diff --git a/contracts/mainnet/connectors/polygon-bridge/main.sol b/contracts/mainnet/connectors/polygon-bridge/main.sol
index a188be8d..2acb29e0 100644
--- a/contracts/mainnet/connectors/polygon-bridge/main.sol
+++ b/contracts/mainnet/connectors/polygon-bridge/main.sol
@@ -6,6 +6,15 @@ import { Helpers } from "./helpers.sol";
 import { Events } from "./events.sol";
 
 abstract contract PolygonBridgeResolver is Events, Helpers {
+    /**
+     * @dev Deposit assets to the bridge.
+     * @notice Deposit assets to the bridge.
+     * @param targetDsa The address to receive the token on Polygon
+     * @param token The address of the token to deposit. (For ETH: 0xEeeeeEeeeEeEeeEeEeEeeEEEeeeeEeeeeeeeEEeE)
+     * @param amt The amount of tokens to deposit. (For max: `uint256(-1)`)
+     * @param getId ID to retrieve amt.
+     * @param setId ID stores the amount of tokens deposit.
+    */
     function deposit(
         address targetDsa,
         address token,
diff --git a/contracts/polygon/common/basic.sol b/contracts/polygon/common/basic.sol
new file mode 100644
index 00000000..fea2b1ec
--- /dev/null
+++ b/contracts/polygon/common/basic.sol
@@ -0,0 +1,45 @@
+pragma solidity ^0.7.0;
+
+import { TokenInterface } from "./interfaces.sol";
+import { Stores } from "./stores.sol";
+import { DSMath } from "./math.sol";
+
+abstract contract Basic is DSMath, Stores {
+
+    function convert18ToDec(uint _dec, uint256 _amt) internal pure returns (uint256 amt) {
+        amt = (_amt / 10 ** (18 - _dec));
+    }
+
+    function convertTo18(uint _dec, uint256 _amt) internal pure returns (uint256 amt) {
+        amt = mul(_amt, 10 ** (18 - _dec));
+    }
+
+    function getTokenBal(TokenInterface token) internal view returns(uint _amt) {
+        _amt = address(token) == maticAddr ? address(this).balance : token.balanceOf(address(this));
+    }
+
+    function getTokensDec(TokenInterface buyAddr, TokenInterface sellAddr) internal view returns(uint buyDec, uint sellDec) {
+        buyDec = address(buyAddr) == maticAddr ?  18 : buyAddr.decimals();
+        sellDec = address(sellAddr) == maticAddr ?  18 : sellAddr.decimals();
+    }
+
+    function encodeEvent(string memory eventName, bytes memory eventParam) internal pure returns (bytes memory) {
+        return abi.encode(eventName, eventParam);
+    }
+
+    function changeMaticAddress(address buy, address sell) internal pure returns(TokenInterface _buy, TokenInterface _sell){
+        _buy = buy == maticAddr ? TokenInterface(wmaticAddr) : TokenInterface(buy);
+        _sell = sell == maticAddr ? TokenInterface(wmaticAddr) : TokenInterface(sell);
+    }
+
+    function convertMaticToWmatic(bool isMatic, TokenInterface token, uint amount) internal {
+        if(isMatic) token.deposit{value: amount}();
+    }
+
+    function convertWmaticToMatic(bool isMatic, TokenInterface token, uint amount) internal {
+        if(isMatic) {
+            token.approve(address(token), amount);
+            token.withdraw(amount);
+        }
+    }
+}
diff --git a/contracts/polygon/common/interfaces.sol b/contracts/polygon/common/interfaces.sol
new file mode 100644
index 00000000..24a4eb47
--- /dev/null
+++ b/contracts/polygon/common/interfaces.sol
@@ -0,0 +1,27 @@
+pragma solidity ^0.7.0;
+
+interface TokenInterface {
+    function approve(address, uint256) external;
+    function transfer(address, uint) external;
+    function transferFrom(address, address, uint) external;
+    function deposit() external payable;
+    function withdraw(uint) external;
+    function balanceOf(address) external view returns (uint);
+    function decimals() external view returns (uint);
+}
+
+interface MemoryInterface {
+    function getUint(uint id) external returns (uint num);
+    function setUint(uint id, uint val) external;
+}
+
+interface InstaMapping {
+    function cTokenMapping(address) external view returns (address);
+    function gemJoinMapping(bytes32) external view returns (address);
+}
+
+interface AccountInterface {
+    function enable(address) external;
+    function disable(address) external;
+    function isAuth(address) external view returns (bool);
+}
diff --git a/contracts/polygon/common/math.sol b/contracts/polygon/common/math.sol
new file mode 100644
index 00000000..f6e2e6cd
--- /dev/null
+++ b/contracts/polygon/common/math.sol
@@ -0,0 +1,50 @@
+pragma solidity ^0.7.0;
+
+import { SafeMath } from "@openzeppelin/contracts/math/SafeMath.sol";
+
+contract DSMath {
+  uint constant WAD = 10 ** 18;
+  uint constant RAY = 10 ** 27;
+
