diff --git a/backend/app/models/comment.py b/backend/app/models/comment.py
new file mode 100644
index 0000000..37e0fb4
--- /dev/null
+++ b/backend/app/models/comment.py
@@ -0,0 +1,19 @@
+"""Comment model."""
+from sqlalchemy import Column, Integer, String, ForeignKey, DateTime, Text
+from sqlalchemy.orm import relationship
+from datetime import datetime
+from app.database import Base
+
+class Comment(Base):
+    """Comment model."""
+    __tablename__ = "comments"
+
+    id = Column(Integer, primary_key=True, index=True)
+    content = Column(Text, nullable=False)
+    author_id = Column(Integer, ForeignKey("users.id"), nullable=False)
+    table_id = Column(Integer, ForeignKey("tables.id"), nullable=True)
+    record_id = Column(Integer, nullable=True)
+    created_at = Column(DateTime, default=datetime.utcnow)
+    updated_at = Column(DateTime, default=datetime.utcnow, onupdate=datetime.utcnow)
+
+    author = relationship("User", back_populates="comments")