || 'Some thing went wrong'
+end
diff --git a/app/views/api/v1/sessions/create.json.jbuilder b/app/views/api/v1/sessions/create.json.jbuilder
index 1c09018..0837c76 100644
--- a/app/views/api/v1/sessions/create.json.jbuilder
+++ b/app/views/api/v1/sessions/create.json.jbuilder
@@ -1,5 +1,5 @@
-json.data do
-  json.id @user.id
-  json.email @user.email
-  json.name @user.name
-end
+json.data do
+  json.id @user.id
+  json.email @user.email
+  json.name @user.name
+end
diff --git a/app/views/api/v1/sessions/destroy.json.jbuilder b/app/views/api/v1/sessions/destroy.json.jbuilder
index 48035f0..bc6ec38 100644
--- a/app/views/api/v1/sessions/destroy.json.jbuilder
+++ b/app/views/api/v1/sessions/destroy.json.jbuilder
@@ -1,3 +1,3 @@
-json.data do
-  json.message "Logout successfully"
-end
+json.data do
+  json.message "Logout successfully"
+end
diff --git a/app/views/api/v1/users/create.json.jbuilder b/app/views/api/v1/users/create.json.jbuilder
index 5ede574..8dc1985 100644
--- a/app/views/api/v1/users/create.json.jbuilder
+++ b/app/views/api/v1/users/create.json.jbuilder
@@ -1,3 +1,3 @@
-json.data do
-  json.user @user
-end
+json.data do
+  json.user @user
+end
diff --git a/app/views/api/v1/wallets/create.json.jbuilder b/app/views/api/v1/wallets/create.json.jbuilder
new file mode 100644
index 0000000..9da88db
--- /dev/null
+++ b/app/views/api/v1/wallets/create.json.jbuilder
@@ -0,0 +1,3 @@
+json.data do
+  json.wallet @wallet
+end
diff --git a/app/views/api/v1/wallets/destroy.json.jbuilder b/app/views/api/v1/wallets/destroy.json.jbuilder
new file mode 100644
index 0000000..0254df5
--- /dev/null
+++ b/app/views/api/v1/wallets/destroy.json.jbuilder
@@ -0,0 +1,3 @@
+json.data do
+  json.message "Delete the wallet successfully"
+end
diff --git a/app/views/api/v1/wallets/index.json.jbuilder b/app/views/api/v1/wallets/index.json.jbuilder
new file mode 100644
index 0000000..edb4f8a
--- /dev/null
+++ b/app/views/api/v1/wallets/index.json.jbuilder
@@ -0,0 +1,3 @@
+json.data do
+  json.wallets @wallets
+end
diff --git a/app/views/api/v1/wallets/show.json.jbuilder b/app/views/api/v1/wallets/show.json.jbuilder
new file mode 100644
index 0000000..9da88db
--- /dev/null
+++ b/app/views/api/v1/wallets/show.json.jbuilder
@@ -0,0 +1,3 @@
+json.data do
+  json.wallet @wallet
+end
diff --git a/app/views/api/v1/wallets/update.json.jbuilder b/app/views/api/v1/wallets/update.json.jbuilder
new file mode 100644
index 0000000..9da88db
--- /dev/null
+++ b/app/views/api/v1/wallets/update.json.jbuilder
@@ -0,0 +1,3 @@
+json.data do
+  json.wallet @wallet
+end
diff --git a/config/routes.rb b/config/routes.rb
index 74cf3a2..db3be55 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -7,6 +7,8 @@
       post '/login', to: "sessions#create"
       post '/logout', to: "sessions#destroy"
       post '/signup', to: "users#create"
+
+      resources :wallets, only: [:index, :create, :show, :update, :destroy]
     end  
   end
 end
diff --git a/db/migrate/20211110172151_create_wallets.rb b/db/migrate/20211110172151_create_wallets.rb
new file mode 100644
index 0000000..ec7fb5d
--- /dev/null
+++ b/db/migrate/20211110172151_create_wallets.rb
@@ -0,0 +1,11 @@
+class CreateWallets < ActiveRecord::Migration[6.1]
+  def change
+    create_table :wallets do |t|
+      t.string :name, null: false, default: ""
+      t.integer :total, null: false, default: 0
+      t.boolean :is_freezed, null: false, default: false
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20211110173054_create_user_wallets.rb b/db/migrate/20211110173054_create_user_wallets.rb
new file mode 100644
index 0000000..f371f50
--- /dev/null
+++ b/db/migrate/20211110173054_create_user_wallets.rb
@@ -0,0 +1,9 @@
+class CreateUserWallets < ActiveRecord::Migration[6.1]
+  def change
+    create_table :user_wallets do |t|
