diff --git a/src/components/AppSelect.vue b/src/components/AppSelect.vue
index 48af91c..f19a951 100644
--- a/src/components/AppSelect.vue
+++ b/src/components/AppSelect.vue
@@ -1,5 +1,5 @@
 <script setup lang="ts">
-import { ref, computed, watch, onMounted, onBeforeUnmount, nextTick } from 'vue'
+import { ref, computed, onMounted, onBeforeUnmount, nextTick } from 'vue'
 import { ChevronDown, Check } from 'lucide-vue-next'
 
 interface Props {
diff --git a/src/views/Clients.vue b/src/views/Clients.vue
new file mode 100644
index 0000000..9ca70df
--- /dev/null
+++ b/src/views/Clients.vue
@@ -0,0 +1,337 @@
+<template>
+  <div class="p-6">
+    <!-- Header -->
+    <div class="flex items-center justify-between mb-6">
+      <h1 class="text-[1.75rem] font-bold font-[family-name:var(--font-heading)] tracking-tight text-text-primary">Clients</h1>
+      <button
+        @click="openCreateDialog"
+        class="px-3 py-1.5 bg-accent text-bg-base text-xs font-medium rounded-lg hover:bg-accent-hover transition-colors duration-150"
+      >
+        + Add
+      </button>
+    </div>
+
+    <!-- Clients Grid -->
+    <div v-if="clientsStore.clients.length > 0" class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-3 gap-4">
+      <div
+        v-for="client in clientsStore.clients"
+        :key="client.id"
+        class="group bg-bg-surface border border-border-subtle rounded-lg shadow-[0_1px_3px_rgba(0,0,0,0.3)] hover:bg-bg-elevated transition-all duration-150 cursor-pointer"
+        @click="openEditDialog(client)"
+      >
+        <div class="p-4">
+          <div class="flex items-start justify-between">
+            <div class="min-w-0 flex-1">
+              <h3 class="text-[0.8125rem] font-semibold text-text-primary truncate">{{ client.name }}</h3>
+              <p v-if="client.company" class="text-xs text-text-secondary mt-0.5 truncate">{{ client.company }}</p>
+              <p v-if="client.email" class="text-xs text-text-tertiary mt-0.5 truncate">{{ client.email }}</p>
+            </div>
+            <div class="flex items-center gap-1 opacity-0 group-hover:opacity-100 transition-opacity duration-100 shrink-0 ml-2">
+              <button
+                @click.stop="openEditDialog(client)"
+                class="p-1.5 text-text-tertiary hover:text-text-secondary transition-colors duration-150"
+                title="Edit"
+              >
+                <svg xmlns="http://www.w3.org/2000/svg" class="h-3.5 w-3.5" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="2">
+                  <path stroke-linecap="round" stroke-linejoin="round" d="M11 5H6a2 2 0 00-2 2v11a2 2 0 002 2h11a2 2 0 002-2v-5m-1.414-9.414a2 2 0 112.828 2.828L11.828 15H9v-2.828l8.586-8.586z" />
+                </svg>
+              </button>
+              <button
+                @click.stop="confirmDelete(client)"
+                class="p-1.5 text-text-tertiary hover:text-status-error transition-colors duration-150"
+                title="Delete"
+              >
+                <svg xmlns="http://www.w3.org/2000/svg" class="h-3.5 w-3.5" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="2">
+                  <path stroke-linecap="round" stroke-linejoin="round" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16" />
+                </svg>
+              </button>
+            </div>
+          </div>
+        </div>
+      </div>
+    </div>
+
+    <!-- Empty State -->
+    <div v-else class="flex flex-col items-center justify-center py-16">
+      <Users class="w-12 h-12 text-text-tertiary" :stroke-width="1.5" />
+      <p class="text-sm text-text-secondary mt-4">No clients yet</p>
+      <p class="text-xs text-text-tertiary mt-2 max-w-xs text-center">Clients let you organize projects and generate invoices with billing details.</p>
+      <button
+        @click="openCreateDialog"
+        class="mt-4 px-4 py-2 bg-accent text-bg-base text-xs font-medium rounded-lg hover:bg-accent-hover transition-colors"
+      >
+        Create Client
+      </button>
+    </div>
+
+    <!-- Create/Edit Dialog -->
+    <div
+      v-if="showDialog"
+      class="fixed inset-0 bg-black/70 backdrop-blur-[4px] flex items-center justify-center z-50"
+      @click.self="closeDialog"
+    >
+      <div class="bg-bg-surface border border-border-subtle rounded-lg shadow-[0_1px_3px_rgba(0,0,0,0.3)] w-full max-w-md mx-4 p-6 animate-modal-enter max-h-[85vh] overflow-y-auto">
+        <h2 class="text-[1.125rem] font-semibold font-[family-name:var(--font-heading)] text-text-primary mb-4">
+          {{ editingClient ? 'Edit Client' : 'Create Client' }}
+        </h2>
+
+        <form @submit.prevent="handleSubmit" class="space-y-4">
+          <!-- Contact Info -->
+          <div>
+            <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Name *</label>
+            <input
+              v-model="formData.name"
+              type="text"
+              required
+              class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+              placeholder="Client name"
+            />
+          </div>
+
+          <div>
