diff --git a/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImport.test.tsx b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImport.test.tsx
new file mode 100644
index 000000000..c54a5498a
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImport.test.tsx
@@ -0,0 +1,67 @@
+import { act, renderHook } from '@testing-library/react';
+import { RecoilRoot, useRecoilState } from 'recoil';
+
+import { useSpreadsheetImport } from '@/spreadsheet-import/hooks/useSpreadsheetImport';
+import { spreadsheetImportState } from '@/spreadsheet-import/states/spreadsheetImportState';
+import { StepType } from '@/spreadsheet-import/steps/components/UploadFlow';
+import { RawData, SpreadsheetOptions } from '@/spreadsheet-import/types';
+
+const Wrapper = ({ children }: { children: React.ReactNode }) => (
+  <RecoilRoot>{children}</RecoilRoot>
+);
+type SpreadsheetKey = 'spreadsheet_key';
+
+export const mockedSpreadsheetOptions: SpreadsheetOptions<SpreadsheetKey> = {
+  isOpen: true,
+  onClose: () => {},
+  fields: [],
+  uploadStepHook: async () => [],
+  selectHeaderStepHook: async (headerValues: RawData, data: RawData[]) => ({
+    headerValues,
+    data,
+  }),
+  matchColumnsStepHook: async () => [],
+  rowHook: () => ({ spreadsheet_key: 'rowHook' }),
+  tableHook: () => [{ spreadsheet_key: 'tableHook' }],
+  onSubmit: async () => {},
+  allowInvalidSubmit: false,
+  customTheme: {},
+  maxRecords: 10,
+  maxFileSize: 50,
+  autoMapHeaders: true,
+  autoMapDistance: 1,
+  initialStepState: {
+    type: StepType.upload,
+  },
+  dateFormat: 'MM/DD/YY',
+  parseRaw: true,
+  rtl: false,
+  selectHeader: true,
+};
+
+describe('useSpreadsheetImport', () => {
+  it('should set isOpen to true, and update the options in the Recoil state', async () => {
+    const { result } = renderHook(
+      () => ({
+        useSpreadsheetImport: useSpreadsheetImport<SpreadsheetKey>(),
+        spreadsheetImportState: useRecoilState(spreadsheetImportState)[0],
+      }),
+      {
+        wrapper: Wrapper,
+      },
+    );
+    expect(result.current.spreadsheetImportState).toStrictEqual({
+      isOpen: false,
+      options: null,
+    });
+    act(() => {
+      result.current.useSpreadsheetImport.openSpreadsheetImport(
+        mockedSpreadsheetOptions,
+      );
+    });
+    expect(result.current.spreadsheetImportState).toStrictEqual({
+      isOpen: true,
+      options: mockedSpreadsheetOptions,
+    });
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInitialStep.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInitialStep.test.ts
new file mode 100644
index 000000000..f47959b9d
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInitialStep.test.ts
@@ -0,0 +1,47 @@
+import { useState } from 'react';
+import { act, renderHook } from '@testing-library/react';
+
+import { useSpreadsheetImportInitialStep } from '@/spreadsheet-import/hooks/useSpreadsheetImportInitialStep';
+import { StepType } from '@/spreadsheet-import/steps/components/UploadFlow';
+
+describe('useSpreadsheetImportInitialStep', () => {
+  it('should return correct number for each step type', async () => {
+    const { result } = renderHook(() => {
+      const [step, setStep] = useState<StepType | undefined>();
+      const { initialStep } = useSpreadsheetImportInitialStep(step);
+      return { initialStep, setStep };
+    });
+
+    expect(result.current.initialStep).toBe(-1);
+
+    act(() => {
+      result.current.setStep(StepType.upload);
+    });
+
+    expect(result.current.initialStep).toBe(0);
+
+    act(() => {
+      result.current.setStep(StepType.selectSheet);
+    });
+
+    expect(result.current.initialStep).toBe(0);
+
+    act(() => {
+      result.current.setStep(StepType.selectHeader);
+    });
+
+    expect(result.current.initialStep).toBe(0);
+
+    act(() => {
+      result.current.setStep(StepType.matchColumns);
+    });
+
+    expect(result.current.initialStep).toBe(2);
+
+    act(() => {
+      result.current.setStep(StepType.validateData);
+    });
+
