diff --git a/docs/en-US/component/scrollbar.md b/docs/en-US/component/scrollbar.md
index 7ca56a963c..892fe91d03 100644
--- a/docs/en-US/component/scrollbar.md
+++ b/docs/en-US/component/scrollbar.md
@@ -43,19 +43,23 @@ scrollbar/manual-scroll
 
 ### Attributes
 
-| Name       | Description                                                                                                                     | Type                                                                | Default |
-| ---------- | ------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- | ------- |
-| height     | height of scrollbar                                                                                                             | ^[string] / ^[number]                                               | —       |
-| max-height | max height of scrollbar                                                                                                         | ^[string] / ^[number]                                               | —       |
-| native     | whether to use the native scrollbar style                                                                                       | ^[boolean]                                                          | false   |
-| wrap-style | style of wrap container                                                                                                         | ^[string] / ^[object]`CSSProperties \| CSSProperties[] \| string[]` | —       |
-| wrap-class | class of wrap container                                                                                                         | ^[string]                                                           | —       |
-| view-style | style of view                                                                                                                   | ^[string] / ^[object]`CSSProperties \| CSSProperties[] \| string[]` | —       |
-| view-class | class of view                                                                                                                   | ^[string]                                                           | —       |
-| noresize   | do not respond to container size changes, if the container size does not change, it is better to set it to optimize performance | ^[boolean]                                                          | false   |
-| tag        | element tag of the view                                                                                                         | ^[string]                                                           | div     |
-| always     | always show scrollbar                                                                                                           | ^[boolean]                                                          | false   |
-| min-size   | minimum size of scrollbar                                                                                                       | ^[number]                                                           | 20      |
+| Name                              | Description                                                                                                                     | Type                                                                | Default |
+| --------------------------------- | ------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- | ------- |
+| height                            | height of scrollbar                                                                                                             | ^[string] / ^[number]                                               | —       |
+| max-height                        | max height of scrollbar                                                                                                         | ^[string] / ^[number]                                               | —       |
+| native                            | whether to use the native scrollbar style                                                                                       | ^[boolean]                                                          | false   |
+| wrap-style                        | style of wrap container                                                                                                         | ^[string] / ^[object]`CSSProperties \| CSSProperties[] \| string[]` | —       |
+| wrap-class                        | class of wrap container                                                                                                         | ^[string]                                                           | —       |
+| view-style                        | style of view                                                                                                                   | ^[string] / ^[object]`CSSProperties \| CSSProperties[] \| string[]` | —       |
+| view-class                        | class of view                                                                                                                   | ^[string]                                                           | —       |
+| noresize                          | do not respond to container size changes, if the container size does not change, it is better to set it to optimize performance | ^[boolean]                                                          | false   |
+| tag                               | element tag of the view                                                                                                         | ^[string]                                                           | div     |
+| always                            | always show scrollbar                                                                                                           | ^[boolean]                                                          | false   |
+| min-size                          | minimum size of scrollbar                                                                                                       | ^[number]                                                           | 20      |
+| id ^(2.4.0)                       | id of view                                                                                                                      | ^[string]                                                           | —       |
+| role ^(2.4.0) ^(a11y)             | role of view                                                                                                                    | ^[string]                                                           | —       |
+| aria-label ^(2.4.0) ^(a11y)       | aria-label of view                                                                                                              | ^[string]                                                           | —       |
+| aria-orientation ^(2.4.0) ^(a11y) | aria-orientation of view                                                                                                        | ^[enum]`'horizontal' \| 'vertical'`                                 | —       |
 
 ### Events
 
diff --git a/packages/components/scrollbar/src/scrollbar.ts b/packages/components/scrollbar/src/scrollbar.ts
index b70f6f1791..54b647cfcc 100644
--- a/packages/components/scrollbar/src/scrollbar.ts
+++ b/packages/components/scrollbar/src/scrollbar.ts
@@ -74,6 +74,25 @@ export const scrollbarProps = buildProps({
     type: Number,
     default: 20,
   },
+  /**
+   * @description id of view
+   */
+  id: String,
+  /**
+   * @description role of view
+   */
+  role: String,
+  /**
+   * @description aria-label of view
+   */
+  ariaLabel: String,
+  /**
+   * @description aria-orientation of view
+   */
+  ariaOrientation: {
+    type: String,
+    values: ['horizontal', 'vertical'],
+  },
 } as const)
 export type ScrollbarProps = ExtractPropTypes<typeof scrollbarProps>
 
