diff --git a/_index.scss b/_index.scss
index 19934b82..e9aa2dd6 100644
--- a/_index.scss
+++ b/_index.scss
@@ -1,3 +1,4 @@
 @forward './sass/color';
 @forward './sass/typography';
+@forward './sass/elevations';
 @forward './sass/utils';
diff --git a/sass/_index.scss b/sass/_index.scss
index 12432a40..ea7597ec 100644
--- a/sass/_index.scss
+++ b/sass/_index.scss
@@ -1,3 +1,4 @@
 @forward 'color';
+@forward 'elevations';
 @forward 'typography';
 @forward 'utils';
diff --git a/sass/elevations/_functions.scss b/sass/elevations/_functions.scss
new file mode 100644
index 00000000..1a64a798
--- /dev/null
+++ b/sass/elevations/_functions.scss
@@ -0,0 +1,87 @@
+@use 'sass:meta';
+@use 'sass:map';
+@use 'sass:list';
+
+////
+/// @group elevations
+////
+
+$factor: var(--ig-elevation-factor, 1);
+
+/// Checks if the passed argument is a valid box-shadow.
+/// @access public
+/// @param {List} $shadow - A list of shadow properties.
+/// @return {Boolean} - Returns a boolean depending on if the passed argument is a valid shadow.
+@function _is-shadow($shadow) {
+    $lastIndex: list.length($shadow);
+
+    @if type-of($shadow) != list {
+        @return false;
+    }
+
+    @if $lastIndex < 2 or $lastIndex > 5 {
+        @return false;
+    }
+
+    @if list.separator($shadow) != space {
+        @return false;
+    }
+
+    @return true;
+}
+
+/// Transforms the passed box-shadow list according to the elevation factor value.
+/// @access public
+/// @param {List} $shadow - A list of shadow properties.
+/// @return {List} - The transformed shadow list.
+@function _transform-shadow($shadow) {
+    $result: ();
+
+    @each $value in $shadow {
+        @if meta.type-of($value) != color and $value != 0 and $value != inset {
+            $result: list.append($result, calc($factor * $value));
+        } @else {
+            $result: list.append($result, $value);
+        }
+    }
+
+    @return $result;
+}
+
+/// Sorts out a list of valid only box-shadows.
+/// @access public
+/// @param {List} $shadows - A list of shadow values.
+/// @return {List} - The transformed shadow list.
+/// @requires {function} _is-shadow
+/// @requires {function} _transform-shadow
+@function box-shadow($shadows) {
+    $result: ();
+    $s: ();
+
+    @if meta.type-of($shadows) != list {
+        @error 'shadow expects a list of box-shadow values. ex.: shadow((0 2px 2px black))';
+    }
+
+    @if list.separator($shadows) == space {
+        $s: list.append($s, $shadows);
+    }
+
+    @if list.separator($shadows) == comma {
+        $s: $shadows;
+    }
+
+    @each $shadow in $s {
+        @if _is-shadow($shadow) {
+            $result: list.append($result, _transform-shadow($shadow), $separator: comma);
+        }
+    }
+
+    @return $result;
+}
+
+/// Gets a CSS elevation variable by name.
+/// @access public
+/// @param {String} $name - The name of the shadow.
+@function elevation($name) {
+    @return var(--ig-elevation-#{$name});
+}
diff --git a/sass/elevations/_index.scss b/sass/elevations/_index.scss
new file mode 100644
index 00000000..fcecd8c9
--- /dev/null
+++ b/sass/elevations/_index.scss
@@ -0,0 +1,2 @@
+@forward 'functions';
+@forward 'mixins';
diff --git a/sass/elevations/_mixins.scss b/sass/elevations/_mixins.scss
new file mode 100644
index 00000000..f1c59ffc
--- /dev/null
+++ b/sass/elevations/_mixins.scss
@@ -0,0 +1,34 @@
+@use '../utils' as *;
+
+////
+/// @group elevations
+////
+
+/// Generates CSS variables for a given elevations map.
+/// @access public
+/// @param {Map} $elevations - The elevations map to use to generate CSS variables.
+///
+/// @example scss Generate CSS variables for elevations.
