diff --git a/.github/CODEOWNERS b/.github/CODEOWNERS
index 04921bcf77..1e46b60590 100644
--- a/.github/CODEOWNERS
+++ b/.github/CODEOWNERS
@@ -85,6 +85,7 @@
 /packages/paypal-commerce-integration @bigcommerce/team-paypal
 /packages/paypal-commerce-utils @bigcommerce/team-paypal
 /packages/paypal-pro-integration @bigcommerce/team-paypal
+/packages/paypal-utils @bigcommerce/team-paypal
 
 
 ## Shared
diff --git a/packages/paypal-utils/.eslintrc.json b/packages/paypal-utils/.eslintrc.json
new file mode 100644
index 0000000000..5626944bd1
--- /dev/null
+++ b/packages/paypal-utils/.eslintrc.json
@@ -0,0 +1,18 @@
+{
+    "extends": ["../../.eslintrc.json"],
+    "ignorePatterns": ["!**/*"],
+    "overrides": [
+        {
+            "files": ["*.ts", "*.tsx", "*.js", "*.jsx"],
+            "rules": {}
+        },
+        {
+            "files": ["*.ts", "*.tsx"],
+            "rules": {}
+        },
+        {
+            "files": ["*.js", "*.jsx"],
+            "rules": {}
+        }
+    ]
+}
diff --git a/packages/paypal-utils/README.md b/packages/paypal-utils/README.md
new file mode 100644
index 0000000000..6806a33dc9
--- /dev/null
+++ b/packages/paypal-utils/README.md
@@ -0,0 +1,11 @@
+# paypal-utils
+
+This library was generated with [Nx](https://nx.dev).
+
+## Running unit tests
+
+Run `nx test paypal-utils` to execute the unit tests via [Jest](https://jestjs.io).
+
+## Running lint
+
+Run `nx lint paypal-utils` to execute the lint via [ESLint](https://eslint.org/).
diff --git a/packages/paypal-utils/jest.config.js b/packages/paypal-utils/jest.config.js
new file mode 100644
index 0000000000..9988acb900
--- /dev/null
+++ b/packages/paypal-utils/jest.config.js
@@ -0,0 +1,14 @@
+module.exports = {
+    displayName: 'paypal-utils',
+    preset: '../../jest.preset.js',
+    globals: {
+        'ts-jest': {
+            tsconfig: '<rootDir>/tsconfig.spec.json',
+        },
+    },
+    transform: {
+        '^.+\\.[tj]sx?$': 'ts-jest',
+    },
+    moduleFileExtensions: ['ts', 'tsx', 'js', 'jsx'],
+    coverageDirectory: '../../coverage/packages/paypal-utils',
+};
diff --git a/packages/paypal-utils/project.json b/packages/paypal-utils/project.json
new file mode 100644
index 0000000000..85d8e6b15f
--- /dev/null
+++ b/packages/paypal-utils/project.json
@@ -0,0 +1,23 @@
+{
+    "root": "packages/paypal-utils",
+    "sourceRoot": "packages/paypal-utils/src",
+    "projectType": "library",
+    "targets": {
+        "lint": {
+            "executor": "@nrwl/linter:eslint",
+            "outputs": ["{options.outputFile}"],
+            "options": {
+                "lintFilePatterns": ["packages/paypal-utils/**/*.ts"]
+            }
+        },
+        "test": {
+            "executor": "@nrwl/jest:jest",
+            "outputs": ["coverage/packages/paypal-utils"],
+            "options": {
+                "jestConfig": "packages/paypal-utils/jest.config.js",
+                "passWithNoTests": true
+            }
+        }
+    },
+    "tags": []
+}
diff --git a/packages/paypal-utils/src/index.ts b/packages/paypal-utils/src/index.ts
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/packages/paypal-utils/src/paypal-button.ts b/packages/paypal-utils/src/paypal-button.ts
new file mode 100644
index 0000000000..116d1e50d2
--- /dev/null
+++ b/packages/paypal-utils/src/paypal-button.ts
@@ -0,0 +1,131 @@
+// Cart page / mini cart / add to cart modal -> default & payNowOptions
+// PDP -> buyNowOptions & payNowOptions
+
+
+
+export default class PayPalButton {
+    renderOrThrow(options): Promise<void> {
+        const {
+            containerId,
+            paymentMethodName, // (!) FundingSource
+            buttonStyles, // (?)
