diff --git a/fixtures/spatial-externalmesh-glb.ts b/fixtures/spatial-externalmesh-glb.ts
new file mode 100644
index 0000000..0ffdd02
--- /dev/null
+++ b/fixtures/spatial-externalmesh-glb.ts
@@ -0,0 +1 @@
+// TODO
\ No newline at end of file
diff --git a/fixtures/spatial-externalmesh-glb.xsml b/fixtures/spatial-externalmesh-glb.xsml
index 759f436..2bc47c1 100644
--- a/fixtures/spatial-externalmesh-glb.xsml
+++ b/fixtures/spatial-externalmesh-glb.xsml
@@ -6,7 +6,5 @@
   <space>
     <mesh ref="my" />
   </space>
-  <script type="module">
-    console.log('hello world', new URL('https://example.com'));
-  </script>
+  <script src="./spatial-externalmesh-glb.ts"></script>
 </xsml>
diff --git a/src/impl-headless.ts b/src/impl-headless.ts
index c6b0fb9..3ad0f40 100644
--- a/src/impl-headless.ts
+++ b/src/impl-headless.ts
@@ -117,6 +117,8 @@ export class HeadlessNativeDocument extends EventTarget implements NativeDocumen
   closed: boolean = false;
 
   private _scene: BABYLON.Scene;
+  private _preloadMeshes: Map<string, Array<BABYLON.AbstractMesh | BABYLON.TransformNode>> = new Map();
+  private _preloadAnimationGroups: Map<string, BABYLON.AnimationGroup[]> = new Map();
 
   constructor() {
     super();
@@ -136,11 +138,11 @@ export class HeadlessNativeDocument extends EventTarget implements NativeDocumen
   getContainerPose(): XRPose {
     throw new Error('Method not implemented.');
   }
-  getPreloadedMeshes(): Map<string, BABYLON.AbstractMesh[]> {
-    throw new Error('Method not implemented.');
+  getPreloadedMeshes(): Map<string, Array<BABYLON.AbstractMesh | BABYLON.TransformNode>> {
+    return this._preloadMeshes;
   }
   getPreloadedAnimationGroups(): Map<string, BABYLON.AnimationGroup[]> {
-    throw new Error('Method not implemented.');
+    return this._preloadAnimationGroups;
   }
   observeInputEvent(name?: string): void {
     throw new Error('Method not implemented.');
diff --git a/src/impl-interfaces.ts b/src/impl-interfaces.ts
index 3ed6377..65b0690 100644
--- a/src/impl-interfaces.ts
+++ b/src/impl-interfaces.ts
@@ -184,7 +184,7 @@ export interface NativeDocument extends EventTarget {
    * 
    * When loading a XSML document, the implementation should preload the specific meshes.
    */
-  getPreloadedMeshes(): Map<string, BABYLON.AbstractMesh[]>;
+  getPreloadedMeshes(): Map<string, Array<BABYLON.AbstractMesh | BABYLON.TransformNode>>;
   /**
    * It returns a map of preloaded animation groups.
    */
diff --git a/src/living/nodes/HTMLLinkElement.ts b/src/living/nodes/HTMLLinkElement.ts
index 09e33f8..c517936 100644
--- a/src/living/nodes/HTMLLinkElement.ts
+++ b/src/living/nodes/HTMLLinkElement.ts
@@ -176,21 +176,56 @@ export default class HTMLLinkElementImpl extends HTMLElementImpl implements HTML
   }
 
   private async _loadStylesheet() {
-    // TODO
+    throw new DOMException('Not implemented yet.', 'NOT_SUPPORTED_ERR');
   }
 
