diff --git a/packages/components/collapse/__tests__/collapse.test.tsx b/packages/components/collapse/__tests__/collapse.test.tsx
index 334ef6617d..e8e589fd15 100644
--- a/packages/components/collapse/__tests__/collapse.test.tsx
+++ b/packages/components/collapse/__tests__/collapse.test.tsx
@@ -4,7 +4,7 @@ import { describe, expect, test, vi } from 'vitest'
 import Collapse from '../src/collapse.vue'
 import CollapseItem from '../src/collapse-item.vue'
 import type { VueWrapper } from '@vue/test-utils'
-import type { CollapseItemInstance } from '../src/collapse-item'
+import type { CollapseItemInstance } from '../src/instance'
 
 describe('Collapse.vue', () => {
   test('create', async () => {
diff --git a/packages/components/collapse/index.ts b/packages/components/collapse/index.ts
index f39f3c9585..c8d2aa7ad0 100644
--- a/packages/components/collapse/index.ts
+++ b/packages/components/collapse/index.ts
@@ -11,3 +11,4 @@ export const ElCollapseItem = withNoopInstall(CollapseItem)
 
 export * from './src/collapse'
 export * from './src/collapse-item'
+export type { CollapseInstance, CollapseItemInstance } from './src/instance'
diff --git a/packages/components/collapse/src/collapse-item.ts b/packages/components/collapse/src/collapse-item.ts
index 000339f87d..90c39f89b2 100644
--- a/packages/components/collapse/src/collapse-item.ts
+++ b/packages/components/collapse/src/collapse-item.ts
@@ -1,7 +1,6 @@
 import { buildProps, definePropType, generateId } from '@element-plus/utils'
 import type { ExtractPropTypes } from 'vue'
 import type { CollapseActiveName } from './collapse'
-import type CollapseItem from './collapse-item.vue'
 
 export const collapseItemProps = buildProps({
   title: {
@@ -15,5 +14,3 @@ export const collapseItemProps = buildProps({
   disabled: Boolean,
 } as const)
 export type CollapseItemProps = ExtractPropTypes<typeof collapseItemProps>
-
-export type CollapseItemInstance = InstanceType<typeof CollapseItem>
diff --git a/packages/components/collapse/src/collapse-item.vue b/packages/components/collapse/src/collapse-item.vue
index 6aa272c649..fac3f6048a 100644
--- a/packages/components/collapse/src/collapse-item.vue
+++ b/packages/components/collapse/src/collapse-item.vue
@@ -1,24 +1,14 @@
 <template>
-  <div
-    :class="[
-      ns.b('item'),
-      ns.is('active', isActive),
-      ns.is('disabled', disabled),
-    ]"
-  >
+  <div :class="rootKls">
     <div
       role="tab"
       :aria-expanded="isActive"
-      :aria-controls="ns.b(`content-${id}`)"
-      :aria-describedby="ns.b(`content-${id}`)"
+      :aria-controls="scopedContentId"
+      :aria-describedby="scopedContentId"
     >
       <div
-        :id="ns.b(`head-${id}`)"
-        :class="[
-          ns.be('item', 'header'),
-          ns.is('active', isActive),
-          { focusing: focusing && !disabled },
-        ]"
+        :id="scopedHeadId"
+        :class="headKls"
         role="button"
         :tabindex="disabled ? -1 : 0"
         @click="handleHeaderClick"
@@ -27,7 +17,7 @@
         @blur="focusing = false"
       >
         <slot name="title">{{ title }}</slot>
-        <el-icon :class="[ns.be('item', 'arrow'), ns.is('active', isActive)]">
+        <el-icon :class="arrowKls">
           <arrow-right />
         </el-icon>
       </div>
@@ -35,13 +25,13 @@
     <el-collapse-transition>
       <div
         v-show="isActive"
-        :id="ns.b(`content-${id}`)"
-        :class="ns.be('item', 'wrap')"
+        :id="scopedContentId"
+        :class="itemWrapperKls"
         role="tabpanel"
         :aria-hidden="!isActive"
-        :aria-labelledby="ns.b(`head-${id}`)"
+        :aria-labelledby="scopedHeadId"
       >
-        <div :class="ns.be('item', 'content')">
+        <div :class="itemContentKls">
           <slot />
         </div>
       </div>
@@ -50,52 +40,35 @@
 </template>
 