+/// $elevations: (
+///     small: box-shadow(0 .125rem .25rem rgba(0 0 0 / 75%)),
+///     medium: box-shadow(0 .25rem .5rem rgba(0 0 0 / 85%)),
+///     large: box-shadow(0 .75rem 1rem rgba(0 0 0 / 95%)),
+/// );
+/// @include elevations($elevations);
+///
+@mixin elevations($elevations) {
+    $scope: if(is-root(), ':root', '&');
+
+    #{$scope} {
+        @each $level, $shadow in $elevations {
+            --ig-elevation-#{$level}: #{$shadow};
+        }
+    }
+}
+
+/// Includes box-shadow styles for an elevation by name
+/// @access public
+/// @param {String} $name - The name of the shadow.
+@mixin elevation($name) {
+    box-shadow: var(--ig-elevation-#{$name});
+}
diff --git a/sass/elevations/presets/_material.scss b/sass/elevations/presets/_material.scss
new file mode 100644
index 00000000..ffc18cf5
--- /dev/null
+++ b/sass/elevations/presets/_material.scss
@@ -0,0 +1,47 @@
+@use '../index' as *;
+
+////
+/// @group elevations
+/// @author <a href="https://github.com/simeonoff" target="_blank">Simeon Simeonoff</a>
+////
+
+/// Level 1 - Umbra Shadows
+/// @type {Color} $color-1 - The color used to generate umbra shadows.
+$color-1: rgba(0 0 0 / 26%);
+
+/// Level 2 - Penumbra Shadows
+/// @type {Color} $color-2 - The color used to generate penumbra shadows.
+$color-2: rgba(0 0 0 / 12%);
+
+/// Level 3 - Ambient Shadows
+/// @type {Color} $color-3 - The color used to generate ambient shadows.
+$color-3: rgba(0 0 0 / 8%);
+
+/// @type {Map} $elevations - А map of 24 shadow elevations with the umbra, penumbra and ambient shadows.
+$elevations: (
+    0: none,
+    1: box-shadow((0 1px 3px 0 $color-1, 0 1px 1px 0 $color-2, 0 2px 1px -1px $color-3)),
+    2: box-shadow((0 1px 5px 0 $color-1, 0 2px 2px 0 $color-2, 0 3px 1px -2px $color-3)),
+    3: box-shadow((0 1px 8px 0 $color-1, 0 3px 4px 0 $color-2, 0 3px 3px -2px $color-3)),
+    4: box-shadow((0 2px 4px -1px $color-1, 0 4px 5px 0 $color-2, 0 1px 10px 0 $color-3)),
+    5: box-shadow((0 3px 5px -1px $color-1, 0 5px 8px 0 $color-2, 0 1px 14px 0 $color-3)),
+    6: box-shadow((0 3px 5px -1px $color-1, 0 6px 10px 0 $color-2, 0 1px 18px 0 $color-3)),
+    7: box-shadow((0 4px 5px -2px $color-1, 0 7px 10px 1px $color-2, 0 2px 16px 1px $color-3)),
+    8: box-shadow((0 5px 5px -3px $color-1, 0 8px 10px 1px $color-2, 0 3px 14px 2px $color-3)),
+    9: box-shadow((0 5px 6px -3px $color-1, 0 9px 12px 1px $color-2, 0 3px 16px 2px $color-3)),
+    10: box-shadow((0 6px 6px -3px $color-1, 0 10px 14px 1px $color-2, 0 4px 18px 3px $color-3)),
+    11: box-shadow((0 6px 7px -4px $color-1, 0 11px 15px 1px $color-2, 0 4px 20px 3px $color-3)),
+    12: box-shadow((0 7px 8px -4px $color-1, 0 12px 17px 2px $color-2, 0 5px 22px 4px $color-3)),
+    13: box-shadow((0 7px 8px -4px $color-1, 0 13px 19px 2px $color-2, 0 5px 24px 4px $color-3)),
+    14: box-shadow((0 7px 9px -4px $color-1, 0 14px 21px 2px $color-2, 0 5px 26px 4px $color-3)),
+    15: box-shadow((0 8px 9px -5px $color-1, 0 15px 22px 2px $color-2, 0 6px 28px 5px $color-3)),
+    16: box-shadow((0 8px 10px -5px $color-1, 0 16px 24px 2px $color-2, 0 6px 30px 5px $color-3)),
+    17: box-shadow((0 8px 11px -5px $color-1, 0 17px 26px 2px $color-2, 0 6px 32px 5px $color-3)),
+    18: box-shadow((0 9px 11px -5px $color-1, 0 18px 28px 2px $color-2, 0 7px 34px 6px $color-3)),
+    19: box-shadow((0 9px 12px -6px $color-1, 0 19px 29px 2px $color-2, 0 7px 36px 6px $color-3)),
+    20: box-shadow((0 10px 13px -6px $color-1, 0 20px 31px 3px $color-2, 0 8px 38px 7px $color-3)),