+            onEligibilityFailure, // (?)
+            onCancel, // (?)
+            onRenderButton, // (?)
+            buyNowOptions, // (?)
+            payNowOptions, // (?) -skip checkout
+            paypalSdk, // (!)
+        } = options;
+
+        let paypalConfig = {};
+
+        /**
+         *
+         * Get mapped FundingSource based on payment provider name
+         *
+         */
+        paypalConfig.fundingSource = this.getFundingSourceByPaymentMethodName(paymentMethodName);
+
+
+        /**
+         *
+         * Styles
+         *
+         * */
+        if (buttonStyles) {
+            paypalConfig.style = this.getValidButtonStyle(paymentMethodName, buttonStyles);
+        }
+
+        /**
+         *
+         * Get PayPal callbacks
+         *
+         * */
+
+        const paypalCallbacks = this.getButtonCallbacks();
+
+        Object.assign(paypalConfig, paypalCallbacks);
+
+
+
+
+
+        // render wallet button based on config
+
+
+
+        // get paypal sdk
+        // get default callbacks -> will be always provided
+        // get buy now callbacks -> buyNow config should be provided via render options
+        // get pay now callbacks -> payNow config should be provided via render options
+        // handle on eligibility failure -> should be provided via render options
+
+        const paypalButton = paypal.Buttons(paypalConfig);
+
+        if (paypalButton.isEligible()) {
+            paypalButton.render(`#${containerId}`);
+        } else {
+            console.log(`Button is not eligible to render. Payment method name is ${paymentMethodName}`);
+
+            onEligibilityFailure();
+        }
+    }
+
+    /**
+     *
+     * Funding source mapper
+     *
+     */
+    private getFundingSourceByPaymentMethodName(paymentMethodName: string): string {
+        // All mappings should be here
+        return '';
+    }
+
+
+    /**
+     *
+     * Buttons styles
+     *
+     */
+    private getValidButtonStyle(paymentMethodName: string, buttonStyles: object): object {
+        // All styles calculations should be here
+        return {};
+    }
+
+
+    /**
+     *
+     * PayPal Config callbacks
+     *
+     * */
+    private getButtonCallbacks() {
+        const callbacks = {
+            createOrder: () => {},
+            onApprove: () => {},
+        };
+
+        if (buyNowOptions) {
+            // Should buyNowInitializeOptions be validated on higher level?
