diff --git a/07.ls_object/file.rb b/07.ls_object/file.rb
new file mode 100644
index 0000000000..0bb292fb8f
--- /dev/null
+++ b/07.ls_object/file.rb
@@ -0,0 +1,58 @@
+# frozen_string_literal: true
+
+module LS
+  class File
+    FILE_TYPE_ABBRV = {
+      'file' => '-',
+      'directory' => 'd',
+      'characterSpecial' => 'c',
+      'blockSpecial' => 'b',
+      'fifo' => 'p',
+      'link' => 'l',
+      'socket' => 's'
+    }.freeze
+
+    FILE_PERMISSION_TEXT = {
+      '0' => '---',
+      '1' => '--x',
+      '2' => '-w-',
+      '3' => '-wx',
+      '4' => 'r--',
+      '5' => 'r-x',
+      '6' => 'rw-',
+      '7' => 'rwx'
+    }.freeze
+
+    attr_reader :file_name, :file_mode, :nlink, :user, :group, :size, :mod_month, :mod_day, :mod_time
+
+    def initialize(file_name)
+      raw_stat = ::File.lstat(file_name)
+      @file_name = file_name
+      @file_mode = file_mode_text(raw_stat)
+      @nlink = raw_stat.nlink.to_s
+      @user = Etc.getpwuid(raw_stat.uid).name
+      @group = Etc.getgrgid(raw_stat.gid).name
+      @size = raw_stat.size.to_s
+      @mod_month = raw_stat.mtime.month.to_s
+      @mod_day = raw_stat.mtime.day.to_s
+      @mod_time = raw_stat.mtime.strftime('%H:%M')
+    end
+
+    def stat
+      [file_mode, nlink, user, group, size, mod_month, mod_day, mod_time]
+    end
+
+    private
+
+    def convert_file_mode_to_octal_string(mode)
+      mode.to_s(8)
+    end
+
+    def file_mode_text(stat)
+      type = FILE_TYPE_ABBRV[stat.ftype]
+      octalized_file_mode = convert_file_mode_to_octal_string(stat.mode)
+      file_mode = octalized_file_mode.length == 5 ? "0#{octalized_file_mode}" : octalized_file_mode
+      "#{type}#{file_mode[3..5].chars.map { |c| FILE_PERMISSION_TEXT[c] }.join}"
+    end
+  end
+end
diff --git a/07.ls_object/file_list.rb b/07.ls_object/file_list.rb
new file mode 100644
index 0000000000..17194bb04e
--- /dev/null
+++ b/07.ls_object/file_list.rb
@@ -0,0 +1,64 @@
+# frozen_string_literal: true
+
+require_relative 'file'
+
+module LS
+  class FileList
+    attr_reader :files
+    attr_accessor :reverse_order, :long_format, :max_column
+
+    def initialize(options)
+      file_names = options.include?(:a) ? Dir.glob('*', ::File::FNM_DOTMATCH) : Dir.glob('*')
+      file_names.reverse! if options.include?(:r)
+      @files = file_names.map { |file_name| LS::File.new(file_name) }
+      @reverse_order = options.include?(:r)
+      @long_format = options.include?(:l)
+      @max_column = long_format ? 1 : 3
+    end
+
+    def current_directory_stats
+      file_stats_array = files.map { |file| file.stat }
+      file_stats_array_per_column = file_stats_array.transpose
+
+      max_length_per_column = {}
+      file_stats_array_per_column.each_with_index do |file_stats, idx|
+        max_length_per_column[idx] = file_stats.max_by(&:length).length
+      end
+
+      file_stats_array.map.with_index do |file_stats, idx|
+        justify_file_stats = file_stats.map.with_index do
+          _1.rjust(max_length_per_column[_2])
+        end
+
+        file_names = []
+        file_names[idx] = (justify_file_stats << file_names[idx]).join(' ')
+      end
+    end
+
+    def show
+      matrix.map { |m| m.join.rstrip!.concat("\n") }.join
+    end
+
+    private
+
+    def matrix
+      num_of_files = files.size
+
+      return [] if num_of_files == 0
+
+      formatted_files = long_format ? current_directory_stats : files.map { |file| file.file_name }
+
+      num_of_display_rows = (num_of_files % max_column).zero? ? num_of_files.div(max_column) : num_of_files.div(max_column) + 1
+
+      formatted_files.each_slice(num_of_display_rows).map do |matrix_col|
+        matrix_col.fill('', matrix_col.size..(num_of_display_rows - 1)) unless matrix_col.size == num_of_display_rows
+        longest_file_name = matrix_col.max_by(&:length).length
+
+        matrix_col.map do |file_name|
+          diff = longest_file_name - file_name.length
+          "#{file_name}#{' ' * diff if diff.positive?}#{' ' * 4}"
+        end
+      end.transpose
+    end
+  end
+end
diff --git a/07.ls_object/ls.rb b/07.ls_object/ls.rb
new file mode 100755
index 0000000000..2454319216
--- /dev/null
+++ b/07.ls_object/ls.rb
@@ -0,0 +1,14 @@
+#!/usr/bin/env ruby
+
+# frozen_string_literal: true
+
+require 'etc'
+
+require_relative 'option'
+require_relative 'file_list'
+
+options = LS::OptionParser.new(ARGV).options
+
+files = LS::FileList.new(options)
+
+puts files.show
diff --git a/07.ls_object/option.rb b/07.ls_object/option.rb
new file mode 100644
index 0000000000..564d4049e8
--- /dev/null
+++ b/07.ls_object/option.rb
@@ -0,0 +1,37 @@
+# frozen_string_literal: true
+
+require 'optparse'
+
+module LS
+  class OptionParser
+    BANNER = 'Usage: ./ls.rb [options]'
+    OPTION_CHOICES = {
+      '-a': 'Include directory entries whose names begin with a dot (‘.’).',
+      '-r': 'Display files in reverse order.',
+      '-l': 'List files in the long format.'
+    }
+
+    attr_reader :options
+
+    def initialize(argv)
+      @options = parse(argv)
+    end
+
+    def parse(argv)
+      parser = ::OptionParser.new do |opts|
+        opts.banner = BANNER
+        OPTION_CHOICES.each { |name, description|  opts.on(name, description) }
+      end
+
+      begin
+        opts = {}
+        parser.parse!(ARGV, into: opts)
+        opts
+      rescue ::OptionParser::ParseError => e
+        puts e.message
+        puts opts.help
+        exit
+      end
+    end
+  end
+end