diff --git a/src/main/java/com/mr/domain/playing/entity/MidiEvent.java b/src/main/java/com/mr/domain/playing/entity/MidiEvent.java
new file mode 100644
index 00000000..9494e32a
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/entity/MidiEvent.java
@@ -0,0 +1,104 @@
+package com.mr.domain.playing.entity;
+
+import com.mr.domain.playing.entity.enums.MidiType;
+import com.mr.domain.playing.exception.PlayingErrorStatus;
+import com.mr.global.apipayload.exception.GeneralException;
+import jakarta.persistence.*;
+import lombok.AccessLevel;
+import lombok.Builder;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+@Entity
+@Getter
+@Table(
+        name = "midi_event",
+        indexes = {
+                @Index(name = "idx_midi_event_playing_timestamp",
+                        columnList = "playing_id, timestamp_ms")
+        }
+)
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+public class MidiEvent {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "midi_event_id")
+    private Long id;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "playing_id", nullable = false)
+    private Playing playing;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "type", nullable = false)
+    private MidiType type;
+
+    @Column(name = "pitch", nullable = false)
+    private Integer pitch;
+
+    @Column(name = "velocity", nullable = false)
+    private Integer velocity;
+
+    @Column(name = "timestamp_ms", nullable = false)
+    private Long timestampMs;
+
+    @Builder(access = AccessLevel.PRIVATE)
+    private MidiEvent(
+            Playing playing, MidiType type, Integer pitch, Integer velocity, Long timestampMs
+    ) {
+        validatePlaying(playing);
+        validateMidiType(type);
+        validatePitch(pitch);
+        validateVelocity(velocity);
+        validateTimestampMs(timestampMs);
+
+        this.playing = playing;
+        this.type = type;
+        this.pitch = pitch;
+        this.velocity = velocity;
+        this.timestampMs = timestampMs;
+    }
+
+    private static void validatePlaying(Playing playing) {
+        if (playing == null) {
+            throw new GeneralException(PlayingErrorStatus.MISSING_PLAYING);
+        }
+    }
+
+    private static void validateMidiType(MidiType type) {
+        if (type == null) {
+            throw new GeneralException(PlayingErrorStatus.MISSING_MIDI_TYPE);
+        }
+    }
+
+    private static void validatePitch(Integer pitch) {
+        if (pitch == null || pitch < 0 || pitch > 127) {
+            throw new GeneralException(PlayingErrorStatus.INVALID_PITCH_RANGE);
+        }
+    }
+
+    private static void validateVelocity(Integer velocity) {
+        if (velocity == null || velocity < 0 || velocity > 127) {
+            throw new GeneralException(PlayingErrorStatus.INVALID_VELOCITY_RANGE);
+        }
+    }
+
+    private static void validateTimestampMs(Long timestampMs) {
+        if (timestampMs == null || timestampMs < 0) {
+            throw new GeneralException(PlayingErrorStatus.INVALID_TIMESTAMP);
+        }
+    }
+
+    public static MidiEvent create(
+            Playing playing, MidiType type, Integer pitch, Integer velocity, Long timestampMs
+    ) {
+        return MidiEvent.builder()
+                .playing(playing)
+                .type(type)
+                .pitch(pitch)
+                .velocity(velocity)
+                .timestampMs(timestampMs)
+                .build();
+    }
+}
diff --git a/src/main/java/com/mr/domain/playing/entity/Playing.java b/src/main/java/com/mr/domain/playing/entity/Playing.java
new file mode 100644