+            <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Email</label>
+            <input
+              v-model="formData.email"
+              type="email"
+              class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+              placeholder="client@example.com"
+            />
+          </div>
+
+          <div>
+            <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Phone</label>
+            <input
+              v-model="formData.phone"
+              type="tel"
+              class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+              placeholder="+1 (555) 000-0000"
+            />
+          </div>
+
+          <div>
+            <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Address</label>
+            <textarea
+              v-model="formData.address"
+              rows="2"
+              class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible resize-none"
+              placeholder="Street, City, State, ZIP"
+            />
+          </div>
+
+          <!-- Billing Details (collapsible) -->
+          <div class="border-t border-border-subtle pt-4">
+            <button
+              type="button"
+              @click="billingOpen = !billingOpen"
+              class="flex items-center gap-2 text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] cursor-pointer hover:text-text-secondary transition-colors"
+            >
+              <svg
+                xmlns="http://www.w3.org/2000/svg"
+                class="h-3 w-3 transition-transform duration-150"
+                :class="{ 'rotate-90': billingOpen }"
+                fill="none"
+                viewBox="0 0 24 24"
+                stroke="currentColor"
+                stroke-width="2"
+              >
+                <path stroke-linecap="round" stroke-linejoin="round" d="M9 5l7 7-7 7" />
+              </svg>
+              Billing Details
+            </button>
+
+            <div v-if="billingOpen" class="mt-3 space-y-4">
+              <div>
+                <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Company</label>
+                <input
+                  v-model="formData.company"
+                  type="text"
+                  class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+                  placeholder="Business name for invoices"
+                />
+              </div>
+
+              <div>
+                <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Tax ID</label>
+                <input
+                  v-model="formData.tax_id"
+                  type="text"
+                  class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+                  placeholder="VAT / Tax number"
+                />
+              </div>
+
+              <div>
+                <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Payment Terms</label>
+                <input
+                  v-model="formData.payment_terms"
+                  type="text"
+                  class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible"
+                  placeholder="e.g. Net 30, Due on receipt"
+                />
+              </div>
+
+              <div>
+                <label class="block text-[0.6875rem] text-text-tertiary uppercase tracking-[0.08em] mb-1.5">Notes</label>
+                <textarea
+                  v-model="formData.notes"
+                  rows="2"
+                  class="w-full px-3 py-2 bg-bg-inset border border-border-subtle rounded-lg text-[0.8125rem] text-text-primary focus:outline-none focus:border-border-visible resize-none"
+                  placeholder="Internal notes about this client"
+                />
+              </div>
+            </div>
+          </div>
+
+          <!-- Buttons -->
+          <div class="flex justify-end gap-3 pt-4">
+            <button
+              type="button"
+              @click="closeDialog"
+              class="px-4 py-2 border border-border-subtle text-text-secondary rounded-lg hover:bg-bg-elevated transition-colors duration-150"
+            >
+              Cancel
+            </button>
+            <button
+              type="submit"
+              class="px-4 py-2 bg-accent text-bg-base font-medium rounded-lg hover:bg-accent-hover transition-colors duration-150"
+            >
+              {{ editingClient ? 'Update' : 'Create' }}
+            </button>
+          </div>
+        </form>
+      </div>
+    </div>
+
+    <!-- Delete Confirmation Dialog -->
+    <div
+      v-if="showDeleteDialog"
+      class="fixed inset-0 bg-black/70 backdrop-blur-[4px] flex items-center justify-center z-50"
+      @click.self="cancelDelete"
+    >
+      <div class="bg-bg-surface border border-border-subtle rounded-lg shadow-[0_1px_3px_rgba(0,0,0,0.3)] w-full max-w-sm mx-4 p-6 animate-modal-enter">
+        <h2 class="text-[1.125rem] font-semibold font-[family-name:var(--font-heading)] text-text-primary mb-2">Delete Client</h2>
+        <p class="text-[0.75rem] text-text-secondary mb-6">
+          Are you sure you want to delete "{{ clientToDelete?.name }}"? This action cannot be undone.
