diff --git a/sml/pca/BUILD.bazel b/sml/pca/BUILD.bazel
new file mode 100644
index 00000000..994ea56c
--- /dev/null
+++ b/sml/pca/BUILD.bazel
@@ -0,0 +1,49 @@
+# Copyright 2023 Ant Group Co., Ltd.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#   http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+load("@rules_python//python:defs.bzl", "py_binary", "py_library", "py_test")
+
+package(default_visibility = ["//visibility:public"])
+
+py_library(
+    name = "simple_pca",
+    srcs = ["simple_pca.py"],
+    deps = [
+        "//sml/utils:fxp_approx",
+    ],
+)
+
+py_binary(
+    name = "simple_pca_emul",
+    srcs = ["simple_pca_emul.py"],
+    deps = [
+        ":simple_pca",
+        "//examples/python/utils:dataset_utils",  # FIXME: remove examples dependency
+        "//sml/utils:emulation",
+    ],
+)
+
+py_test(
+    name = "simple_pca_test",
+    srcs = ["simple_pca_test.py"],
+    data = [
+        "//examples/python/conf",  # FIXME: remove examples dependency
+    ],
+    deps = [
+        ":simple_pca",
+        "//examples/python/utils:dataset_utils",  # FIXME: remove examples dependency
+        "//spu:init",
+        "//spu/utils:simulation",
+    ],
+)
diff --git a/sml/pca/simple_pca.py b/sml/pca/simple_pca.py
new file mode 100644
index 00000000..dd226d91
--- /dev/null
+++ b/sml/pca/simple_pca.py
@@ -0,0 +1,151 @@
+# Copyright 2023 Ant Group Co., Ltd.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      https://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+import jax
+import jax.numpy as jnp
+from enum import Enum
+
+class Method(Enum):
+    PCA = 'power_iteration'
+
+
+class SimplePCA:
+    def __init__(
+        self,
+        method: str,
+        n_components: int,
+        max_iter: int = 100,
+    ):
+        """A PCA estimator implemented with Power Iteration.
+
+        Parameters
+        ----------
+        method : str
+            The method to compute the principal components. 
+            'power_iteration' uses Power Iteration to compute the eigenvalues and eigenvectors.
+
+        n_components : int
+            Number of components to keep.
+
+        max_iter : int, default=100
+            Maximum number of iterations for Power Iteration.
+
+        References
+        ----------
+        Power Iteration: https://en.wikipedia.org/wiki/Power_iteration
+        """
+        # parameter check.
+        assert n_components > 0, f"n_components should >0"
+        assert method in [
+            e.value for e in Method
+        ], f"method should in {[e.value for e in Method]}, but got {method}"
+
+        self._n_components = n_components
+        self._max_iter = max_iter
+        self._mean = None
+        self._components = None
+        self._variances = None
+        self._method = Method(method)
+
+    def fit(self, X):
+        """Fit the estimator to the data.
+
+        In the 'power_iteration' method, we use the Power Iteration algorithm to compute the eigenvalues and eigenvectors.
+        The Power Iteration algorithm works by repeatedly multiplying a vector by the matrix to inflate the largest eigenvalue,
+        and then normalizing to keep numerical stability.
+        After finding the largest eigenvalue and eigenvector, we deflate the matrix by subtracting the outer product of the 
+        eigenvector and itself, scaled by the eigenvalue. This leaves a matrix with the same eigenvectors, but the largest 
+        eigenvalue is replaced by zero.
+
+        Parameters
+        ----------
+        X : {array-like}, shape (n_samples, n_features)
+            Training data.
+
+        Returns
+        -------
+        self : object
+            Returns an instance of self.