+      t.integer :user_role, null: false, default: 0
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20211110173638_add_user_to_user_wallets.rb b/db/migrate/20211110173638_add_user_to_user_wallets.rb
new file mode 100644
index 0000000..22bca9c
--- /dev/null
+++ b/db/migrate/20211110173638_add_user_to_user_wallets.rb
@@ -0,0 +1,5 @@
+class AddUserToUserWallets < ActiveRecord::Migration[6.1]
+  def change
+    add_reference :user_wallets, :user, foreign_key: true
+  end
+end
diff --git a/db/migrate/20211110173738_add_wallet_to_user_wallets.rb b/db/migrate/20211110173738_add_wallet_to_user_wallets.rb
new file mode 100644
index 0000000..574f37f
--- /dev/null
+++ b/db/migrate/20211110173738_add_wallet_to_user_wallets.rb
@@ -0,0 +1,5 @@
+class AddWalletToUserWallets < ActiveRecord::Migration[6.1]
+  def change
+    add_reference :user_wallets, :wallet, foreign_key: true
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 40974e2..1cd4e9f 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,7 +10,17 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 2021_11_08_072758) do
+ActiveRecord::Schema.define(version: 2021_11_10_173738) do
+
+  create_table "user_wallets", charset: "utf8mb4", force: :cascade do |t|
+    t.integer "user_role", default: 0, null: false
+    t.datetime "created_at", precision: 6, null: false
+    t.datetime "updated_at", precision: 6, null: false
+    t.bigint "user_id"
+    t.bigint "wallet_id"
+    t.index ["user_id"], name: "index_user_wallets_on_user_id"
+    t.index ["wallet_id"], name: "index_user_wallets_on_wallet_id"
+  end
 
   create_table "users", charset: "utf8mb4", force: :cascade do |t|
     t.string "email", default: "", null: false
@@ -29,4 +39,14 @@
     t.index ["reset_password_token"], name: "index_users_on_reset_password_token", unique: true
   end
 
+  create_table "wallets", charset: "utf8mb4", force: :cascade do |t|
+    t.string "name", default: "", null: false
+    t.integer "total", default: 0, null: false
+    t.boolean "is_freezed", default: false, null: false
+    t.datetime "created_at", precision: 6, null: false
+    t.datetime "updated_at", precision: 6, null: false
+  end
+
+  add_foreign_key "user_wallets", "users"
+  add_foreign_key "user_wallets", "wallets"
 end
diff --git a/test/fixtures/user_wallets.yml b/test/fixtures/user_wallets.yml
new file mode 100644
index 0000000..5181636
--- /dev/null
+++ b/test/fixtures/user_wallets.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+# This model initially had no columns defined. If you add columns to the
+# model remove the '{}' from the fixture names and add the columns immediately
+# below each fixture, per the syntax in the comments below
+#
+one: {}
+# column: value
+#
+two: {}
+# column: value
diff --git a/test/fixtures/wallets.yml b/test/fixtures/wallets.yml
new file mode 100644
index 0000000..5181636
--- /dev/null
+++ b/test/fixtures/wallets.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+# This model initially had no columns defined. If you add columns to the
+# model remove the '{}' from the fixture names and add the columns immediately
+# below each fixture, per the syntax in the comments below
+#
+one: {}
+# column: value
+#
+two: {}
+# column: value
diff --git a/test/models/user_wallet_test.rb b/test/models/user_wallet_test.rb
new file mode 100644
index 0000000..c84d94e
--- /dev/null
+++ b/test/models/user_wallet_test.rb
@@ -0,0 +1,7 @@
+require "test_helper"
+
+class UserWalletTest < ActiveSupport::TestCase
+  # test "the truth" do
+  #   assert true
+  # end
+end
diff --git a/test/models/wallet_test.rb b/test/models/wallet_test.rb
new file mode 100644
index 0000000..fa46e40
--- /dev/null
+++ b/test/models/wallet_test.rb
@@ -0,0 +1,7 @@
+require "test_helper"
+
+class WalletTest < ActiveSupport::TestCase
+  # test "the truth" do
+  #   assert true
+  # end
+end