+  function add(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.add(x, y);
+  }
+
+  function sub(uint x, uint y) internal virtual pure returns (uint z) {
+    z = SafeMath.sub(x, y);
+  }
+
+  function mul(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.mul(x, y);
+  }
+
+  function div(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.div(x, y);
+  }
+
+  function wmul(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.add(SafeMath.mul(x, y), WAD / 2) / WAD;
+  }
+
+  function wdiv(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.add(SafeMath.mul(x, WAD), y / 2) / y;
+  }
+
+  function rdiv(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.add(SafeMath.mul(x, RAY), y / 2) / y;
+  }
+
+  function rmul(uint x, uint y) internal pure returns (uint z) {
+    z = SafeMath.add(SafeMath.mul(x, y), RAY / 2) / RAY;
+  }
+
+  function toInt(uint x) internal pure returns (int y) {
+    y = int(x);
+    require(y >= 0, "int-overflow");
+  }
+
+  function toRad(uint wad) internal pure returns (uint rad) {
+    rad = mul(wad, 10 ** 27);
+  }
+
+}
diff --git a/contracts/polygon/common/stores.sol b/contracts/polygon/common/stores.sol
new file mode 100644
index 00000000..3afef234
--- /dev/null
+++ b/contracts/polygon/common/stores.sol
@@ -0,0 +1,37 @@
+pragma solidity ^0.7.0;
+
+import { MemoryInterface, InstaMapping } from "./interfaces.sol";
+
+
+abstract contract Stores {
+
+  /**
+   * @dev Return ethereum address
+   */
+  address constant internal maticAddr = 0xEeeeeEeeeEeEeeEeEeEeeEEEeeeeEeeeeeeeEEeE;
+
+  /**
+   * @dev Return Wrapped ETH address
+   */
+  address constant internal wmaticAddr = 0x0d500B1d8E8eF31E21C99d1Db9A6444d3ADf1270;
+
+  /**
+   * @dev Return memory variable address
+   */
+  MemoryInterface constant internal instaMemory = MemoryInterface(0x6C7256cf7C003dD85683339F75DdE9971f98f2FD);
+
+  /**
+   * @dev Get Uint value from InstaMemory Contract.
+   */
+  function getUint(uint getId, uint val) internal returns (uint returnVal) {
+    returnVal = getId == 0 ? val : instaMemory.getUint(getId);
+  }
+
+  /**
+  * @dev Set Uint value in InstaMemory Contract.
+  */
+  function setUint(uint setId, uint val) virtual internal {
+    if (setId != 0) instaMemory.setUint(setId, val);
+  }
+
+}
diff --git a/contracts/polygon/connectors/mainnet-bridge/events.sol b/contracts/polygon/connectors/mainnet-bridge/events.sol
new file mode 100644
index 00000000..0212e59d
--- /dev/null
+++ b/contracts/polygon/connectors/mainnet-bridge/events.sol
@@ -0,0 +1,10 @@
+pragma solidity ^0.7.0;
+
+contract Events {
+    event LogWithdraw(
+        address token,
+        uint256 amt,
+        uint256 getId,
+        uint256 setId
+    );
+}
\ No newline at end of file
diff --git a/contracts/polygon/connectors/mainnet-bridge/main.sol b/contracts/polygon/connectors/mainnet-bridge/main.sol
new file mode 100644
index 00000000..030fa679
--- /dev/null
+++ b/contracts/polygon/connectors/mainnet-bridge/main.sol
@@ -0,0 +1,41 @@
+pragma solidity ^0.7.0;
+
+import { TokenInterface } from "../../common/interfaces.sol";
+import { Stores } from "../../common/stores.sol";
+import { Events } from "./events.sol";
+
+abstract contract MainnetBridgeResolver is Stores, Events {
+    /**
+     * @dev Withdraw assets to mainnet.
+     * @notice Withdraw assets to mainnet by burning the tokens.
+     * @param token The address of the token to withdraw. (For MATIC: 0xEeeeeEeeeEeEeeEeEeEeeEEEeeeeEeeeeeeeEEeE)
+     * @param amt The amount of tokens to withdraw. (For max: `uint256(-1)`)
+     * @param getId ID to retrieve amt.
+     * @param setId ID stores the amount of tokens withdrawn.
+    */
+    function withdraw(
+        address token,
+        uint256 amt,
+        uint256 getId,
+        uint256 setId
+    ) external payable returns (string memory _eventName, bytes memory _eventParam) {
+        uint _amt = getUint(getId, amt);
+
+        if (token == maticAddr) {
+            _amt = _amt == uint(-1) ? address(this).balance : _amt;
+            TokenInterface(address(0)).withdraw(_amt);
+        } else {
+            TokenInterface _token = TokenInterface(token);
+            _amt = _amt == uint(-1) ? _token.balanceOf(address(this)) : _amt;
+            _token.withdraw(_amt);
+            if (token == wmaticAddr) {
+                TokenInterface(address(0)).withdraw(_amt);
+            }
+        }
+
+        setUint(setId, _amt);
+
+        _eventName = "LogWithdraw(address,address,uint256,uint256,uint256)";
+        _eventParam = abi.encode(token, _amt, getId, setId);
+    }
+}
\ No newline at end of file