diff --git a/src/components/preferences/components/Section.tsx b/src/components/preferences/components/Section.tsx
new file mode 100644
index 0000000..0eed257
--- /dev/null
+++ b/src/components/preferences/components/Section.tsx
@@ -0,0 +1,38 @@
+import { type ReactNode } from 'react';
+import { CaretLeftIcon, XIcon } from '@phosphor-icons/react';
+
+interface SectionProps {
+  className?: string;
+  children: ReactNode;
+  title: string;
+  onBackButtonClicked?: () => void;
+  onClose: () => void;
+}
+
+const Section = ({ className = '', children, title, onBackButtonClicked, onClose }: SectionProps) => {
+  return (
+    <div className={`relative w-full rounded-tr-2xl ${className}`}>
+      <div className="absolute z-50 flex w-full items-center justify-between rounded-tr-2xl p-2.5 pl-6 before:absolute before:inset-0 before:-z-1 before:bg-surface/85 before:backdrop-blur-3xl before:transition-colors">
+        <div className="flex items-center">
+          {onBackButtonClicked && (
+            <button onClick={onBackButtonClicked}>
+              <div className="mr-2.5 flex h-9 w-9 items-center justify-center rounded-lg text-gray-100 hover:bg-highlight/4 active:bg-highlight/8">
+                <CaretLeftIcon size={22} />
+              </div>
+            </button>
+          )}
+          <h2 className="text-base font-medium text-gray-100">{title}</h2>
+        </div>
+        <button
+          className="flex h-9 w-9 items-center justify-center rounded-md hover:bg-highlight/4 active:bg-highlight/8"
+          onClick={() => onClose()}
+        >
+          <XIcon size={22} />
+        </button>
+      </div>
+      <div className="flex max-h-640 flex-col space-y-8 overflow-y-auto p-6 pt-16">{children}</div>
+    </div>
+  );
+};
+
+export default Section;
diff --git a/src/components/preferences/components/SectionItem.tsx b/src/components/preferences/components/SectionItem.tsx
new file mode 100644
index 0000000..be1cd5a
--- /dev/null
+++ b/src/components/preferences/components/SectionItem.tsx
@@ -0,0 +1,35 @@
+export interface SectionItemProps {
+  text: string;
+  isActive?: boolean;
+  isSection?: boolean;
+  isDisabled?: boolean;
+  onClick?: () => void;
+}
+
+const SectionItem = ({ text, isActive, isDisabled, isSection, onClick }: SectionItemProps) => {
+  const isClickable = !!onClick && !isDisabled;
+  const clickableContainerClass = isClickable ? 'hover:bg-gray-5' : '';
+  const activeContainerClass = isActive ? 'bg-primary' : clickableContainerClass;
+  const containerClass = isDisabled ? '' : activeContainerClass;
+  const clickableClass = isClickable ? 'hover:cursor-pointer' : '';
+  const activeTextClass = isActive ? 'text-white' : 'text-gray-80';
+  const disabledTextClass = isDisabled ? 'text-gray-40' : activeTextClass;
+  const sectionTextClass = isSection ? 'font-semibold' : '';
+
+  const Element = isClickable ? 'button' : 'div';
+
+  return (
+    <Element
+      className={`flex h-10 w-full items-center justify-between rounded-lg px-3 py-2
+       ${clickableClass} ${containerClass}`}
+      onClick={isDisabled ? undefined : onClick}
+      {...(isClickable ? { type: 'button' as const } : {})}
+    >
+      <div className="flex items-center">
+        <span className={`text-base font-normal ${disabledTextClass} ${sectionTextClass}`}>{text}</span>
+      </div>
+    </Element>
+  );
+};
+
+export default SectionItem;
diff --git a/src/components/preferences/components/SectionList.tsx b/src/components/preferences/components/SectionList.tsx
new file mode 100644
index 0000000..7eaf9e1
--- /dev/null
