diff --git a/Assets/Scripts/REFACTORING/Application/Panel/Tooltip.meta b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip.meta
new file mode 100644
index 00000000..d07d952b
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip.meta
@@ -0,0 +1,8 @@
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+folderAsset: yes
+DefaultImporter:
+  externalObjects: {}
+  userData: 
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diff --git a/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs
new file mode 100644
index 00000000..cee322ff
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs
@@ -0,0 +1,61 @@
+using System;
+using System.Collections.Generic;
+using System.Linq;
+using System.Text;
+using System.Threading.Tasks;
+using UnityEngine;
+
+class ItemTooltip : MonoBehaviour 
+{
+    // Card elements
+    // like text fields etc
+
+    // function to overwrite tooltip position to follow the mouse
+    public void Update()
+    {
+        // if tooltip is created then update its position
+ 
+            Vector2 localPoint;
+
+            RectTransformUtility.ScreenPointToLocalPointInRectangle(
+                transform.parent.GetComponent<RectTransform>(),
+                Input.mousePosition,
+                GameObject.FindObjectOfType<Camera>(),
+                out localPoint
+                );
+
+            transform.localPosition = localPoint;
+
+            Vector2 anchoredPosition = transform.GetComponent<RectTransform>().anchoredPosition;
+
+        //if(anchoredPosition.x + back)
+        transform.GetComponent<RectTransform>().anchoredPosition = anchoredPosition;
+    }
+
+    public void BuildContent(Item item)
+    {
+        // 1. detect type
+        var equippableItem = item as EquippableItem;
+
+        // 2. todo - build tooltip content
+        if (equippableItem == null)
+            BuildBasedOnItem(item);
+        else
+            BuildBasedOnEquippableItem(equippableItem);
+
+        
+    }
+
+
+
+    private void BuildBasedOnItem(Item item)
+    {
+
+    }
+
+    private void BuildBasedOnEquippableItem(EquippableItem item)
+    {
+
+    }
+}
+
diff --git a/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs.meta b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs.meta
new file mode 100644
index 00000000..2afd20cb
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Panel/Tooltip/ItemTooltip.cs.meta
@@ -0,0 +1,11 @@
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+guid: ea432c2f9c08bc348a24bc7659a46d80
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+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
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+  userData: 
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diff --git a/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip.meta b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip.meta
new file mode 100644
index 00000000..c08d3cf9
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip.meta
@@ -0,0 +1,8 @@
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+folderAsset: yes
+DefaultImporter:
+  externalObjects: {}
+  userData: 
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diff --git a/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs
new file mode 100644
index 00000000..6d88215c
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs
@@ -0,0 +1,52 @@
+using System;
+using System.Collections.Generic;
+using System.Linq;
+using System.Text;
+using System.Threading.Tasks;
+using UnityEngine;
+
+class ItemTooltipController : MonoBehaviour
+{
+    public static ItemTooltipController Instance { get; private set; }
+
+    [Header("Tooltip template")]
+    [SerializeField] protected GameObject TooltipTemplate;
+    
+    [Space]
+    [Header("Tooltip panel")]
+    [SerializeField] protected GameObject _tooltip;
+
+    // canvast react transform - canvast from scene
+    // background rect transform - current slot rect transform
+
+    public void Awake()
+    {
+        if (Instance == null)
+        {
+            Instance = this;
+        }
+        else
+        {
+            Destroy(gameObject);
+        }
+    }
+
+    public void CreateTooltip(Item item)
+    {
+        // detect if passed equippable or base item
+        _tooltip = Instantiate(_tooltip, GameObject.FindGameObjectWithTag("GUI").transform);
+
+        // build content based on passed item info
+        _tooltip.GetComponent<ItemTooltip>().BuildContent(item);
+    }
+
+    public void DestroyTooltip()
+    {
+        DestroyImmediate(_tooltip);
+    }
+    
+    public void UpdateTooltipPosition()
+    {
+
+    }
+}
diff --git a/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs.meta b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs.meta
new file mode 100644
index 00000000..4e0c393f
--- /dev/null
+++ b/Assets/Scripts/REFACTORING/Application/Shared/Manager/UI/Panel/Tooltip/ItemTooltipController.cs.meta
@@ -0,0 +1,11 @@
+fileFormatVersion: 2
+guid: bb8913178367b0745a545a9feb8cfb35
+MonoImporter:
+  externalObjects: {}
+  serializedVersion: 2
+  defaultReferences: []
+  executionOrder: 0
+  icon: {instanceID: 0}
+  userData: 
+  assetBundleName: 
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diff --git a/Assets/Scripts/REFACTORING/Application/UI/Panel/InventoryPanelController.cs b/Assets/Scripts/REFACTORING/Application/UI/Panel/InventoryPanelController.cs
index a6b9af89..cf6b12f9 100644
--- a/Assets/Scripts/REFACTORING/Application/UI/Panel/InventoryPanelController.cs
+++ b/Assets/Scripts/REFACTORING/Application/UI/Panel/InventoryPanelController.cs
@@ -109,13 +109,14 @@ public class InventoryPanelController : WarehousePanelController
         // check if there is item on slot else retrun null breaking function
         base.MouseEnter(itemSlot, eventData);
 
-        // todo open tooltip panel with item data
-        // Tooltip.OpenPanel(itemSlot. Item); - instantiate tooltip panel object
+        // Tooltip.OpenPanel(itemSlot.Item); - instantiate tooltip panel object
+        ItemTooltipController.Instance.CreateTooltip(itemSlot.Item);
     }
 
     public override void MouseExit(ItemSlot itemSlot, PointerEventData eventData) 
     {
         // Tooltip.CloePanel(); - destroy gameobject if panel is opened
+        ItemTooltipController.Instance.DestroyTooltip();
     }
 
     #endregion