 <script lang="ts" setup>
-import { computed, inject, ref } from 'vue'
-import { generateId } from '@element-plus/utils'
 import ElCollapseTransition from '@element-plus/components/collapse-transition'
 import ElIcon from '@element-plus/components/icon'
 import { ArrowRight } from '@element-plus/icons-vue'
-import { useNamespace } from '@element-plus/hooks'
-import { collapseContextKey } from '@element-plus/tokens'
 import { collapseItemProps } from './collapse-item'
+import { useCollapseItem, useCollapseItemDOM } from './use-collapse-item'
 
 defineOptions({
   name: 'ElCollapseItem',
 })
 
 const props = defineProps(collapseItemProps)
+const {
+  focusing,
+  id,
+  isActive,
+  handleFocus,
+  handleHeaderClick,
+  handleEnterClick,
+} = useCollapseItem(props)
 
-const collapse = inject(collapseContextKey)
-const ns = useNamespace('collapse')
-
-const focusing = ref(false)
-const isClick = ref(false)
-const id = ref(generateId())
-
-const isActive = computed(() =>
-  collapse?.activeNames.value.includes(props.name)
-)
-
-const handleFocus = () => {
-  setTimeout(() => {
-    if (!isClick.value) {
-      focusing.value = true
-    } else {
-      isClick.value = false
-    }
-  }, 50)
-}
-
-const handleHeaderClick = () => {
-  if (props.disabled) return
-  collapse?.handleItemClick(props.name)
-  focusing.value = false
-  isClick.value = true
-}
-
-const handleEnterClick = () => {
-  collapse?.handleItemClick(props.name)
-}
+const {
+  arrowKls,
+  headKls,
+  rootKls,
+  itemWrapperKls,
+  itemContentKls,
+  scopedContentId,
+  scopedHeadId,
+} = useCollapseItemDOM(props, { focusing, isActive, id })
 
 defineExpose({
   /** @description current collapse-item whether active */
diff --git a/packages/components/collapse/src/collapse.ts b/packages/components/collapse/src/collapse.ts
index 4d53949160..1e4a76081a 100644
--- a/packages/components/collapse/src/collapse.ts
+++ b/packages/components/collapse/src/collapse.ts
@@ -7,7 +7,6 @@ import {
 } from '@element-plus/utils'
 import { CHANGE_EVENT, UPDATE_MODEL_EVENT } from '@element-plus/constants'
 import type { ExtractPropTypes } from 'vue'
-import type Collapse from './collapse.vue'
 import type { Arrayable } from '@element-plus/utils'
 
 export type CollapseActiveName = string | number
@@ -30,5 +29,3 @@ export const collapseEmits = {
   [CHANGE_EVENT]: emitChangeFn,
 }
 export type CollapseEmits = typeof collapseEmits
-
-export type CollapseInstance = InstanceType<typeof Collapse>
diff --git a/packages/components/collapse/src/collapse.vue b/packages/components/collapse/src/collapse.vue
index 48cd8f684a..3221540612 100644
--- a/packages/components/collapse/src/collapse.vue
+++ b/packages/components/collapse/src/collapse.vue
@@ -1,17 +1,12 @@
 <template>
-  <div :class="ns.b()" role="tablist" aria-multiselectable="true">
+  <div :class="rootKls" role="tablist" aria-multiselectable="true">
     <slot />
   </div>
 </template>
 