+++ b/src/components/preferences/components/SectionList.tsx
@@ -0,0 +1,25 @@
+import type { PreferencesSection, PreferencesSectionItem } from '@/types/preferences';
+import SectionItem from './SectionItem';
+
+interface SectionListProps {
+  sectionItems: (PreferencesSectionItem & { text: string })[];
+  activeSection: PreferencesSection;
+  onSelectSection: (section: PreferencesSection) => void;
+}
+
+const SectionList = ({ sectionItems, activeSection, onSelectSection }: SectionListProps) => {
+  return (
+    <div className="overflow-x-auto">
+      {sectionItems.map((item) => (
+        <SectionItem
+          key={item.id}
+          text={item.text}
+          isActive={item.id === activeSection}
+          onClick={() => onSelectSection(item.id)}
+        />
+      ))}
+    </div>
+  );
+};
+
+export default SectionList;
diff --git a/src/components/preferences/components/SectionListWrapper.tsx b/src/components/preferences/components/SectionListWrapper.tsx
new file mode 100644
index 0000000..361ada6
--- /dev/null
+++ b/src/components/preferences/components/SectionListWrapper.tsx
@@ -0,0 +1,21 @@
+import { useTranslationContext } from '@/i18n';
+import { PREFERENCES_SECTIONS, type PreferencesSection } from '@/types/preferences';
+import SectionList from './SectionList';
+
+interface SectionListWrapperProps {
+  activeSection: PreferencesSection;
+  onSelectSection: (section: PreferencesSection) => void;
+}
+
+const SectionListWrapper = ({ activeSection, onSelectSection }: SectionListWrapperProps) => {
+  const { translate } = useTranslationContext();
+
+  const sectionItems = PREFERENCES_SECTIONS.map((item) => ({
+    ...item,
+    text: translate(`modals.preferences.sections.${item.id}.title`),
+  }));
+
+  return <SectionList sectionItems={sectionItems} activeSection={activeSection} onSelectSection={onSelectSection} />;
+};
+
+export default SectionListWrapper;
diff --git a/src/components/preferences/index.tsx b/src/components/preferences/index.tsx
new file mode 100644
index 0000000..4116bd0
--- /dev/null
+++ b/src/components/preferences/index.tsx
@@ -0,0 +1,46 @@
+import { usePreferencesNavigation } from '@/hooks/preferences/usePreferencesNavigation';
+import { useTranslationContext } from '@/i18n';
+import type { PreferencesSection } from '@/types/preferences';
+import { Modal } from '@internxt/ui';
+import type { FC } from 'react';
+import { useEffect } from 'react';
+import SectionListWrapper from './components/SectionListWrapper';
+import GeneralSection from './sections/general';
+
+const SECTION_COMPONENTS: Record<PreferencesSection, FC<{ onClose: () => void }>> = {
+  general: GeneralSection,
+};
+
+export const PreferencesDialog = () => {
+  const { translate } = useTranslationContext();
+  const { isOpen, activeSection, openSection, close } = usePreferencesNavigation();
+
+  const title = translate(`modals.preferences.sections.${activeSection}.title`);
+
+  useEffect(() => {
+    if (!isOpen) return;
+    const previousTitle = document.title;
+    document.title = `${title} | Internxt Mail`;
+    return () => {
+      document.title = previousTitle;
+    };
+  }, [isOpen, title]);
+
+  const ActiveSectionComponent = SECTION_COMPONENTS[activeSection];
+
+  return (
+    <Modal
+      maxWidth="max-w-4xl"
+      className="m-0 flex max-h-640 h-screen overflow-hidden shadow-sm"
+      isOpen={isOpen}
+      onClose={close}
+    >
+      <section className="w-56 shrink-0 border-r border-gray-10 px-2.5">
+        <h1 className="py-3 pl-4 text-xl font-semibold">{translate('modals.preferences.title')}</h1>
