diff --git a/apps/server/src/api/middlewares/index.ts b/apps/server/src/api/middlewares/index.ts
deleted file mode 100644
index 1beb455..0000000
--- a/apps/server/src/api/middlewares/index.ts
+++ /dev/null
@@ -1 +0,0 @@
-export * from './db'
diff --git a/apps/server/src/api/server.ts b/apps/server/src/api/server.ts
deleted file mode 100644
index c21cf78..0000000
--- a/apps/server/src/api/server.ts
+++ /dev/null
@@ -1,7 +0,0 @@
-import { implement } from '@orpc/server'
-import { contract } from './contract'
-
-// biome-ignore lint/complexity/noBannedTypes: 暂无 context
-type Context = {}
-
-export const os = implement(contract).$context<Context>()
diff --git a/apps/server/src/lib/orpc/client.ts b/apps/server/src/client/orpc.client.ts
similarity index 79%
rename from apps/server/src/lib/orpc/client.ts
rename to apps/server/src/client/orpc.client.ts
index 8861026..69924fe 100644
--- a/apps/server/src/lib/orpc/client.ts
+++ b/apps/server/src/client/orpc.client.ts
@@ -3,8 +3,8 @@ import { RPCLink } from '@orpc/client/fetch'
 import { createRouterClient } from '@orpc/server'
 import { createIsomorphicFn } from '@tanstack/react-start'
 import { getRequestHeaders } from '@tanstack/react-start/server'
-import { router } from '@/api/routers'
-import type { RouterClient } from '@/api/types'
+import { router } from '@/server/api/routers'
+import type { RouterClient } from '@/server/api/types'
 
 const getORPCClient = createIsomorphicFn()
   .server(() =>
@@ -21,4 +21,4 @@ const getORPCClient = createIsomorphicFn()
     return createORPCClient<RouterClient>(link)
   })
 
-export const client: RouterClient = getORPCClient()
+export const orpc: RouterClient = getORPCClient()
diff --git a/apps/server/src/lib/orpc/query-client.ts b/apps/server/src/client/query-client.ts
similarity index 86%
rename from apps/server/src/lib/orpc/query-client.ts
rename to apps/server/src/client/query-client.ts
index 8d8fe83..56c4976 100644
--- a/apps/server/src/lib/orpc/query-client.ts
+++ b/apps/server/src/client/query-client.ts
@@ -1,7 +1,7 @@
 import { createTanstackQueryUtils } from '@orpc/tanstack-query'
-import { client } from './client'
+import { orpc as orpcClient } from './orpc.client'
 
-export const orpc = createTanstackQueryUtils(client, {
+export const orpc = createTanstackQueryUtils(orpcClient, {
   experimental_defaults: {
     todo: {
       create: {
diff --git a/apps/server/src/lib/utils.ts b/apps/server/src/lib/utils.ts
deleted file mode 100644
index e69de29..0000000
diff --git a/apps/server/src/routes/api/rpc.$.ts b/apps/server/src/routes/api/rpc.$.ts
index a13e3b8..910bba9 100644
--- a/apps/server/src/routes/api/rpc.$.ts
+++ b/apps/server/src/routes/api/rpc.$.ts
@@ -2,7 +2,7 @@ import { ORPCError, onError, ValidationError } from '@orpc/server'
 import { RPCHandler } from '@orpc/server/fetch'
 import { createFileRoute } from '@tanstack/react-router'
 import { z } from 'zod'
-import { router } from '@/api/routers'
+import { router } from '@/server/api/routers'
 
 const handler = new RPCHandler(router, {
   interceptors: [
@@ -49,7 +49,9 @@ export const Route = createFileRoute('/api/rpc/$')({
       ANY: async ({ request }) => {
         const { response } = await handler.handle(request, {
           prefix: '/api/rpc',
-          context: {},
+          context: {
+            headers: request.headers,
+          },
         })
 
