diff --git a/src/utils/__tests__/defaults.spec-d.ts b/src/utils/__tests__/defaults.spec-d.ts
new file mode 100644
index 00000000..4ad191b4
--- /dev/null
+++ b/src/utils/__tests__/defaults.spec-d.ts
@@ -0,0 +1,20 @@
+/**
+ * @file Type Tests - defaults
+ * @module tutils/utils/tests/unit-d/defaults
+ */
+
+import type Vehicle from '#fixtures/types/vehicle'
+import type { Defaults, Partial } from '#src/types'
+import type testSubject from '../defaults'
+
+describe('unit-d:utils/defaults', () => {
+  it('should return Defaults<T, U>', () => {
+    // Arrange
+    type T = Partial<Vehicle>
+    type U = [{ readonly vrm: number }, { readonly vin: string }]
+    type Expect = Defaults<T, U>
+
+    // Expect
+    expectTypeOf<typeof testSubject<T, U>>().returns.toEqualTypeOf<Expect>()
+  })
+})
diff --git a/src/utils/__tests__/defaults.spec.ts b/src/utils/__tests__/defaults.spec.ts
new file mode 100644
index 00000000..047db033
--- /dev/null
+++ b/src/utils/__tests__/defaults.spec.ts
@@ -0,0 +1,27 @@
+/**
+ * @file Unit Tests - defaults
+ * @module tutils/utils/tests/unit/defaults
+ */
+
+import type Vehicle from '#fixtures/types/vehicle'
+import type { Partial } from '#src/types'
+import testSubject from '../defaults'
+
+describe('unit:utils/defaults', () => {
+  let base: Partial<Vehicle> & { vrm: string }
+
+  beforeAll(() => {
+    base = { vrm: faker.vehicle.vrm() }
+  })
+
+  it('should return merge result', () => {
+    // Arrange
+    const s1: { vrm: number } = { vrm: faker.number.int() }
+    const s2: { vin: string } = { vin: faker.vehicle.vin() }
+
+    // Act + Expect
+    expect(testSubject(base, s1, s2))
+      .to.eql({ ...base, ...s2 })
+      .but.not.equal(base)
+  })
+})
diff --git a/src/utils/assign-with.ts b/src/utils/assign-with.ts
index d1b6cc58..40bbb9a7 100644
--- a/src/utils/assign-with.ts
+++ b/src/utils/assign-with.ts
@@ -21,8 +21,10 @@ import properties from './properties'
 type AssignCustomizer = Fn<[unknown, unknown, string | symbol], unknown>
 
 /**
- * Assigns own properties of one or more `source` objects to a cloned `base`
- * object. A `customizer` is used to produce assigned values.
+ * Assigns own properties of one or more `source` objects to a target object.
+ *
+ * A `customizer` is used to produce assigned values. The initial `base` object
+ * **will not** be modified.
  *
  * Source objects are applied from left to right. Subsequent sources overwrite
  * property assignments of previous sources.
diff --git a/src/utils/assign.ts b/src/utils/assign.ts
index ba46539e..8b25d2ad 100644
--- a/src/utils/assign.ts
+++ b/src/utils/assign.ts
@@ -7,8 +7,8 @@ import type { Assign, ObjectCurly, Objectify } from '#src/types'
 import assignWith from './assign-with'
 
 /**
- * Assigns own properties of one or more `source` objects to a cloned `base`
- * object.
+ * Assigns own properties of one or more `source` objects to a target object.
+ * The initial `base` object **will not** be modified.
  *
  * Source objects are applied from left to right. Subsequent sources overwrite
  * property assignments of previous sources.
diff --git a/src/utils/defaults.ts b/src/utils/defaults.ts
new file mode 100644
index 00000000..6e5dea9d
--- /dev/null
+++ b/src/utils/defaults.ts
@@ -0,0 +1,40 @@
+/**
+ * @file Utilities - defaults
+ * @module tutils/utils/defaults
+ */
+
+import type { Defaults, ObjectCurly, Objectify } from '#src/types'
+import assignWith from './assign-with'
+import cast from './cast'
+import isUndefined from './is-undefined'
+
+/**
+ * Assigns own properties of one or more `source` objects to a target object for
+ * all target properties that resolve to `undefined`.
+ *
+ * The initial `base` object **will not** be modified.
+ *
+ * Source objects are applied from left to right.  Subsequent default values are
+ * ignored if a property no longer resolves to `undefined`.
+ *
+ * @see {@linkcode Defaults}
+ *
+ * @todo examples
+ *
+ * @template T - Base object
+ * @template U - Source object array
+ *
+ * @param {T} base - Base object
+ * @param {U} source - Source object array
+ * @return {Defaults<T, U>} Merge result
+ */
+const defaults = <T extends Objectify<any>, U extends readonly ObjectCurly[]>(
+  base: T,
+  ...source: U
+): Defaults<T, U> => {
+  return cast(
+    assignWith((curr, src) => (isUndefined(curr) ? src : curr), base, ...source)
+  )
+}
+
+export default defaults
diff --git a/src/utils/index.ts b/src/utils/index.ts
index 4b79130d..c1f8dcb0 100644
--- a/src/utils/index.ts
+++ b/src/utils/index.ts
@@ -17,6 +17,7 @@ export { default as constant } from './constant'
 export { default as construct } from './construct'
 export { default as count } from './count'
 export { default as crush } from './crush'
+export { default as defaults } from './defaults'
 export { default as define } from './define'
 export { default as descriptor } from './descriptor'
 export { default as desegment } from './desegment'
diff --git a/src/utils/merge-with.ts b/src/utils/merge-with.ts
index c7fddd20..c7727f39 100644
--- a/src/utils/merge-with.ts
+++ b/src/utils/merge-with.ts
@@ -23,7 +23,7 @@ type MergeCustomizer = Fn<[unknown, unknown, string | symbol], unknown>
 
 /**
  * Recursively merges own properties of one or more `source` objects into a
- * cloned `base` object.
+ * target object. The initial `base` object **will not** be modified.
  *
  * A `customizer` is be used to produce merged values. Plain object properties
  * are merged recursively. Other objects and value types are overridden by
diff --git a/src/utils/merge.ts b/src/utils/merge.ts
index 251825d4..97710b9c 100644
--- a/src/utils/merge.ts
+++ b/src/utils/merge.ts
@@ -8,7 +8,7 @@ import mergeWith from './merge-with'
 
 /**
  * Recursively merges own properties of one or more `source` objects into a
- * cloned `base` object.
+ * target object. The initial `base` object **will not** be modified.
  *
  * Plain object properties are merged recursively. Other objects and value types
  * are overridden by assignment.