+        <SectionListWrapper activeSection={activeSection} onSelectSection={openSection} />
+      </section>
+
+      <ActiveSectionComponent onClose={close} />
+    </Modal>
+  );
+};
diff --git a/src/components/preferences/sections/general/index.tsx b/src/components/preferences/sections/general/index.tsx
new file mode 100644
index 0000000..765eb25
--- /dev/null
+++ b/src/components/preferences/sections/general/index.tsx
@@ -0,0 +1,14 @@
+import { useTranslationContext } from '@/i18n';
+import Section from '../../components/Section';
+
+const GeneralSection = ({ onClose }: { onClose: () => void }) => {
+  const { translate } = useTranslationContext();
+  return (
+    <Section className="max-w-2xl" title={translate('modals.preferences.sections.general.title')} onClose={onClose}>
+      {/* TODO: Add appearance, language and support components */}
+      <p>{translate('modals.preferences.sections.general.title')}</p>
+    </Section>
+  );
+};
+
+export default GeneralSection;
diff --git a/src/context/dialog-manager/types/index.ts b/src/context/dialog-manager/types/index.ts
index e65ea9d..4e65f8a 100644
--- a/src/context/dialog-manager/types/index.ts
+++ b/src/context/dialog-manager/types/index.ts
@@ -1,6 +1,5 @@
 export enum ActionDialog {
   ComposeMessage = 'compose-message',
-  Settings = 'settings',
 }
 
 export interface ActionDialogState {
diff --git a/src/features/mail/MailView.tsx b/src/features/mail/MailView.tsx
index 3603606..8c6590b 100644
--- a/src/features/mail/MailView.tsx
+++ b/src/features/mail/MailView.tsx
@@ -4,6 +4,7 @@ import { getMockedMail } from '@/test-utils/fixtures';
 import PreviewMail from './components/mail-preview';
 import type { User } from './components/mail-preview/header';
 import TrayList from './components/tray';
+import Settings from './components/settings';
 
 interface MailViewProps {
   folder: FolderType;
@@ -24,7 +25,12 @@ const MailView = ({ folder }: MailViewProps) => {
       {/* Tray */}
       <TrayList folderName={folderName} />
       {/* Mail Preview */}
-      <PreviewMail bcc={bcc} cc={cc as User[]} from={from} to={to} mail={mockedMail} />
+      <div className="flex flex-col w-full gap-5">
+        <div className="flex w-full justify-end">
+          <Settings />
+        </div>
+        <PreviewMail bcc={bcc} cc={cc as User[]} from={from} to={to} mail={mockedMail} />
+      </div>
     </div>
   );
 };
diff --git a/src/features/mail/components/settings/components/account-popover/index.tsx b/src/features/mail/components/settings/components/account-popover/index.tsx
new file mode 100644
index 0000000..0d67b98
--- /dev/null
+++ b/src/features/mail/components/settings/components/account-popover/index.tsx
@@ -0,0 +1,85 @@
+import { useTranslationContext } from '@/i18n';
+import type { UserSettings } from '@internxt/sdk/dist/shared/types/userSettings';
+import { Avatar, Popover } from '@internxt/ui';
+import { GearIcon, SignOutIcon } from '@phosphor-icons/react';
+import type { ReactNode } from 'react';
+
+interface AccountPopoverProps {
+  className?: string;
+  user: UserSettings;
+  percentageUsed: number;
+  onLogout: () => void;
+  openPreferences: () => void;
+}
+
+export default function AccountPopover({
+  className = '',
+  user,
+  percentageUsed,
+  onLogout,
+  openPreferences,
+}: Readonly<AccountPopoverProps>) {
+  const { translate } = useTranslationContext();
+  const name = user?.name ?? '';
+  const lastName = user?.lastname ?? '';
+  const fullName = name + ' ' + lastName;
+
+  const avatarWrapper = <Avatar diameter={36} style={{ minWidth: 36 }} fullName={fullName} src={user.avatar} />;