+        </p>
+        <div class="flex justify-end gap-3">
+          <button
+            @click="cancelDelete"
+            class="px-4 py-2 border border-border-subtle text-text-secondary rounded-lg hover:bg-bg-elevated transition-colors duration-150"
+          >
+            Cancel
+          </button>
+          <button
+            @click="handleDelete"
+            class="px-4 py-2 border border-status-error text-status-error font-medium rounded-lg hover:bg-status-error/10 transition-colors duration-150"
+          >
+            Delete
+          </button>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, reactive, onMounted } from 'vue'
+import { Users } from 'lucide-vue-next'
+import { useClientsStore, type Client } from '../stores/clients'
+
+const clientsStore = useClientsStore()
+
+// Dialog state
+const showDialog = ref(false)
+const showDeleteDialog = ref(false)
+const editingClient = ref<Client | null>(null)
+const clientToDelete = ref<Client | null>(null)
+const billingOpen = ref(false)
+
+// Form data
+const formData = reactive<Client>({
+  name: '',
+  email: undefined,
+  phone: undefined,
+  address: undefined,
+  company: undefined,
+  tax_id: undefined,
+  payment_terms: undefined,
+  notes: undefined,
+})
+
+// Check if any billing field has data
+function hasBillingData(client: Client): boolean {
+  return !!(client.company || client.tax_id || client.payment_terms || client.notes)
+}
+
+// Open create dialog
+function openCreateDialog() {
+  editingClient.value = null
+  formData.name = ''
+  formData.email = undefined
+  formData.phone = undefined
+  formData.address = undefined
+  formData.company = undefined
+  formData.tax_id = undefined
+  formData.payment_terms = undefined
+  formData.notes = undefined
+  billingOpen.value = false
+  showDialog.value = true
+}
+
+// Open edit dialog
+function openEditDialog(client: Client) {
+  editingClient.value = client
+  formData.id = client.id
+  formData.name = client.name
+  formData.email = client.email
+  formData.phone = client.phone
+  formData.address = client.address
+  formData.company = client.company
+  formData.tax_id = client.tax_id
+  formData.payment_terms = client.payment_terms
+  formData.notes = client.notes
+  billingOpen.value = hasBillingData(client)
+  showDialog.value = true
+}
+
+// Close dialog
+function closeDialog() {
+  showDialog.value = false
+  editingClient.value = null
+}
+
+// Handle form submit
+async function handleSubmit() {
+  if (editingClient.value) {
+    await clientsStore.updateClient({ ...formData })
+  } else {
+    await clientsStore.createClient({ ...formData })
+  }
+  closeDialog()
+}
+
+// Confirm delete
+function confirmDelete(client: Client) {
+  clientToDelete.value = client
+  showDeleteDialog.value = true
+}
+
+// Cancel delete
+function cancelDelete() {
+  showDeleteDialog.value = false
+  clientToDelete.value = null
+}
+
+// Handle delete
+async function handleDelete() {
+  if (clientToDelete.value?.id) {
+    await clientsStore.deleteClient(clientToDelete.value.id)
+  }
+  cancelDelete()
+}
+
+// Load data on mount
+onMounted(async () => {
+  await clientsStore.fetchClients()
+})
+</script>