   private async _loadSpatialModel() {
-    const nativeDocument = this._hostObject;
-    const url = new URL(this.href, this._ownerDocument._URL);
-    const resArrayBuffer = await nativeDocument.userAgent.resourceLoader.fetch(url.href, {}, 'arraybuffer');
-    const extname = path.extname(url.pathname);
-    const importedResult = await BABYLON.SceneLoader.ImportMeshAsync(
-      '',
-      '',
-      new Uint8Array(resArrayBuffer),
-      nativeDocument.getNativeScene(),
-      null,
-      extname
-    );
+    const id = this.getAttribute('id');
+    if (id == null) {
+      throw new DOMException('The id attribute is required for spatial-model.', 'INVALID_STATE_ERR');
+    }
+
+    try {
+      const nativeDocument = this._hostObject;
+      const url = new URL(this.href, this._ownerDocument._URL);
+      const resArrayBuffer = await nativeDocument.userAgent.resourceLoader.fetch(url.href, {}, 'arraybuffer');
+      const extname = path.extname(url.pathname);
+      const importedResult = await BABYLON.SceneLoader.ImportMeshAsync(
+        '',
+        '',
+        new Uint8Array(resArrayBuffer),
+        nativeDocument.getNativeScene(),
+        null,
+        extname
+      );
+
+      const transformNodesAndMeshes = importedResult.transformNodes.concat(importedResult.meshes);
+      for (const node of transformNodesAndMeshes) {
+        node.setEnabled(false);
+        /**
+         * If the extension is .glb or .gltf, we assume the nodes are in right-handed system.
+         * 
+         * Babylon.js doesn't convert the mesh to left-handed system even though the loader and scene are in left-handed system, it
+         * works with root node's rotation and scaling correction and the renderer, thus it doesn't work for our case, that requires
+         * the right data in the left-handed system for mesh itself.
+         * 
+         * Thus we add a tag to the node to indicate that the mesh is in right-handed system, and we will convert it to left-handed
+         * at serializer.
+         */
+        if (extname === '.glb' || extname === '.gltf') {
+          /**
+           * The tag will be copied when this node is cloned, so this is a exact match for our use case and don't need to handle the
+           * same tagging on the cloned nodes.
+           */
+          BABYLON.Tags.AddTagsTo(node, 'right-handed-system');
+        }
+      }
+      this._hostObject.getPreloadedMeshes().set(id, transformNodesAndMeshes);
+      if (importedResult.animationGroups?.length > 0) {
+        this._hostObject.getPreloadedAnimationGroups().set(id, importedResult.animationGroups);
+      }
+    } catch (err) {
+      throw new DOMException(`Failed to load spatial model(${this.href}): ${err.message}`, 'INVALID_STATE_ERR');
+    }
   }
 }
diff --git a/src/living/nodes/SpatialMeshElement.ts b/src/living/nodes/SpatialMeshElement.ts
index f06cde5..29c3398 100644
--- a/src/living/nodes/SpatialMeshElement.ts
+++ b/src/living/nodes/SpatialMeshElement.ts
@@ -1,6 +1,27 @@
+import BABYLON from 'babylonjs';
 import { NativeDocument } from '../../impl-interfaces';
+import DOMExceptionImpl from '../domexception';
 import { SpatialElement } from './SpatialElement';
 
+export function cloneWithOriginalRefs(
+  source: BABYLON.Node,
+  name: string,
+  newParent: BABYLON.Node,
+  onClonedObversaval?: (origin: BABYLON.Node, cloned: BABYLON.Node) => void
+) {
+  const result = source.clone(name, newParent, true);
+  result.setEnabled(true);
+
+  if (typeof onClonedObversaval === 'function') {
+    onClonedObversaval(source, result);
+  }
+  const directDescendantsOfSource = source.getDescendants(true);
+  for (let child of directDescendantsOfSource) {
+    cloneWithOriginalRefs(child, child.name, result, onClonedObversaval);
+  }
+  return result;
+}
+
 export default class SpatialMeshElement extends SpatialElement {
   constructor(
     hostObject: NativeDocument,
@@ -12,8 +33,120 @@ export default class SpatialMeshElement extends SpatialElement {
     });
   }
 