index 00000000..f8cd4e68
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/entity/Playing.java
@@ -0,0 +1,145 @@
+package com.mr.domain.playing.entity;
+
+import com.mr.domain.playing.entity.enums.PlayingMode;
+import com.mr.domain.playing.entity.enums.PlayingStatus;
+import com.mr.domain.playing.exception.PlayingErrorStatus;
+import com.mr.global.apipayload.exception.GeneralException;
+import com.mr.global.entity.BaseCreatedDeletedEntity;
+import jakarta.persistence.*;
+import lombok.AccessLevel;
+import lombok.Builder;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+
+import java.time.LocalDateTime;
+
+@Entity
+@Table(name = "playing")
+@Getter
+@NoArgsConstructor(access = AccessLevel.PROTECTED)
+public class Playing extends BaseCreatedDeletedEntity {
+
+    private static final int DEFAULT_BPM = 120;
+    private static final int MIN_BPM = 50;
+    private static final int MAX_BPM = 200;
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    @Column(name = "playing_id")
+    private Long id;
+
+    // TODO: 유저 ID 연관 관계 설정 예정
+    @Column(name = "user_id", nullable = false)
+    private Long userId;
+
+    // TODO: 백킹트랙 ID 연관 관계 설정 예정
+    @Column(name = "backing_track_id")
+    private Long backingTrackId;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "mode", nullable = false)
+    private PlayingMode mode;
+
+    @Enumerated(EnumType.STRING)
+    @Column(name = "status", nullable = false)
+    private PlayingStatus status;
+
+    @Column(name = "bpm", nullable = false)
+    private Integer bpm;
+
+    @Column(name = "metronome_enabled", nullable = false)
+    private boolean metronomeEnabled;
+
+    // 실제 연주가 시작된 시간
+    @Column(name = "started_at")
+    private LocalDateTime startedAt;
+
+    @Column(name = "ended_at")
+    private LocalDateTime endedAt;
+
+    // 사용자가 연주한 녹음 파일 URL
+    @Column(name = "recording_file_url", length = 255)
+    private String recordingFileUrl;
+
+    @Column(name = "duration")
+    private Integer duration;
+
+    @Column(name = "is_public", nullable = false)
+    private boolean isPublic;
+
+    @Builder(access = AccessLevel.PRIVATE)
+    private Playing(
+            Long userId,
+            Long backingTrackId,
+            PlayingMode mode,
+            PlayingStatus status,
+            Integer bpm,
+            boolean metronomeEnabled,
+            boolean isPublic
+    ) {
+
+        validateUserId(userId);
+        validateBackingTrack(mode, backingTrackId);
+
+        this.userId = userId;
+        this.backingTrackId = backingTrackId;
+        this.mode = mode;
+        this.status = status;
+        this.bpm = resolveBpm(bpm);
+        this.metronomeEnabled = metronomeEnabled;
+        this.isPublic = isPublic;
+    }
+
+    private static void validateUserId(Long userId) {
+        if (userId == null) {
+            throw new GeneralException(PlayingErrorStatus.MISSING_USER_ID);
+        }
+    }
+
+    private static void validateBackingTrack(
+            PlayingMode mode, Long backingTrackId) {
+        if (mode == PlayingMode.BACKING_TRACK && backingTrackId == null) {
+            throw new GeneralException(PlayingErrorStatus.MISSING_BACKING_TRACK_ID);
+        }
+    }
+
+    private static int resolveBpm(Integer bpm) {
+        int resolvedBpm = bpm == null ? DEFAULT_BPM : bpm;
+
+        if (resolvedBpm < MIN_BPM || resolvedBpm > MAX_BPM) {
+            throw new GeneralException(PlayingErrorStatus.INVALID_BPM_RANGE);
+        }
+
+        return resolvedBpm;
+    }
+
+    // 자유 연주 생성
+    public static Playing createFreePlay(
+            Long userId, Integer bpm, boolean metronomeEnabled