+
+  const separator = <div className="border-translate mx-3 my-0.5 border-gray-10" />;
+
+  const panel = (
+    <div className="w-52">
+      <div className="flex items-center p-3">
+        {avatarWrapper}
+        <div className="ml-2 min-w-0">
+          <p className="truncate font-medium text-gray-80" title={fullName} style={{ lineHeight: 1 }}>
+            {fullName}
+          </p>
+          <p className="truncate text-sm text-gray-50" title={user.email}>
+            {user.email}
+          </p>
+        </div>
+      </div>
+
+      <div className="flex items-center justify-between px-3 pb-1">
+        <p className="text-sm text-gray-50">{translate('accountPopover.spaceUsed', { space: percentageUsed })}</p>
+      </div>
+      {separator}
+      <button
+        className="flex w-full cursor-pointer items-center px-3 py-2 text-gray-80 no-underline hover:bg-gray-1 hover:text-gray-80 dark:hover:bg-gray-10"
+        onClick={openPreferences}
+      >
+        <GearIcon size={20} />
+        <p className="ml-3">{translate('accountPopover.settings')}</p>
+      </button>
+      <Item onClick={onLogout}>
+        <SignOutIcon size={20} />
+        <p className="ml-3 truncate" data-test="logout">
+          {translate('accountPopover.logout')}
+        </p>
+      </Item>
+    </div>
+  );
+
+  return (
+    <Popover className={className} childrenButton={avatarWrapper} panel={() => panel} data-test="app-header-dropdown" />
+  );
+}
+
+interface ItemProps {
+  children: ReactNode;
+  onClick: () => void;
+}
+
+function Item({ children, onClick }: Readonly<ItemProps>) {
+  return (
+    <button
+      className="flex cursor-pointer items-center px-3 py-2 text-gray-80 hover:bg-gray-1 dark:hover:bg-gray-10"
+      style={{ lineHeight: 1.25 }}
+      onClick={onClick}
+    >
+      {children}
+    </button>
+  );
+}
diff --git a/src/features/mail/components/settings/index.tsx b/src/features/mail/components/settings/index.tsx
new file mode 100644
index 0000000..7f55683
--- /dev/null
+++ b/src/features/mail/components/settings/index.tsx
@@ -0,0 +1,43 @@
+import { usePreferencesNavigation } from '@/hooks/preferences/usePreferencesNavigation';
+import { useAppDispatch, useAppSelector } from '@/store/hooks';
+import { useGetStorageLimitQuery, useGetStorageUsageQuery } from '@/store/queries/storage/storage.query';
+import { Button } from '@internxt/ui';
+import { GearIcon } from '@phosphor-icons/react';
+import AccountPopover from './components/account-popover';
+import { logoutThunk } from '@/store/slices/user/thunks';
+
+const Settings = () => {
+  const dispatch = useAppDispatch();
+  const user = useAppSelector((state) => state.user.user);
+  const { data: usage } = useGetStorageUsageQuery();
+  const { data: limit } = useGetStorageLimitQuery();
+  const { openSection } = usePreferencesNavigation();
+
+  const percentageUsed = usage != null && limit != null && limit > 0 ? Math.round((usage / limit) * 100) : 0;
+
+  if (!user) return null;
+
+  const openPreferences = () => {
+    openSection('general');
+  };
+
+  const onLogout = () => {
+    dispatch(logoutThunk());
+  };
+
+  return (
+    <div className="flex flex-row w-full gap-1 items-center justify-end p-4">
+      <Button variant="ghost" onClick={openPreferences} className="px-2!">
+        <GearIcon size={24} />
+      </Button>
+      <AccountPopover
+        user={user}
+        percentageUsed={percentageUsed}
+        openPreferences={openPreferences}
+        onLogout={onLogout}
+      />
+    </div>
+  );
+};
+
