diff --git a/components/bt/CMakeLists.txt b/components/bt/CMakeLists.txt
index 3c5490b185..bdce5b4650 100644
--- a/components/bt/CMakeLists.txt
+++ b/components/bt/CMakeLists.txt
@@ -53,6 +53,7 @@ if(CONFIG_BT_ENABLED)
          "common/osi/buffer.c"
          "common/osi/config.c"
          "common/osi/fixed_queue.c"
+         "common/osi/pkt_queue.c"
          "common/osi/future.c"
          "common/osi/hash_functions.c"
          "common/osi/hash_map.c"
diff --git a/components/bt/common/osi/include/osi/pkt_queue.h b/components/bt/common/osi/include/osi/pkt_queue.h
new file mode 100644
index 0000000000..96277c3e18
--- /dev/null
+++ b/components/bt/common/osi/include/osi/pkt_queue.h
@@ -0,0 +1,88 @@
+/*
+ * SPDX-FileCopyrightText: 2022 Espressif Systems (Shanghai) CO LTD
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+#ifndef _PKT_LIST_H_
+#define _PKT_LIST_H_
+
+#include "sys/queue.h"
+#include <stdint.h>
+#include <stdbool.h>
+
+#ifdef __cplusplus
+extern "C" {
+#endif
+
+struct pkt_queue;
+
+typedef struct pkt_linked_item {
+    STAILQ_ENTRY(pkt_linked_item) next;
+    uint8_t data[];
+} pkt_linked_item_t;
+
+#define BT_PKT_LINKED_HDR_SIZE (sizeof (pkt_linked_item_t))
+
+typedef void (*pkt_queue_free_cb)(pkt_linked_item_t *item);
+
+/*
+ * brief: create a pkt_queue instance. pkt_queue is a wrapper class of a FIFO implemented by single linked list.
+ *        The enqueue and dequeue operations of the FIFO are protected against race conditions of multiple tasks
+ * return: NULL if not enough memory, otherwise a valid pointer
+ */
+struct pkt_queue *pkt_queue_create(void);
+
+/*
+ * brief: enqueue one item to the FIFO
+ * param queue: pkt_queue instance created using pkt_queue_create
+ * param item: the item to be enqueued to the FIFO
+ * return: true if enqueued successfully, false when the arguments passed in are invalid
+ */
+bool pkt_queue_enqueue(struct pkt_queue *queue, pkt_linked_item_t *item);
+
+/*
+ * brief: dequeue one item for the FIFO
+ * param queue: pkt_queue instance created using pkt_queue_create
+ * return: pointer of type pkt_linked_item_t dequeued, NULL if the queue is empty or upon exception
+ */
+pkt_linked_item_t *pkt_queue_dequeue(struct pkt_queue *queue);
+
+/*
+ * brief: get the pointer of the first item from the FIFO but not get it dequeued
+ * param queue: pkt_queue instance created using pkt_queue_create
+ * return: pointer of the first item in the FIFO, NULL if the FIFO is empty
+ */
+pkt_linked_item_t *pkt_queue_try_peek_first(struct pkt_queue *queue);
+
+/*
+ * brief: retrieve the number of items existing in the FIFO
+ * param queue: pkt_queue instance created using pkt_queue_create
+ * return: total number of items in the FIFO
+ */
+size_t pkt_queue_length(const struct pkt_queue *queue);
+
+/*
+ * brief: retrieve the status whether the FIFO is empty
+ * param queue: pkt_queue instance created using pkt_queue_create
+ * return: false if the FIFO is not empty, otherwise true
+ */
+bool pkt_queue_is_empty(const struct pkt_queue *queue);
+
+/*
+ * brief: delete the item in the FIFO one by one
+ * param free_cb: destructor function for each item in the FIFO, if set to NULL, will use osi_free_func by default
+ */
+void pkt_queue_flush(struct pkt_queue *queue, pkt_queue_free_cb free_cb);
+
+/*
+ * brief: delete the items in the FIFO and then destroy the pkt_queue instance.