 <script lang="ts" setup>
-import { provide, ref, watch } from 'vue'
-import { ensureArray } from '@element-plus/utils'
-import { CHANGE_EVENT, UPDATE_MODEL_EVENT } from '@element-plus/constants'
-import { useNamespace } from '@element-plus/hooks'
-import { collapseContextKey } from '@element-plus/tokens'
 import { collapseEmits, collapseProps } from './collapse'
-import type { CollapseActiveName } from './collapse'
+import { useCollapse, useCollapseDOM } from './use-collapse'
 
 defineOptions({
   name: 'ElCollapse',
@@ -19,47 +14,9 @@ defineOptions({
 const props = defineProps(collapseProps)
 const emit = defineEmits(collapseEmits)
 
-const ns = useNamespace('collapse')
-const activeNames = ref(ensureArray(props.modelValue))
+const { activeNames, setActiveNames } = useCollapse(props, emit)
 
-const setActiveNames = (_activeNames: CollapseActiveName[]) => {
-  activeNames.value = _activeNames
-  const value = props.accordion ? activeNames.value[0] : activeNames.value
-  emit(UPDATE_MODEL_EVENT, value)
-  emit(CHANGE_EVENT, value)
-}
-
-const handleItemClick = (name: CollapseActiveName) => {
-  if (props.accordion) {
-    setActiveNames([
-      (activeNames.value[0] || activeNames.value[0] === 0) &&
-      activeNames.value[0] === name
-        ? ''
-        : name,
-    ])
-  } else {
-    const _activeNames = [...activeNames.value]
-    const index = _activeNames.indexOf(name)
-
-    if (index > -1) {
-      _activeNames.splice(index, 1)
-    } else {
-      _activeNames.push(name)
-    }
-    setActiveNames(_activeNames)
-  }
-}
-
-watch(
-  () => props.modelValue,
-  () => (activeNames.value = ensureArray(props.modelValue)),
-  { deep: true }
-)
-
-provide(collapseContextKey, {
-  activeNames,
-  handleItemClick,
-})
+const { rootKls } = useCollapseDOM()
 