diff --git a/packages/components/scrollbar/src/scrollbar.vue b/packages/components/scrollbar/src/scrollbar.vue
index 16d43efc1d..be91ca8943 100644
--- a/packages/components/scrollbar/src/scrollbar.vue
+++ b/packages/components/scrollbar/src/scrollbar.vue
@@ -1,11 +1,20 @@
 <template>
   <div ref="scrollbarRef" :class="ns.b()">
-    <div ref="wrapRef" :class="wrapKls" :style="style" @scroll="handleScroll">
+    <div
+      ref="wrapRef"
+      :class="wrapKls"
+      :style="wrapStyle"
+      @scroll="handleScroll"
+    >
       <component
         :is="tag"
+        :id="id"
         ref="resizeRef"
         :class="resizeKls"
         :style="viewStyle"
+        :role="role"
+        :aria-label="ariaLabel"
+        :aria-orientation="ariaOrientation"
       >
         <slot />
       </component>
@@ -67,7 +76,7 @@ const barRef = ref<BarInstance>()
 const ratioY = ref(1)
 const ratioX = ref(1)
 
-const style = computed<StyleValue>(() => {
+const wrapStyle = computed<StyleValue>(() => {
   const style: CSSProperties = {}
   if (props.height) style.height = addUnit(props.height)
   if (props.maxHeight) style.maxHeight = addUnit(props.maxHeight)
diff --git a/packages/components/select/__tests__/select.test.ts b/packages/components/select/__tests__/select.test.ts
index 1b3a20fb9d..57fcccc3d9 100644
--- a/packages/components/select/__tests__/select.test.ts
+++ b/packages/components/select/__tests__/select.test.ts
@@ -2435,4 +2435,39 @@ describe('Select', () => {
       expect(wrapper.findAll('.el-tag').length).toBe(1)
     })
   })
+
+  it('It should generate accessible attributes', async () => {
+    wrapper = _mount(
+      `<el-select v-model="value">
+        <el-option label="label" value="1" />
+        <el-option label="disabled" value="2" disabled />
+      </el-select>`,
+      () => ({ value: '1' })
+    )
+
+    const dropdown = wrapper.findComponent({ name: 'ElSelectDropdown' })
+    const input = wrapper.find('input')
+    const list = dropdown.find('.el-select-dropdown__list')
+    const option = dropdown.find('.el-select-dropdown__item')
+    const disabledOption = dropdown.find(
+      '.el-select-dropdown__item:nth-child(2)'
+    )
+
+    expect(input.attributes('role')).toBe('combobox')
+    expect(input.attributes('aria-autocomplete')).toBe('none')
+    expect(input.attributes('aria-controls')).toBe(list.attributes('id'))
+    expect(input.attributes('aria-expanded')).toBe('false')
+    expect(input.attributes('aria-haspopup')).toBe('listbox')
+    expect(input.attributes('aria-activedescendant')).toBe('')
+
+    expect(list.attributes('id')).toBeTruthy()
+    expect(list.attributes('role')).toBe('listbox')
+    expect(list.attributes('aria-orientation')).toBe('vertical')
+
+    expect(option.attributes('id')).toBeTruthy()
+    expect(option.attributes('role')).toBe('option')
+    expect(option.attributes('aria-disabled')).toBe(undefined)
+    expect(option.attributes('aria-selected')).toBe('true')
+    expect(disabledOption.attributes('aria-disabled')).toBe('true')
+  })
 })
diff --git a/packages/components/select/src/option.vue b/packages/components/select/src/option.vue
index 8dd1d7399d..6ffba88348 100644
--- a/packages/components/select/src/option.vue
+++ b/packages/components/select/src/option.vue
@@ -1,7 +1,11 @@
 <template>
   <li
     v-show="visible"
+    :id="id"
     :class="containerKls"
+    role="option"
+    :aria-disabled="isDisabled || undefined"
+    :aria-selected="itemSelected"
     @mouseenter="hoverItem"
     @click.stop="selectOptionClick"
   >
@@ -23,7 +27,7 @@ import {
   toRefs,
   unref,
 } from 'vue'
-import { useNamespace } from '@element-plus/hooks'
+import { useId, useNamespace } from '@element-plus/hooks'
 import { useOption } from './useOption'
 import type { SelectOptionProxy } from './token'
 