+    ) {
+        return Playing.builder()
+                .userId(userId)
+                .mode(PlayingMode.FREE_PLAY)
+                .status(PlayingStatus.READY)
+                .bpm(bpm)
+                .metronomeEnabled(metronomeEnabled)
+                .isPublic(false)
+                .build();
+    }
+
+    // 백킹트랙 연주 생성
+    public static Playing createBackingTrack(
+            Long userId, Long backingTrackId,
+            Integer bpm, boolean metronomeEnabled
+    ) {
+        return Playing.builder()
+                .userId(userId)
+                .backingTrackId(backingTrackId)
+                .mode(PlayingMode.BACKING_TRACK)
+                .status(PlayingStatus.READY)
+                .bpm(bpm)
+                .metronomeEnabled(metronomeEnabled)
+                .isPublic(false)
+                .build();
+    }
+}
diff --git a/src/main/java/com/mr/domain/playing/entity/enums/MidiType.java b/src/main/java/com/mr/domain/playing/entity/enums/MidiType.java
new file mode 100644
index 00000000..f873e09d
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/entity/enums/MidiType.java
@@ -0,0 +1,6 @@
+package com.mr.domain.playing.entity.enums;
+
+public enum MidiType {
+    NOTE_ON,
+    NOTE_OFF
+}
diff --git a/src/main/java/com/mr/domain/playing/entity/enums/PlayingMode.java b/src/main/java/com/mr/domain/playing/entity/enums/PlayingMode.java
new file mode 100644
index 00000000..c5bfa09f
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/entity/enums/PlayingMode.java
@@ -0,0 +1,6 @@
+package com.mr.domain.playing.entity.enums;
+
+public enum PlayingMode {
+    FREE_PLAY,
+    BACKING_TRACK
+}
diff --git a/src/main/java/com/mr/domain/playing/entity/enums/PlayingStatus.java b/src/main/java/com/mr/domain/playing/entity/enums/PlayingStatus.java
new file mode 100644
index 00000000..8d024a49
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/entity/enums/PlayingStatus.java
@@ -0,0 +1,9 @@
+package com.mr.domain.playing.entity.enums;
+
+public enum PlayingStatus {
+    READY,
+    IN_PROGRESS,
+    PAUSED,
+    COMPLETED,
+    AUTO_STOPPED
+}
diff --git a/src/main/java/com/mr/domain/playing/exception/PlayingErrorStatus.java b/src/main/java/com/mr/domain/playing/exception/PlayingErrorStatus.java
new file mode 100644
index 00000000..5ac33811
--- /dev/null
+++ b/src/main/java/com/mr/domain/playing/exception/PlayingErrorStatus.java
@@ -0,0 +1,25 @@
+package com.mr.domain.playing.exception;
+
+import com.mr.global.apipayload.code.BaseCode;
+import lombok.AllArgsConstructor;
+import lombok.Getter;
+import org.springframework.http.HttpStatus;
+
+@Getter
+@AllArgsConstructor
+public enum PlayingErrorStatus implements BaseCode {
+
+    MISSING_USER_ID(HttpStatus.BAD_REQUEST, "PLAYING_400_01", "연주를 기록할 유저 정보(ID)가 누락되었습니다."),
+    INVALID_BPM_RANGE(HttpStatus.BAD_REQUEST, "PLAYING_400_02", "BPM은 50~200 사이의 값이어야 합니다."),
+    MISSING_BACKING_TRACK_ID(HttpStatus.BAD_REQUEST, "PLAYING_400_03", "백킹트랙 연주 모드에서는 백킹트랙 ID가 필수입니다."),
+    MISSING_PLAYING(HttpStatus.BAD_REQUEST, "PLAYING_400_04", "MIDI 이벤트를 기록할 연주 정보가 누락되었습니다."),
+    MISSING_MIDI_TYPE(HttpStatus.BAD_REQUEST, "PLAYING_400_05", "MIDI Type은 필수 입력 값입니다."),
+    INVALID_PITCH_RANGE(HttpStatus.BAD_REQUEST, "PLAYING_400_06", "피치 값은 0~127 사이의 값이어야 합니다."),
+    INVALID_VELOCITY_RANGE(HttpStatus.BAD_REQUEST, "PLAYING_400_07", "강도는 0~127 사이의 값이어야 합니다."),
+    INVALID_TIMESTAMP(HttpStatus.BAD_REQUEST, "PLAYING_400_08", "MIDI 이벤트 타임스탬프는 0 이상이어야 합니다."),
+    ;
+
+    private final HttpStatus status;
+    private final String code;
+    private final String message;
+}