+
+            const buyNowCallbacks = {
+                onClick: () => {}, // only if buyNowInitializeOptions is provided
+                onCancel: () => {}, // load default checkout
+            };
+
+            Object.assign(callbacks, buyNowCallbacks);
+        }
+
+        if (payNowOptions) {
+            const payNowCallbacks = {
+                onShippingAddressChange: () => {},
+                onShippingOptionsChange: () => {},
+                onApprove: () => {},
+            };
+
+            Object.assign(callbacks, payNowCallbacks);
+        }
+
+        return callbacks;
+    }
+
+}
diff --git a/packages/paypal-utils/src/paypal-fastlane.ts b/packages/paypal-utils/src/paypal-fastlane.ts
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/packages/paypal-utils/src/paypal-hosted-fields.ts b/packages/paypal-utils/src/paypal-hosted-fields.ts
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/packages/paypal-utils/src/paypal-message.ts b/packages/paypal-utils/src/paypal-message.ts
new file mode 100644
index 0000000000..e69de29bb2
diff --git a/packages/paypal-utils/src/paypal-sdk.ts b/packages/paypal-utils/src/paypal-sdk.ts
new file mode 100644
index 0000000000..07331f32d2
--- /dev/null
+++ b/packages/paypal-utils/src/paypal-sdk.ts
@@ -0,0 +1,3 @@
+export default class PayPalSDK {
+
+}
diff --git a/packages/paypal-utils/tsconfig.json b/packages/paypal-utils/tsconfig.json
new file mode 100644
index 0000000000..d81bfb6464
--- /dev/null
+++ b/packages/paypal-utils/tsconfig.json
@@ -0,0 +1,19 @@
+{
+    "extends": "../../tsconfig.base.json",
+    "files": [],
+    "include": [],
+    "references": [
+        {
+            "path": "./tsconfig.lib.json"
+        },
+        {
+            "path": "./tsconfig.spec.json"
+        }
+    ],
+    "compilerOptions": {
+        "forceConsistentCasingInFileNames": true,
+        "strict": true,
+        "noImplicitReturns": true,
+        "noFallthroughCasesInSwitch": true
+    }
+}
diff --git a/packages/paypal-utils/tsconfig.lib.json b/packages/paypal-utils/tsconfig.lib.json
new file mode 100644
index 0000000000..ba5447ffb1
--- /dev/null
+++ b/packages/paypal-utils/tsconfig.lib.json
@@ -0,0 +1,10 @@
+{
+    "extends": "./tsconfig.json",
+    "compilerOptions": {
+        "outDir": "../../dist/out-tsc",
+        "declaration": true,
+        "types": []
+    },
+    "include": ["**/*.ts"],
+    "exclude": ["**/*.spec.ts"]
+}
diff --git a/packages/paypal-utils/tsconfig.spec.json b/packages/paypal-utils/tsconfig.spec.json
new file mode 100644
index 0000000000..2c1fb69d9f
--- /dev/null
+++ b/packages/paypal-utils/tsconfig.spec.json
@@ -0,0 +1,19 @@
+{
+    "extends": "./tsconfig.json",
+    "compilerOptions": {
+        "outDir": "../../dist/out-tsc",
+        "module": "commonjs",
+        "types": ["jest", "node"]
+    },
+    "include": [
+        "**/*.test.ts",
+        "**/*.spec.ts",
+        "**/*.test.tsx",
+        "**/*.spec.tsx",
+        "**/*.test.js",
+        "**/*.spec.js",
+        "**/*.test.jsx",
+        "**/*.spec.jsx",
+        "**/*.d.ts"
+    ]
+}
diff --git a/tsconfig.base.json b/tsconfig.base.json
index 92d643e142..1dc0d14817 100644
--- a/tsconfig.base.json
+++ b/tsconfig.base.json
@@ -112,6 +112,7 @@
             "@bigcommerce/checkout-sdk/paypal-pro-integration": [
                 "packages/paypal-pro-integration/src/index.ts"
             ],
+            "@bigcommerce/checkout-sdk/paypal-utils": ["packages/paypal-utils/src/index.ts"],
             "@bigcommerce/checkout-sdk/sagepay-integration": [
                 "packages/sagepay-integration/src/index.ts"
             ],
diff --git a/workspace.json b/workspace.json
index f9cffd7dd2..71bebe3148 100644
--- a/workspace.json
+++ b/workspace.json
@@ -36,6 +36,7 @@
         "paypal-commerce-utils": "packages/paypal-commerce-utils",
         "paypal-express-integration": "packages/paypal-express-integration",
         "paypal-pro-integration": "packages/paypal-pro-integration",
+        "paypal-utils": "packages/paypal-utils",
         "sagepay-integration": "packages/sagepay-integration",
         "sezzle-integration": "packages/sezzle-integration",
         "squarev2-integration": "packages/squarev2-integration",