diff --git a/app/Services/ItemsService.php b/app/Services/ItemsService.php
index a83aa91..17e1ce0 100644
--- a/app/Services/ItemsService.php
+++ b/app/Services/ItemsService.php
@@ -236,15 +236,33 @@ private function fetchPrices(string $itemType, int $itemId, ?int $clientId, ?str
     }
 
     /**
-     * 품목 생성 (Product 전용)
+     * 품목 생성 (타입에 따라 Products 또는 Materials 테이블에 저장)
+     *
+     * - FG, PT → Products 테이블
+     * - SM, RM, CS → Materials 테이블
      *
      * @param  array  $data  검증된 데이터
      */
-    public function createItem(array $data): Product
+    public function createItem(array $data): Product|Material
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
+        $itemType = strtoupper($data['product_type'] ?? 'FG');
 
+        // Materials 타입 (SM, RM, CS)
+        if (in_array($itemType, ['SM', 'RM', 'CS'])) {
+            return $this->createMaterial($data, $tenantId, $userId, $itemType);
+        }
+
+        // Products 타입 (FG, PT) - 기본값
+        return $this->createProduct($data, $tenantId, $userId);
+    }
+
+    /**
+     * Product 생성 (FG, PT)
+     */
+    private function createProduct(array $data, int $tenantId, int $userId): Product
+    {
         // 품목 코드 중복 시 자동 증가
         $data['code'] = $this->resolveUniqueCode($data['code'], $tenantId);
 
@@ -259,6 +277,82 @@ public function createItem(array $data): Product
         return Product::create($payload);
     }
 
+    /**
+     * Material 생성 (SM, RM, CS)
+     */
+    private function createMaterial(array $data, int $tenantId, int $userId, string $materialType): Material
+    {
+        // 품목 코드 중복 시 자동 증가 (Materials용)
+        $code = $data['code'] ?? $data['material_code'] ?? '';
+        $data['material_code'] = $this->resolveUniqueMaterialCode($code, $tenantId);
+
+        $payload = [
+            'tenant_id' => $tenantId,
+            'created_by' => $userId,
+            'material_type' => $materialType,
+            'material_code' => $data['material_code'],
+            'name' => $data['name'],
+            'unit' => $data['unit'],
+            'category_id' => $data['category_id'] ?? null,
+            'item_name' => $data['item_name'] ?? $data['name'],
+            'specification' => $data['specification'] ?? $data['description'] ?? null,
+            'is_inspection' => $data['is_inspection'] ?? 'N',
+            'search_tag' => $data['search_tag'] ?? null,
+            'remarks' => $data['remarks'] ?? null,
+            'attributes' => $data['attributes'] ?? null,
+            'options' => $data['options'] ?? null,
+            'is_active' => $data['is_active'] ?? true,
+        ];
+
+        return Material::create($payload);
+    }
+
+    /**
+     * Material 코드 중복 체크 및 고유 코드 생성
+     */
+    private function resolveUniqueMaterialCode(string $code, int $tenantId): string
+    {
+        $exists = Material::withTrashed()
+            ->where('tenant_id', $tenantId)
+            ->where('material_code', $code)
+            ->exists();
+
+        if (! $exists) {
+            return $code;
+        }
+
+        // 마지막이 숫자인지 확인
+        if (preg_match('/^(.+?)(\d+)$/', $code, $matches)) {
+            $prefix = $matches[1];
+            $number = (int) $matches[2];
+            $digits = strlen($matches[2]);
+
+            do {
+                $number++;
+                $newCode = $prefix.str_pad($number, $digits, '0', STR_PAD_LEFT);
+                $exists = Material::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('material_code', $newCode)
+                    ->exists();
+            } while ($exists);
+
+            return $newCode;
+        }
+
+        // 마지막이 문자면 -001 추가
+        $suffix = 1;
+        do {
+            $newCode = $code.'-'.str_pad($suffix, 3, '0', STR_PAD_LEFT);
+            $exists = Material::withTrashed()
+                ->where('tenant_id', $tenantId)
+                ->where('material_code', $newCode)
+                ->exists();
+            $suffix++;
+        } while ($exists);
+
+        return $newCode;
+    }
+
     /**
      * 중복되지 않는 고유 코드 생성
      *
@@ -287,7 +381,7 @@ private function resolveUniqueCode(string $code, int $tenantId): string
             // 숫자 증가하며 고유 코드 찾기
             do {
                 $number++;
-                $newCode = $prefix . str_pad($number, $digits, '0', STR_PAD_LEFT);
+                $newCode = $prefix.str_pad($number, $digits, '0', STR_PAD_LEFT);
                 $exists = Product::withTrashed()
                     ->where('tenant_id', $tenantId)
                     ->where('code', $newCode)
@@ -300,7 +394,7 @@ private function resolveUniqueCode(string $code, int $tenantId): string
         // 마지막이 문자면 -001 추가
         $suffix = 1;
         do {
-            $newCode = $code . '-' . str_pad($suffix, 3, '0', STR_PAD_LEFT);
+            $newCode = $code.'-'.str_pad($suffix, 3, '0', STR_PAD_LEFT);
             $exists = Product::withTrashed()
                 ->where('tenant_id', $tenantId)
                 ->where('code', $newCode)