+        """
+        assert len(X.shape) == 2, f"Expected X to be 2 dimensional array, got {X.shape}"
+
+        self._mean = jnp.mean(X, axis=0)
+        X_centered = X - self._mean
+
+        # The covariance matrix
+        cov_matrix = jnp.cov(X_centered, rowvar=False)
+
+        # Initialization
+        components = []
+        variances = []
+
+        for _ in range(self._n_components):
+            # Initialize a random vector
+            vec = jnp.ones((X_centered.shape[1],))
+
+            for _ in range(self._max_iter):  # Max iterations
+                # Power iteration
+                vec = jnp.dot(cov_matrix, vec)
+                vec /= jnp.linalg.norm(vec)
+
+            # Compute the corresponding eigenvalue
+            eigval = jnp.dot(vec.T, jnp.dot(cov_matrix, vec))
+
+            components.append(vec)
+            variances.append(eigval)
+
+            # Remove the component from the covariance matrix
+            cov_matrix -= eigval * jnp.outer(vec, vec)
+
+        self._components = jnp.column_stack(components)
+        self._variances = jnp.array(variances)
+
+        return self
+
+    def transform(self, X):
+        """Transform the data to the first `n_components` principal components.
+
+        Parameters
+        ----------
+        X : {array-like}, shape (n_samples, n_features)
+            Data to be transformed.
+
+        Returns
+        -------
+        X_transformed : array, shape (n_samples, n_components)
+            Transformed data.
+        """
+        assert len(X.shape) == 2, f"Expected X to be 2 dimensional array, got {X.shape}"
+
+        X = X - self._mean
+        return jnp.dot(X, self._components)
+
+    def inverse_transform(self, X_transformed):
+        """Transform the data back to the original space.
+
+        Parameters
+        ----------
+        X_transformed : {array-like}, shape (n_samples, n_components)
+            Data in the transformed space.
+
+        Returns
+        -------
+        X_original : array, shape (n_samples, n_features)
+            Data in the original space.
+        """
+        assert len(X_transformed.shape) == 2, f"Expected X_transformed to be 2 dimensional array, got {X_transformed.shape}"
+
+        X_original = jnp.dot(X_transformed, self._components.T) + self._mean
+
+        return X_original
diff --git a/sml/pca/simple_pca_emul.py b/sml/pca/simple_pca_emul.py
new file mode 100644
index 00000000..ff6e29a0
--- /dev/null
+++ b/sml/pca/simple_pca_emul.py
@@ -0,0 +1,100 @@
+# Copyright 2023 Ant Group Co., Ltd.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      https://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+
+import sys
+import os
+
+import jax.numpy as jnp
+import jax.random as random
+import numpy as np
+from sklearn.decomposition import PCA as SklearnPCA
+# from sklearn.metrics import roc_auc_score, explained_variance_score
+
+# Add the library directory to the path
+sys.path.append(os.path.join(os.path.dirname(__file__), '../../'))
+
+import sml.utils.emulation as emulation
+from sml.pca.simple_pca import SimplePCA
+
+
+# TODO: design the enumation framework, just like py.unittest
+# all emulation action should begin with `emul_` (for reflection)
+def emul_SimplePCA(mode: emulation.Mode.MULTIPROCESS):
+    def proc(X):
+            model = SimplePCA(
+                method='power_iteration',
+                n_components=2,
+            )
+
+            model.fit(X)
+            X_transformed = model.transform(X)
+            X_variances = model._variances
+
+            return X_transformed, X_variances
+    
+    def proc_reconstruct(X):
+            model = SimplePCA(
+                method='power_iteration',
+                n_components=2,
+            )
+
+            model.fit(X)
+            X_reconstructed = model.inverse_transform(model.transform(X))
+
+            return X_reconstructed
+
+    try:
+        # bandwidth and latency only work for docker mode
+        emulator = emulation.Emulator(
+            emulation.CLUSTER_ABY3_3PC, mode, bandwidth=300, latency=20
+        )
+        emulator.up()
+        # Create a simple dataset
+        X = random.normal(random.PRNGKey(0), (15, 100))