+  get ref(): string {
+    return this.getAttribute('ref');
+  }
+  set ref(value: string) {
+    this.setAttribute('ref', value);
+  }
+
+  get selector(): string {
+    return this.getAttribute('selector') || '__root__';
+  }
+  set selector(value: string) {
+    this.setAttribute('selector', value);
+  }
+
   _attach(): void {
-    super._attach();
-    // TODO
+    super._attach(this._instantiate());
+  }
+
+  _instantiate(): BABYLON.Node {
+    const { ref, selector } = this;
+
+    if (!ref) {
+      throw new DOMExceptionImpl('ref is required in <mesh>', 'INVALID_STATE_ERR');
+    }
+    if (!this._hostObject.getPreloadedMeshes().has(ref)) {
+      throw new DOMExceptionImpl(`No mesh with ref(${ref}) is preloaded`, 'INVALID_STATE_ERR');
+    }
+
+    const transformNodesAndMeshes = this._hostObject.getPreloadedMeshes().get(ref);
+    if (!transformNodesAndMeshes || !transformNodesAndMeshes.length) {
+      throw new DOMExceptionImpl(`No mesh or transforms with ref(${ref}) is found from preloaded resource`, 'INVALID_STATE_ERR');
+    }
+
+    const targetMesh = transformNodesAndMeshes.find((node) => node.name === selector);
+    if (!targetMesh) {
+      throw new DOMExceptionImpl(`No mesh or transform with selector(${selector}) is found from preloaded resource`, 'INVALID_STATE_ERR');
+    }
+
+    const rootName = this.id || this.getAttribute('name') || this.localName;
+    const originUidToClonedMap: { [key: number]: BABYLON.Node } = {};
+    const clonedMesh = cloneWithOriginalRefs(targetMesh, rootName, null, (origin, cloned) => {
+      originUidToClonedMap[origin.uniqueId] = cloned;
+    });
+
+    /** Set the cloned skeleton, it set the new bone's linking transforms to new. */
+    clonedMesh.getChildMeshes().forEach((childMesh) => {
+      if (childMesh.skeleton) {
+        const clonedSkeleton = childMesh.skeleton.clone(`${childMesh.skeleton.name}-cloned`);
+        clonedSkeleton.bones.forEach(bone => {
+          const linkedTransformNode = bone.getTransformNode();
+          if (!originUidToClonedMap[linkedTransformNode.uniqueId]) {
+            throw new TypeError(`Could not find the linked transform node(${linkedTransformNode.name}) for bone(${bone.name})`);
+          } else {
+            const newTransform = originUidToClonedMap[linkedTransformNode.uniqueId];
+            if (newTransform.getClassName() === 'TransformNode') {
+              bone.linkTransformNode(newTransform as BABYLON.TransformNode);
+            } else {
+              throw new TypeError(`The linked transform node(${linkedTransformNode.name}) for bone(${bone.name}) is not a transform node, actual type is "${newTransform.getClassName()}".`);
+            }
+          }
+        });
+        childMesh.skeleton = clonedSkeleton;
+      }
+    });
+
+    /**
+     * The Babylonjs won't clone the animation group when the related meshes are cloned.
+     * 
+     * In this case, we need to clone the animation groups manually, and set the new targets
+     * to the cloned meshes and its related animation groups.
+     */
+    const animationGroups = this._hostObject.getPreloadedAnimationGroups().get(ref);
+    if (animationGroups) {
+      for (let i = 0; i < animationGroups.length; i++) {
+        const animationGroup = animationGroups[i];
+        if (animationGroup.targetedAnimations.length <= 0) {
+          continue;
+        }
+        let id = `${i}`;
+        if (this.id) {
+          id = `#${this.id}`;
+        }
+        const newAnimationGroup = animationGroup.clone(
+          `${animationGroup.name}/${id}`,
+          (oldTarget: BABYLON.Node) => originUidToClonedMap[oldTarget.uniqueId],
+          false
+        );
+
+        /**
+         * When an animation group is cloned into space, we added the following listeners to mark
+         * the animation group as dirty.
+         */
+        function markDirty(animationGroup: BABYLON.AnimationGroup) {
+          /** FIXME(Yorkie): we use the metadata._isDirty as the dirty-update flag for animation group */
+          if (!animationGroup.metadata) {
+            animationGroup.metadata = {};
+          }
+          animationGroup.metadata._isDirty = true;
+        }
+        newAnimationGroup.onAnimationGroupPlayObservable.add(markDirty);
+        newAnimationGroup.onAnimationGroupEndObservable.add(markDirty);
+        newAnimationGroup.onAnimationGroupPauseObservable.add(markDirty);
+
+        // If the animation group is playing, stop it and start the new one.
+        if (animationGroup.isPlaying === true) {
+          try {
+            newAnimationGroup.start(animationGroup.loopAnimation);
+          } catch (err) {
+            console.warn(`Failed to start the animation group(${newAnimationGroup.name}): ${err.message}`);
+          }
+          animationGroup.stop();
+        }
+      }
+    }
+    return clonedMesh;
   }
 }