+    21: box-shadow((0 10px 13px -6px $color-1, 0 21px 33px 3px $color-2, 0 8px 40px 7px $color-3)),
+    22: box-shadow((0 10px 14px -6px $color-1, 0 22px 35px 3px $color-2, 0 8px 42px 7px $color-3)),
+    23: box-shadow((0 11px 14px -7px $color-1, 0 23px 36px 3px $color-2, 0 9px 44px 8px $color-3)),
+    24: box-shadow((0 11px 15px -7px $color-1, 0 24px 38px 3px $color-2, 0 9px 46px 8px $color-3))
+);
diff --git a/test/_elevations.spec.scss b/test/_elevations.spec.scss
new file mode 100644
index 00000000..92a8931b
--- /dev/null
+++ b/test/_elevations.spec.scss
@@ -0,0 +1,69 @@
+@use 'sass:meta';
+@use 'sass:list';
+@use '../node_modules/sass-true/' as *;
+@use '../index' as *;
+
+@include describe('Elevations') {
+    @include it('should return an empty list for a list of non box-shadow values') {
+        $raw: (pink, yellow, 9px, 'black');
+        $transformed: box-shadow($raw);
+        $expected: ();
+
+        @include assert-equal($transformed, $expected);
+    }
+
+    @include it('should produce a box shadow that reacts to CSS --ig-elevation-factor changes') {
+        $raw: (0 0 2px 3px black, 0 6px 9px orange);
+        $transformed: box-shadow($raw);
+        $expected: (
+            0 0 calc($factor * 2px) calc($factor * 3px) black,
+            0 calc($factor * 6px) calc($factor * 9px) orange
+        );
+
+        @include assert-equal($transformed, $expected);
+    }
+
+    @include it('should produce CSS variables for a map of shadows') {
+        $shadows: (
+            small: box-shadow(0 .125rem .25rem rgba(0 0 0 / 75%)),
+            medium: box-shadow(0 .25rem .5rem rgba(0 0 0 / 85%)),
+            large: box-shadow(0 .75rem 1rem rgba(0 0 0 / 95%)),
+        );
+
+        @include assert() {
+            @include output() {
+                @include elevations($shadows);
+            }
+
+            @include expect() {
+                @each $key, $value in $shadows {
+                    --ig-elevation-#{$key}: #{$value};
+                }
+            }
+        }
+    }
+
+    @include it('should retrieve a CSS variable elevation by name') {
+        @include assert() {
+            @include output() {
+                box-shadow: elevation(small);
+            }
+
+            @include expect() {
+                box-shadow: var(--ig-elevation-small);
+            }
+        }
+    }
+
+    @include it('should include box-shadow styles for an elevation level') {
+        @include assert() {
+            @include output() {
+                @include elevation(small);
+            }
+
+            @include expect() {
+                box-shadow: var(--ig-elevation-small);
+            }
+        }
+    }
+}
diff --git a/test/_index.scss b/test/_index.scss
index df883586..f806a912 100644
--- a/test/_index.scss
+++ b/test/_index.scss
@@ -1,3 +1,4 @@
 @use '../node_modules/sass-true/' as *;
 @use 'color.spec' as *;
 @use 'typography.spec' as *;
+@use 'elevations.spec' as *;
diff --git a/test/e2e/theme.scss b/test/e2e/theme.scss
index 5b361409..9b16aa34 100644
--- a/test/e2e/theme.scss
+++ b/test/e2e/theme.scss
@@ -1,4 +1,5 @@
 @use '../../index' as *;
+@use '../../sass/elevations/presets/material' as *;
 
 $h1: (font-size: 96px);
 $h2: (font-size: 70px);
@@ -34,3 +35,4 @@ $palette: palette($primary: #9fe, $secondary: orange, $surface: #fff);
 
 @include palette($palette);
 @include typography("'Roboto', sans-serif", $scale);
+@include elevations($elevations);