+ * param free_cb: destructor function for each item in the FIFO, if set to NULL, will use osi_free_func by default
+ */
+void pkt_queue_destroy(struct pkt_queue *queue, pkt_queue_free_cb free_cb);
+
+#ifdef __cplusplus
+}
+#endif
+
+#endif
diff --git a/components/bt/common/osi/pkt_queue.c b/components/bt/common/osi/pkt_queue.c
new file mode 100644
index 0000000000..81abd1f043
--- /dev/null
+++ b/components/bt/common/osi/pkt_queue.c
@@ -0,0 +1,144 @@
+/*
+ * SPDX-FileCopyrightText: 2022 Espressif Systems (Shanghai) CO LTD
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+#include "osi/pkt_queue.h"
+#include "osi/allocator.h"
+#include "osi/mutex.h"
+
+
+STAILQ_HEAD(pkt_queue_header, pkt_linked_item);
+
+struct pkt_queue {
+    osi_mutex_t lock;
+    size_t length;
+    struct pkt_queue_header header;
+} pkt_queue_t;
+
+struct pkt_queue *pkt_queue_create(void)
+{
+    struct pkt_queue *queue = calloc(1, sizeof(struct pkt_queue));
+    if (queue == NULL) {
+        return NULL;
+    }
+    if (osi_mutex_new(&queue->lock) != 0) {
+        osi_free(queue);
+    }
+    struct pkt_queue_header *p = &queue->header;
+    STAILQ_INIT(p);
+
+    return queue;
+}
+
+static void pkt_queue_cleanup(struct pkt_queue *queue, pkt_queue_free_cb free_cb)
+{
+    if (queue == NULL) {
+        return;
+    }
+
+    struct pkt_queue_header *header = &queue->header;
+    pkt_linked_item_t *item = STAILQ_FIRST(header);
+    pkt_linked_item_t *tmp;
+
+    pkt_queue_free_cb free_func = (free_cb != NULL) ? free_cb : (pkt_queue_free_cb)osi_free_func;
+
+    while (item != NULL) {
+        tmp = STAILQ_NEXT(item, next);
+        free_func(item);
+        item = tmp;
+        queue->length--;
+    }
+    STAILQ_INIT(header);
+    queue->length = 0;
+}
+
+void pkt_queue_flush(struct pkt_queue *queue, pkt_queue_free_cb free_cb)
+{
+    if (queue == NULL) {
+        return;
+    }
+    osi_mutex_lock(&queue->lock, OSI_MUTEX_MAX_TIMEOUT);
+    pkt_queue_cleanup(queue, free_cb);
+    osi_mutex_unlock(&queue->lock);
+}
+
+void pkt_queue_destroy(struct pkt_queue *queue, pkt_queue_free_cb free_cb)
+{
+    if (queue == NULL) {
+        return;
+    }
+    osi_mutex_lock(&queue->lock, OSI_MUTEX_MAX_TIMEOUT);
+    pkt_queue_cleanup(queue, free_cb);
+    osi_mutex_unlock(&queue->lock);
+
+    osi_mutex_free(&queue->lock);
+    osi_free(queue);
+}
+
+pkt_linked_item_t *pkt_queue_dequeue(struct pkt_queue *queue)
+{
+    if (queue == NULL || queue->length == 0) {
+        return NULL;
+    }
+
+    struct pkt_linked_item *item;
+    struct pkt_queue_header *header;
+    osi_mutex_lock(&queue->lock, OSI_MUTEX_MAX_TIMEOUT);
+    header = &queue->header;
+    item = STAILQ_FIRST(header);
+    if (item != NULL) {
+        STAILQ_REMOVE_HEAD(header, next);
+        if (queue->length > 0) {
+            queue->length--;
+        }
+    }
+    osi_mutex_unlock(&queue->lock);
+
+    return item;
+}
+
+bool pkt_queue_enqueue(struct pkt_queue *queue, pkt_linked_item_t *item)
+{
+    if (queue == NULL || item == NULL) {
+        return false;
+    }
+
+    struct pkt_queue_header *header;
+    osi_mutex_lock(&queue->lock, OSI_MUTEX_MAX_TIMEOUT);
+    header = &queue->header;
+    STAILQ_INSERT_TAIL(header, item, next);
+    queue->length++;
+    osi_mutex_unlock(&queue->lock);
+
+    return true;
+}
+
+size_t pkt_queue_length(const struct pkt_queue *queue)
+{
+    if (queue == NULL) {
+        return 0;
+    }
+    return queue->length;
+}
+
+bool pkt_queue_is_empty(const struct pkt_queue *queue)
+{
+    return pkt_queue_length(queue) == 0;
+}
+
+pkt_linked_item_t *pkt_queue_try_peek_first(struct pkt_queue *queue)
+{
+    if (queue == NULL) {
+        return NULL;
+    }
+
+    struct pkt_queue_header *header = &queue->header;
+    pkt_linked_item_t *item;
+    osi_mutex_lock(&queue->lock, OSI_MUTEX_MAX_TIMEOUT);
+    item = STAILQ_FIRST(header);
+    osi_mutex_unlock(&queue->lock);
+
+    return item;
+}