diff --git a/initrd/directory.go b/initrd/directory.go
index 54c3a187c7..6af78f7caf 100644
--- a/initrd/directory.go
+++ b/initrd/directory.go
@@ -75,11 +75,35 @@ func (initrd *directory) Build(ctx context.Context) (string, error) {
 	writer := cpio.NewWriter(f)
 	defer writer.Close()
 
+	ignoringItems, err := getKraftignoreItems(initrd)
+	if err != nil {
+		return "", err
+	}
+
+	// **If the function returns the special value SkipDir, Walk skips the current directory (path if info.IsDir() is true,
+	// otherwise path's parent directory). If the function returns the special value SkipAll, Walk skips all remaining files and directories.
+	// Otherwise, if the function returns a non-nil error, Walk stops entirely and returns that error.
+	// Returning `nil` from the funtion make WalkDir() to work as `continue`.**
 	if err := filepath.WalkDir(initrd.path, func(path string, d fs.DirEntry, err error) error {
 		if err != nil {
 			return fmt.Errorf("received error before parsing path: %w", err)
 		}
 
+		if len(ignoringItems) > 0 {
+			str, err := isExistInKraftignoreFile(path, ignoringItems)
+			if err != nil {
+				return err
+			}
+			switch str {
+			case "SkipDir":
+				return filepath.SkipDir
+			case "SkipAll":
+				return filepath.SkipAll
+			case "Exist":
+				return nil
+			}
+		}
+
 		internal := strings.TrimPrefix(path, filepath.Clean(initrd.path))
 		internal = filepath.ToSlash(internal)
 		if internal == "" {
diff --git a/initrd/kraftignore.go b/initrd/kraftignore.go
new file mode 100644
index 0000000000..84e80a3334
--- /dev/null
+++ b/initrd/kraftignore.go
@@ -0,0 +1,63 @@
+package initrd
+
+import (
+	"bufio"
+	"errors"
+	"os"
+	"path/filepath"
+	"strings"
+)
+
+// kraftignore filename
+const KraftignoreFileName = ".kraftignore"
+
+func getKraftignoreItems(initrd *directory) ([]string, error) {
+	if initrd.opts.kraftignorePath == "" {
+		cwd, err := os.Getwd()
+		if err != nil {
+			return []string{}, err
+		}
+		initrd.opts.kraftignorePath = filepath.Join(cwd, KraftignoreFileName)
+	}
+
+	if _, err := os.Stat(initrd.opts.kraftignorePath); errors.Is(err, os.ErrNotExist) {
+		return []string{}, nil
+	} else if err != nil {
+		return []string{}, err
+	}
+
+	kraftignoreFile, err := os.Open(initrd.opts.kraftignorePath)
+	defer kraftignoreFile.Close()
+
+	if err != nil {
+		return []string{}, err
+	}
+	kraftignoreScanner := bufio.NewScanner(kraftignoreFile)
+	kraftignoreScanner.Split(bufio.ScanLines)
+	var kraftignoreFileLines, ignoringItems []string
+
+	for kraftignoreScanner.Scan() {
+		kraftignoreFileLines = append(kraftignoreFileLines, kraftignoreScanner.Text())
+	}
+
+	for _, line := range kraftignoreFileLines {
+		line = strings.TrimSpace(line)
+		if line == "" || strings.HasPrefix(line, "#") {
+			continue
+		}
+		items := strings.Split(line, " ")
+		for _, item := range items {
+			item = strings.TrimSpace(item)
+			if item == "" {
+				continue
+			}
+			ignoringItems = append(ignoringItems, item)
+		}
+	}
+	return ignoringItems, nil
+}
+
+func isExistInKraftignoreFile(path string, kraftignoreItems []string) (string, error) {
+	// Write code here
+	return "", nil
+}
diff --git a/initrd/options.go b/initrd/options.go
index b4967bdc53..c8fcda9069 100644
--- a/initrd/options.go
+++ b/initrd/options.go
@@ -4,9 +4,14 @@
 // You may not use this file except in compliance with the License.
 package initrd
 
+import (
+	"path/filepath"
+)
+
 type InitrdOptions struct {
-	output   string
-	cacheDir string
+	output          string
+	cacheDir        string
+	kraftignorePath string
 }
 
 type InitrdOption func(*InitrdOptions) error
@@ -29,3 +34,11 @@ func WithCacheDir(dir string) InitrdOption {
 		return nil
 	}
 }
+
+// WithKraftignorePath sets the path for .kraftignore.
+func WithKraftignorePath(dir string) InitrdOption {
+	return func(opts *InitrdOptions) error {
+		opts.kraftignorePath = filepath.Join(dir, KraftignoreFileName)
+		return nil
+	}
+}