@@ -52,6 +56,7 @@ export default defineComponent({
 
   setup(props) {
     const ns = useNamespace('select')
+    const id = useId()
 
     const containerKls = computed(() => [
       ns.be('dropdown', 'item'),
@@ -103,6 +108,7 @@ export default defineComponent({
 
     return {
       ns,
+      id,
       containerKls,
       currentLabel,
       itemSelected,
diff --git a/packages/components/select/src/select.vue b/packages/components/select/src/select.vue
index 2364a01f98..19434baba4 100644
--- a/packages/components/select/src/select.vue
+++ b/packages/components/select/src/select.vue
@@ -149,7 +149,13 @@
               :disabled="selectDisabled"
               :autocomplete="autocomplete"
               :style="inputStyle"
+              role="combobox"
+              :aria-activedescendant="hoverOption?.id || ''"
+              :aria-controls="contentId"
+              :aria-expanded="dropMenuVisible"
               :aria-label="ariaLabel"
+              aria-autocomplete="none"
+              aria-haspopup="listbox"
               @focus="handleFocus"
               @blur="handleBlur"
               @keyup="managePlaceholder"
@@ -166,7 +172,6 @@
               @input="debouncedQueryChange"
             />
           </div>
-          <!-- fix: https://github.com/element-plus/element-plus/issues/11415 -->
           <input
             v-if="isIOS && !multiple && filterable && readonly"
             ref="iOSInput"
@@ -192,7 +197,13 @@
             :validate-event="false"
             :class="[nsSelect.is('focus', visible)]"
             :tabindex="multiple && filterable ? -1 : undefined"
+            role="combobox"
+            :aria-activedescendant="hoverOption?.id || ''"
+            :aria-controls="contentId"
+            :aria-expanded="dropMenuVisible"
             :label="ariaLabel"
+            aria-autocomplete="none"
+            aria-haspopup="listbox"
             @focus="handleFocus"
             @blur="handleBlur"
             @input="debouncedOnInputChange"
@@ -240,11 +251,15 @@
         <el-select-menu>
           <el-scrollbar
             v-show="options.size > 0 && !loading"
+            :id="contentId"
             ref="scrollbar"
             tag="ul"
             :wrap-class="nsSelect.be('dropdown', 'wrap')"
             :view-class="nsSelect.be('dropdown', 'list')"
             :class="scrollbarKls"
+            role="listbox"
+            :aria-label="ariaLabel"
+            aria-orientation="vertical"
           >
             <el-option v-if="showNewOption" :value="query" :created="true" />
             <el-options @update-options="onOptionsRendered">
@@ -283,7 +298,7 @@ import {
 import { useResizeObserver } from '@vueuse/core'
 import { placements } from '@popperjs/core'
 import { ClickOutside } from '@element-plus/directives'
-import { useLocale, useNamespace } from '@element-plus/hooks'
+import { useId, useLocale, useNamespace } from '@element-plus/hooks'
 import ElInput from '@element-plus/components/input'
 import ElTooltip, {
   useTooltipContentProps,
@@ -550,10 +565,12 @@ export default defineComponent({
     const nsSelect = useNamespace('select')
     const nsInput = useNamespace('input')
     const { t } = useLocale()
+    const contentId = useId()
     const states = useSelectStates(props)
     const {
       optionList,
       optionsArray,
+      hoverOption,
       selectSize,
       readonly,
       handleResize,
@@ -833,6 +850,8 @@ export default defineComponent({
       showTagList,
       collapseTagList,
       tagTooltipRef,
+      contentId,
+      hoverOption,
     }
   },
 })
diff --git a/packages/components/select/src/useSelect.ts b/packages/components/select/src/useSelect.ts
index 0db82a159b..22b9de0a7c 100644
--- a/packages/components/select/src/useSelect.ts
+++ b/packages/components/select/src/useSelect.ts
@@ -102,7 +102,7 @@ export const useSelect = (props, states: States, ctx) => {
   const scrollbar = ref<{
     handleScroll: () => void
   } | null>(null)
-  const hoverOption = ref(-1)
+  const hoverOption = ref()
   const queryChange = shallowRef<QueryChangeCtx>({ query: '' })
   const groupQueryChange = shallowRef('')
   const optionList = ref<string[]>([])
@@ -980,6 +980,7 @@ export const useSelect = (props, states: States, ctx) => {
   return {
     optionList,
     optionsArray,
+    hoverOption,
     selectSize,
     handleResize,
     debouncedOnInputChange,