diff --git a/src/tabs/Content.js b/src/tabs/Content.js
deleted file mode 100644
index a6b9eceb4..000000000
--- a/src/tabs/Content.js
+++ /dev/null
@@ -1,82 +0,0 @@
-import { createNamespace } from '../utils';
-import { TouchMixin } from '../mixins/touch';
-
-const [createComponent, bem] = createNamespace('tabs');
-const MIN_SWIPE_DISTANCE = 50;
-
-export default createComponent({
-  mixins: [TouchMixin],
-
-  props: {
-    count: Number,
-    duration: [Number, String],
-    animated: Boolean,
-    swipeable: Boolean,
-    currentIndex: Number,
-  },
-
-  emits: ['change'],
-
-  computed: {
-    style() {
-      if (this.animated) {
-        return {
-          transform: `translate3d(${-1 * this.currentIndex * 100}%, 0, 0)`,
-          transitionDuration: `${this.duration}s`,
-        };
-      }
-    },
-
-    listeners() {
-      if (this.swipeable) {
-        return {
-          onTouchstart: this.touchStart,
-          onTouchmove: this.touchMove,
-          onTouchend: this.onTouchEnd,
-          onTouchcancel: this.onTouchEnd,
-        };
-      }
-    },
-  },
-
-  methods: {
-    // watch swipe touch end
-    onTouchEnd() {
-      const { direction, deltaX, currentIndex } = this;
-
-      /* istanbul ignore else */
-      if (direction === 'horizontal' && this.offsetX >= MIN_SWIPE_DISTANCE) {
-        /* istanbul ignore else */
-        if (deltaX > 0 && currentIndex !== 0) {
-          this.$emit('change', currentIndex - 1);
-        } else if (deltaX < 0 && currentIndex !== this.count - 1) {
-          this.$emit('change', currentIndex + 1);
-        }
-      }
-    },
-
-    genChildren() {
-      const Content = this.$slots.default?.();
-      if (this.animated) {
-        return (
-          <div class={bem('track')} style={this.style}>
-            {Content}
-          </div>
-        );
-      }
-
-      return Content;
-    },
-  },
-
-  render() {
-    return (
-      <div
-        class={bem('content', { animated: this.animated })}
-        {...this.listeners}
-      >
-        {this.genChildren()}
-      </div>
-    );
-  },
-});
diff --git a/src/tabs/TabsContent.tsx b/src/tabs/TabsContent.tsx
new file mode 100644
index 000000000..086cca35b
--- /dev/null
+++ b/src/tabs/TabsContent.tsx
@@ -0,0 +1,81 @@
+import { createNamespace } from '../utils';
+import { useTouch } from '../composition/use-touch';
+
+const [createComponent, bem] = createNamespace('tabs');
+const MIN_SWIPE_DISTANCE = 50;
+
+export default createComponent({
+  props: {
+    duration: [Number, String],
+    animated: Boolean,
+    swipeable: Boolean,
+    count: {
+      type: Number,
+      required: true,
+    },
+    currentIndex: {
+      type: Number,
+      required: true,
+    },
+  },
+
+  emits: ['change'],
+
+  setup(props, { emit, slots }) {
+    const touch = useTouch();
+
+    const onTouchEnd = () => {
+      const { deltaX, offsetX } = touch;
+      const { currentIndex } = props;
+
+      /* istanbul ignore else */
+      if (touch.isHorizontal() && offsetX.value >= MIN_SWIPE_DISTANCE) {
+        /* istanbul ignore else */
+        if (deltaX.value > 0 && currentIndex !== 0) {
+          emit('change', currentIndex - 1);
+        } else if (deltaX.value < 0 && currentIndex !== props.count - 1) {
+          emit('change', currentIndex + 1);
+        }
+      }
+    };
+
+    const renderChildren = () => {
+      const Content = slots.default?.();
+
+      if (props.animated) {
+        const style = {
+          transform: `translate3d(${-1 * props.currentIndex * 100}%, 0, 0)`,
+          transitionDuration: `${props.duration}s`,
+        };
+
+        return (
+          <div class={bem('track')} style={style}>
+            {Content}
+          </div>
+        );
+      }
+
+      return Content;
+    };
+
+    return () => {
+      const listeners = props.swipeable
+        ? {
+            onTouchstart: touch.start,
+            onTouchmove: touch.move,
+            onTouchend: onTouchEnd,
+            onTouchcancel: onTouchEnd,
+          }
+        : null;
+
+      return (
+        <div
+          class={bem('content', { animated: props.animated })}
+          {...listeners}
+        >
+          {renderChildren()}
+        </div>
+      );
+    };
+  },
+});
diff --git a/src/tabs/index.js b/src/tabs/index.js
index b396a726b..ffcc9b7a2 100644
--- a/src/tabs/index.js
+++ b/src/tabs/index.js
@@ -22,7 +22,7 @@ import { BindEventMixin } from '../mixins/bind-event';
 // Components
 import Title from './Title';
 import Sticky from '../sticky';
-import Content from './Content';
+import TabsContent from './TabsContent';
 
 const [createComponent, bem] = createNamespace('tabs');
 
@@ -92,7 +92,7 @@ export default createComponent({
 
     return {
       position: '',
-      currentIndex: null,
+      currentIndex: -1,
       lineStyle: {
         backgroundColor: this.color,
       },
@@ -421,7 +421,7 @@ export default createComponent({
         ) : (
           Wrap
         )}
-        <Content
+        <TabsContent
           count={this.children.length}
           animated={animated}
           duration={this.duration}
@@ -430,7 +430,7 @@ export default createComponent({
           onChange={this.setCurrentIndex}
         >
           {this.$slots.default?.()}
-        </Content>
+        </TabsContent>
       </div>
     );
   },