+export default Settings;
diff --git a/src/hooks/preferences/usePreferencesNavigation.tsx b/src/hooks/preferences/usePreferencesNavigation.tsx
new file mode 100644
index 0000000..189f51d
--- /dev/null
+++ b/src/hooks/preferences/usePreferencesNavigation.tsx
@@ -0,0 +1,38 @@
+import { useSearchParams } from 'react-router-dom';
+import { useCallback, useMemo } from 'react';
+import { PREFERENCES_SECTIONS, type PreferencesSection } from '@/types/preferences';
+
+const DEFAULT_SECTION: PreferencesSection = 'general';
+
+const isValidSection = (value: string): value is PreferencesSection => {
+  return PREFERENCES_SECTIONS.some((item) => item.id === value);
+};
+
+export const usePreferencesNavigation = () => {
+  const [searchParams, setSearchParams] = useSearchParams();
+
+  const isOpen = searchParams.get('preferences') === 'open';
+
+  const activeSection: PreferencesSection = useMemo(() => {
+    const section = searchParams.get('section');
+
+    if (section && isValidSection(section)) {
+      return section;
+    }
+
+    return DEFAULT_SECTION;
+  }, [searchParams]);
+
+  const openSection = useCallback(
+    (section: PreferencesSection) => {
+      setSearchParams({ preferences: 'open', section }, { replace: true });
+    },
+    [setSearchParams],
+  );
+
+  const close = useCallback(() => {
+    setSearchParams({}, { replace: true });
+  }, [setSearchParams]);
+
+  return { isOpen, activeSection, openSection, close };
+};
diff --git a/src/i18n/locales/en.json b/src/i18n/locales/en.json
index 66fd3b9..d30ecb2 100644
--- a/src/i18n/locales/en.json
+++ b/src/i18n/locales/en.json
@@ -113,6 +113,33 @@
         "title": "Unlock Cleaner",
         "description": "Upgrade now to keep your files optimized and free up space."
       }
+    },
+    "preferences": {
+      "title": "Preferences",
+      "sections": {
+        "general": {
+          "title": "General",
+          "appearance": {
+            "title": "Appearance",
+            "dark": "Dark",
+            "light": "Light",
+            "system": "System"
+          },
+          "language": {
+            "title": "Language",
+            "en": "English (English)",
+            "es": "Español (Spanish)",
+            "fr": "Français (French)",
+            "it": "Italiano (Italian)"
+          },
+          "support": "Support"
+        }
+      }
     }
+  },
+  "accountPopover": {
+    "spaceUsed": "{{space}}% space used",
+    "settings": "Settings",
+    "logout": "Log out"
   }
 }
diff --git a/src/routes/layouts/SidebarAndHeaderLayout.tsx b/src/routes/layouts/SidebarAndHeaderLayout.tsx
index 4a49ecb..22d5233 100644
--- a/src/routes/layouts/SidebarAndHeaderLayout.tsx
+++ b/src/routes/layouts/SidebarAndHeaderLayout.tsx
@@ -1,6 +1,7 @@
 import { Outlet } from 'react-router-dom';
 import { Suspense } from 'react';
 import Sidenav from '@/components/Sidenav';
+import { PreferencesDialog } from '@/components/preferences';
 
 /**
  * App layout (contains the static components like the sidebar)
@@ -15,6 +16,8 @@ const SidebarAndHeaderLayout = () => {
           <Outlet />
         </Suspense>
       </main>
+
+      <PreferencesDialog />
     </div>
   );
 };
diff --git a/src/types/preferences/index.ts b/src/types/preferences/index.ts
new file mode 100644
index 0000000..5361065
--- /dev/null
+++ b/src/types/preferences/index.ts
@@ -0,0 +1,8 @@
+export type PreferencesSection = 'general';
+
+export interface PreferencesSectionItem {
+  id: PreferencesSection;
+  group?: string;
+}
+
+export const PREFERENCES_SECTIONS: PreferencesSectionItem[] = [{ id: 'general' }];