 defineExpose({
   /** @description active names */
diff --git a/packages/components/collapse/src/instance.ts b/packages/components/collapse/src/instance.ts
new file mode 100644
index 0000000000..302b0eef84
--- /dev/null
+++ b/packages/components/collapse/src/instance.ts
@@ -0,0 +1,5 @@
+import type Collapse from './collapse.vue'
+import type CollapseItem from './collapse-item.vue'
+
+export type CollapseInstance = InstanceType<typeof Collapse>
+export type CollapseItemInstance = InstanceType<typeof CollapseItem>
diff --git a/packages/components/collapse/src/use-collapse-item.ts b/packages/components/collapse/src/use-collapse-item.ts
new file mode 100644
index 0000000000..3b5787b844
--- /dev/null
+++ b/packages/components/collapse/src/use-collapse-item.ts
@@ -0,0 +1,84 @@
+import { computed, inject, ref, unref } from 'vue'
+import { useNamespace } from '@element-plus/hooks'
+import { generateId } from '@element-plus/utils'
+import { collapseContextKey } from '@element-plus/tokens'
+
+import type { CollapseItemProps } from './collapse-item'
+
+export const useCollapseItem = (props: CollapseItemProps) => {
+  const collapse = inject(collapseContextKey)
+
+  const focusing = ref(false)
+  const isClick = ref(false)
+  const id = ref(generateId())
+
+  const isActive = computed(() =>
+    collapse?.activeNames.value.includes(props.name)
+  )
+
+  const handleFocus = () => {
+    setTimeout(() => {
+      if (!isClick.value) {
+        focusing.value = true
+      } else {
+        isClick.value = false
+      }
+    }, 50)
+  }
+
+  const handleHeaderClick = () => {
+    if (props.disabled) return
+    collapse?.handleItemClick(props.name)
+    focusing.value = false
+    isClick.value = true
+  }
+
+  const handleEnterClick = () => {
+    collapse?.handleItemClick(props.name)
+  }
+
+  return {
+    focusing,
+    id,
+    isActive,
+    handleFocus,
+    handleHeaderClick,
+    handleEnterClick,
+  }
+}
+
+export const useCollapseItemDOM = (
+  props: CollapseItemProps,
+  { focusing, isActive, id }: Partial<ReturnType<typeof useCollapseItem>>
+) => {
+  const ns = useNamespace('collapse')
+
+  const rootKls = computed(() => [
+    ns.b('item'),
+    ns.is('active', unref(isActive)),
+    ns.is('disabled', props.disabled),
+  ])
+  const headKls = computed(() => [
+    ns.be('item', 'header'),
+    ns.is('active', unref(isActive)),
+    { focusing: unref(focusing) && !props.disabled },
+  ])
+  const arrowKls = computed(() => [
+    ns.be('item', 'arrow'),
+    ns.is('active', unref(isActive)),
+  ])
+  const itemWrapperKls = computed(() => ns.be('item', 'wrap'))
+  const itemContentKls = computed(() => ns.be('item', 'content'))
+  const scopedContentId = computed(() => ns.b(`content-${unref(id)}`))
+  const scopedHeadId = computed(() => ns.b(`head-${unref(id)}`))
+
+  return {
+    arrowKls,
+    headKls,
+    rootKls,
+    itemWrapperKls,
+    itemContentKls,
+    scopedContentId,
+    scopedHeadId,
+  }
+}
diff --git a/packages/components/collapse/src/use-collapse.ts b/packages/components/collapse/src/use-collapse.ts
new file mode 100644
index 0000000000..46db165c23
--- /dev/null
+++ b/packages/components/collapse/src/use-collapse.ts
@@ -0,0 +1,66 @@
+import { computed, provide, ref, watch } from 'vue'
+import { ensureArray } from '@element-plus/utils'
+import { useNamespace } from '@element-plus/hooks'
+import { CHANGE_EVENT, UPDATE_MODEL_EVENT } from '@element-plus/constants'
+import { collapseContextKey } from '@element-plus/tokens'
+
+import type { SetupContext } from 'vue'
+import type {
+  CollapseActiveName,
+  CollapseEmits,
+  CollapseProps,
+} from './collapse'
+
+export const useCollapse = (
+  props: CollapseProps,
+  emit: SetupContext<CollapseEmits>['emit']
+) => {
+  const activeNames = ref(ensureArray(props.modelValue))
+
+  const setActiveNames = (_activeNames: CollapseActiveName[]) => {
+    activeNames.value = _activeNames
+    const value = props.accordion ? activeNames.value[0] : activeNames.value
+    emit(UPDATE_MODEL_EVENT, value)
+    emit(CHANGE_EVENT, value)
+  }
+
+  const handleItemClick = (name: CollapseActiveName) => {
+    if (props.accordion) {
+      setActiveNames([activeNames.value[0] === name ? '' : name])
+    } else {
+      const _activeNames = [...activeNames.value]
+      const index = _activeNames.indexOf(name)
+
+      if (index > -1) {
+        _activeNames.splice(index, 1)
+      } else {
+        _activeNames.push(name)
+      }
+      setActiveNames(_activeNames)
+    }
+  }
+
+  watch(
+    () => props.modelValue,
+    () => (activeNames.value = ensureArray(props.modelValue)),
+    { deep: true }
+  )
+
+  provide(collapseContextKey, {
+    activeNames,
+    handleItemClick,
+  })
+  return {
+    activeNames,
+    setActiveNames,
+  }
+}
+
+export const useCollapseDOM = () => {
+  const ns = useNamespace('collapse')
+
+  const rootKls = computed(() => ns.b())
+  return {
+    rootKls,
+  }
+}