         return response ?? new Response('Not Found', { status: 404 })
diff --git a/apps/server/src/routes/index.tsx b/apps/server/src/routes/index.tsx
index 97fd6cb..4c79913 100644
--- a/apps/server/src/routes/index.tsx
+++ b/apps/server/src/routes/index.tsx
@@ -4,7 +4,7 @@ import { isTauri } from '@tauri-apps/api/core'
 import { getCurrentWindow } from '@tauri-apps/api/window'
 import type { ChangeEventHandler, FormEventHandler } from 'react'
 import { useEffect, useState } from 'react'
-import { orpc } from '@/lib/orpc/query-client'
+import { orpc } from '@/client/query-client'
 
 export const Route = createFileRoute('/')({
   component: Todos,
diff --git a/apps/server/src/server/api/context.ts b/apps/server/src/server/api/context.ts
new file mode 100644
index 0000000..b7f63e2
--- /dev/null
+++ b/apps/server/src/server/api/context.ts
@@ -0,0 +1,25 @@
+import type { Database } from '@/server/db'
+
+/**
+ * 基础 Context - 所有请求都包含的上下文
+ */
+export interface BaseContext {
+  headers: Headers
+}
+
+/**
+ * 数据库 Context - 通过 db middleware 扩展
+ */
+export interface DBContext extends BaseContext {
+  db: Database
+}
+
+/**
+ * 认证 Context - 通过 auth middleware 扩展（未来使用）
+ *
+ * @example
+ * export interface AuthContext extends DBContext {
+ *   userId: string
+ *   user: User
+ * }
+ */
diff --git a/apps/server/src/api/contract/index.ts b/apps/server/src/server/api/contracts/index.ts
similarity index 65%
rename from apps/server/src/api/contract/index.ts
rename to apps/server/src/server/api/contracts/index.ts
index cc3a507..669cfd5 100644
--- a/apps/server/src/api/contract/index.ts
+++ b/apps/server/src/server/api/contracts/index.ts
@@ -1,4 +1,4 @@
-import * as todo from './todo'
+import * as todo from './todo.contract'
 
 export const contract = {
   todo,
diff --git a/apps/server/src/api/contract/todo.ts b/apps/server/src/server/api/contracts/todo.contract.ts
similarity index 94%
rename from apps/server/src/api/contract/todo.ts
rename to apps/server/src/server/api/contracts/todo.contract.ts
index 4e06241..4f483bd 100644
--- a/apps/server/src/api/contract/todo.ts
+++ b/apps/server/src/server/api/contracts/todo.contract.ts
@@ -5,7 +5,7 @@ import {
   createUpdateSchema,
 } from 'drizzle-zod'
 import { z } from 'zod'
-import { todoTable } from '@/db/schema'
+import { todoTable } from '@/server/db/schema'
 
 const selectSchema = createSelectSchema(todoTable)
 
diff --git a/apps/server/src/api/middlewares/db.ts b/apps/server/src/server/api/middlewares/db.middleware.ts
similarity index 83%
rename from apps/server/src/api/middlewares/db.ts
rename to apps/server/src/server/api/middlewares/db.middleware.ts
index eabc1e6..373089e 100644
--- a/apps/server/src/api/middlewares/db.ts
+++ b/apps/server/src/server/api/middlewares/db.middleware.ts
@@ -1,5 +1,5 @@
 import { os } from '@orpc/server'
-import { getDb } from '@/db'
+import { getDb } from '@/server/db'
 
 export const db = os.middleware(async ({ context, next }) => {
   return next({
diff --git a/apps/server/src/server/api/middlewares/index.ts b/apps/server/src/server/api/middlewares/index.ts
new file mode 100644
index 0000000..508e3be
--- /dev/null
+++ b/apps/server/src/server/api/middlewares/index.ts
@@ -0,0 +1 @@
+export * from './db.middleware'
diff --git a/apps/server/src/api/routers/index.ts b/apps/server/src/server/api/routers/index.ts
similarity index 66%
rename from apps/server/src/api/routers/index.ts
rename to apps/server/src/server/api/routers/index.ts
index 6c8f8aa..02a11fe 100644
--- a/apps/server/src/api/routers/index.ts
+++ b/apps/server/src/server/api/routers/index.ts
@@ -1,5 +1,5 @@
 import { os } from '../server'
-import * as todo from './todo'
+import * as todo from './todo.router'
 