+        result = emulator.run(proc)(X)
+        print("X_transformed_jax: ", result[0])
+        print("X_transformed_jax: ", result[1])
+        # The transformed data should have 2 dimensions
+        assert result[0].shape[1] == 2
+        # The mean of the transformed data should be approximately 0
+        assert jnp.allclose(jnp.mean(result[0], axis=0), 0, atol=1e-3)
+
+        # Compare with sklearn
+        model = SklearnPCA(n_components=2)
+        model.fit(X)
+        X_transformed = model.transform(X)
+        X_variances = model.explained_variance_
+
+        print("X_transformed_sklearn: ", X_transformed)
+        print("X_variances_sklearn: ", X_variances)
+
+        result = emulator.run(proc_reconstruct)(X)
+
+        print("X_reconstructed_jax: ", result)
+
+        # Compare with sklearn
+        model = SklearnPCA(n_components=2)
+        model.fit(X)
+        X_reconstructed = model.inverse_transform(model.transform(X))
+
+        print("X_reconstructed_sklearn: ", X_reconstructed)
+
+        assert np.allclose(X_reconstructed, result, atol=1e-3)
+
+    finally:
+        emulator.down()
+
+
+if __name__ == "__main__":
+    emul_SimplePCA(emulation.Mode.MULTIPROCESS)
diff --git a/sml/pca/simple_pca_test.py b/sml/pca/simple_pca_test.py
new file mode 100644
index 00000000..66d119e4
--- /dev/null
+++ b/sml/pca/simple_pca_test.py
@@ -0,0 +1,103 @@
+# Copyright 2023 Ant Group Co., Ltd.
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+#      https://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+import os
+import sys
+import unittest
+
+import jax.numpy as jnp
+import numpy as np
+from jax import random
+from sklearn.decomposition import PCA as SklearnPCA
+import spu.spu_pb2 as spu_pb2  
+import spu.utils.simulation as spsim
+
+# Add the sml directory to the path
+sys.path.append(os.path.join(os.path.dirname(__file__), '../../'))
+
+from sml.pca.simple_pca  import SimplePCA
+
+
+class UnitTests(unittest.TestCase):
+    def test_simple(self):
+        sim = spsim.Simulator.simple(
+            3, spu_pb2.ProtocolKind.ABY3, spu_pb2.FieldType.FM64
+        )
+        # Test fit_transform
+        def proc_transform(X):
+            model = SimplePCA(
+                method='power_iteration',
+                n_components=2,
+            )
+
+            model.fit(X)
+            X_transformed = model.transform(X)
+            X_variances = model._variances
+
+            return X_transformed, X_variances
+
+        # Create a simple dataset
+        X = random.normal(random.PRNGKey(0), (15, 100))
+
+        # Run the simulation
+        result = spsim.sim_jax(sim, proc_transform)(X)
+
+        # The transformed data should have 2 dimensions
+        self.assertEqual(result[0].shape[1], 2)
+
+        # The mean of the transformed data should be approximately 0
+        self.assertTrue(jnp.allclose(jnp.mean(result[0], axis=0), 0, atol=1e-3))
+
+        X_np = np.array(X)
+
+        # Run fit_transform using sklearn
+        sklearn_pca = SklearnPCA(n_components=2)
+        X_transformed_sklearn = sklearn_pca.fit_transform(X_np)
+
+        # Compare the transform results
+        print("X_transformed_sklearn: ", X_transformed_sklearn)
+        print("X_transformed_jax", result[0])
+
+        # Compare the variance results
+        print("X_transformed_sklearn.explained_variance_: ", sklearn_pca.explained_variance_)
+        print("X_transformed_jax.explained_variance_: ", result[1])
+
+        # Test inverse_transform
+        def proc_reconstruct(X):
+            model = SimplePCA(
+                method='power_iteration',
+                n_components=2,
+            )
+
+            model.fit(X)
+            X_reconstructed = model.inverse_transform(model.transform(X))
+
+            return X_reconstructed
+
+        # Run the simulation
+        result = spsim.sim_jax(sim, proc_reconstruct)(X)
+
+        # Run inverse_transform using sklearn
+        X_reconstructed_sklearn = sklearn_pca.inverse_transform(X_transformed_sklearn)
+
+        # Compare the results
+        self.assertTrue(np.allclose(X_reconstructed_sklearn, result, atol=1e-3))
+
+
+
+
+
+
+
+if __name__ == "__main__":
+    unittest.main()