 export const router = os.router({
   todo,
diff --git a/apps/server/src/api/routers/todo.ts b/apps/server/src/server/api/routers/todo.router.ts
similarity index 90%
rename from apps/server/src/api/routers/todo.ts
rename to apps/server/src/server/api/routers/todo.router.ts
index 580b4d5..e176dea 100644
--- a/apps/server/src/api/routers/todo.ts
+++ b/apps/server/src/server/api/routers/todo.router.ts
@@ -1,8 +1,8 @@
 import { ORPCError } from '@orpc/server'
 import { eq } from 'drizzle-orm'
-import { db } from '@/api/middlewares'
-import { os } from '@/api/server'
-import { todoTable } from '@/db/schema'
+import { todoTable } from '@/server/db/schema'
+import { db } from '../middlewares'
+import { os } from '../server'
 
 export const list = os.todo.list.use(db).handler(async ({ context }) => {
   const todos = await context.db.query.todoTable.findMany({
diff --git a/apps/server/src/server/api/server.ts b/apps/server/src/server/api/server.ts
new file mode 100644
index 0000000..3eab072
--- /dev/null
+++ b/apps/server/src/server/api/server.ts
@@ -0,0 +1,5 @@
+import { implement } from '@orpc/server'
+import type { BaseContext } from './context'
+import { contract } from './contracts'
+
+export const os = implement(contract).$context<BaseContext>()
diff --git a/apps/server/src/api/types.ts b/apps/server/src/server/api/types.ts
similarity index 87%
rename from apps/server/src/api/types.ts
rename to apps/server/src/server/api/types.ts
index caf896b..5509525 100644
--- a/apps/server/src/api/types.ts
+++ b/apps/server/src/server/api/types.ts
@@ -3,7 +3,7 @@ import type {
   InferContractRouterInputs,
   InferContractRouterOutputs,
 } from '@orpc/contract'
-import type { Contract } from './contract'
+import type { Contract } from './contracts'
 
 export type RouterClient = ContractRouterClient<Contract>
 export type RouterInputs = InferContractRouterInputs<Contract>
diff --git a/apps/server/src/db/index.ts b/apps/server/src/server/db/index.ts
similarity index 66%
rename from apps/server/src/db/index.ts
rename to apps/server/src/server/db/index.ts
index 78172b6..4646b5c 100644
--- a/apps/server/src/db/index.ts
+++ b/apps/server/src/server/db/index.ts
@@ -1,6 +1,6 @@
 import { drizzle } from 'drizzle-orm/postgres-js'
-import * as schema from '@/db/schema'
 import { env } from '@/env'
+import * as schema from '@/server/db/schema'
 
 export const createDb = () =>
   drizzle({
@@ -11,12 +11,12 @@ export const createDb = () =>
     schema,
   })
 
-export type Db = ReturnType<typeof createDb>
+export type Database = ReturnType<typeof createDb>
 
 export const getDb = (() => {
-  let db: Db | null = null
+  let db: Database | null = null
 
-  return (singleton = true): Db => {
+  return (singleton = true): Database => {
     if (!singleton) {
       return createDb()
     }
diff --git a/apps/server/src/db/schema/index.ts b/apps/server/src/server/db/schema/index.ts
similarity index 100%
rename from apps/server/src/db/schema/index.ts
rename to apps/server/src/server/db/schema/index.ts
diff --git a/apps/server/src/db/schema/todo.ts b/apps/server/src/server/db/schema/todo.ts
similarity index 100%
rename from apps/server/src/db/schema/todo.ts
rename to apps/server/src/server/db/schema/todo.ts
diff --git a/apps/server/src/db/schema/utils/field.ts b/apps/server/src/server/db/schema/utils/field.ts
similarity index 100%
rename from apps/server/src/db/schema/utils/field.ts
rename to apps/server/src/server/db/schema/utils/field.ts