+    expect(result.current.initialStep).toBe(3);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInternal.test.tsx b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInternal.test.tsx
new file mode 100644
index 000000000..2e8e8f039
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/hooks/__tests__/useSpreadsheetImportInternal.test.tsx
@@ -0,0 +1,19 @@
+import { renderHook } from '@testing-library/react';
+
+import { Providers } from '@/spreadsheet-import/components/Providers';
+import { mockedSpreadsheetOptions } from '@/spreadsheet-import/hooks/__tests__/useSpreadsheetImport.test';
+import { useSpreadsheetImportInternal } from '@/spreadsheet-import/hooks/useSpreadsheetImportInternal';
+
+const Wrapper = ({ children }: { children: React.ReactNode }) => (
+  <Providers values={mockedSpreadsheetOptions}>{children}</Providers>
+);
+
+describe('useSpreadsheetImportInternal', () => {
+  it('should return the value provided by provider component', async () => {
+    const { result } = renderHook(() => useSpreadsheetImportInternal(), {
+      wrapper: Wrapper,
+    });
+
+    expect(result.current).toBe(mockedSpreadsheetOptions);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/hooks/useSpreadsheetImport.tsx b/packages/twenty-front/src/modules/spreadsheet-import/hooks/useSpreadsheetImport.ts
similarity index 100%
rename from packages/twenty-front/src/modules/spreadsheet-import/hooks/useSpreadsheetImport.tsx
rename to packages/twenty-front/src/modules/spreadsheet-import/hooks/useSpreadsheetImport.ts
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/dataMutations.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/dataMutations.test.ts
new file mode 100644
index 000000000..224adc168
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/dataMutations.test.ts
@@ -0,0 +1,209 @@
+import {
+  Data,
+  Field,
+  Info,
+  RowHook,
+  TableHook,
+} from '@/spreadsheet-import/types';
+import { addErrorsAndRunHooks } from '@/spreadsheet-import/utils/dataMutations';
+
+describe('addErrorsAndRunHooks', () => {
+  type FullData = Data<'name' | 'age' | 'country'>;
+  const requiredField: Field<'name'> = {
+    key: 'name',
+    label: 'Name',
+    validations: [{ rule: 'required' }],
+    icon: null,
+    fieldType: { type: 'input' },
+  };
+
+  const regexField: Field<'age'> = {
+    key: 'age',
+    label: 'Age',
+    validations: [
+      { rule: 'regex', value: '\\d+', errorMessage: 'Regex error' },
+    ],
+    icon: null,
+    fieldType: { type: 'input' },
+  };
+
+  const uniqueField: Field<'country'> = {
+    key: 'country',
+    label: 'Country',
+    validations: [{ rule: 'unique' }],
+    icon: null,
+    fieldType: { type: 'input' },
+  };
+
+  const functionValidationFieldTrue: Field<'email'> = {
+    key: 'email',
+    label: 'Email',
+    validations: [
+      {
+        rule: 'function',
+        isValid: () => true,
+        errorMessage: 'Field is invalid',
+      },
+    ],
+    icon: null,
+    fieldType: { type: 'input' },
+  };
+
+  const functionValidationFieldFalse: Field<'email'> = {
+    key: 'email',
+    label: 'Email',
+    validations: [
+      {
+        rule: 'function',
+        isValid: () => false,
+        errorMessage: 'Field is invalid',
+      },
+    ],
+    icon: null,
+    fieldType: { type: 'input' },
+  };
+
+  const validData: Data<'name' | 'age'> = { name: 'John', age: '30' };
+  const dataWithoutNameAndInvalidAge: Data<'name' | 'age'> = {
+    name: '',
+    age: 'Invalid',
+  };
+  const dataWithDuplicatedValue: FullData = {
+    name: 'Alice',
+    age: '40',
+    country: 'Brazil',
+  };
+
+  const data: Data<'name' | 'age'>[] = [
+    validData,
+    dataWithoutNameAndInvalidAge,
+  ];
+
+  const basicError: Info = { message: 'Field is invalid', level: 'error' };
+  const nameError: Info = { message: 'Name Error', level: 'error' };
+  const ageError: Info = { message: 'Age Error', level: 'error' };
+  const regexError: Info = { message: 'Regex error', level: 'error' };
+  const requiredError: Info = { message: 'Field is required', level: 'error' };
+  const duplicatedError: Info = {
+    message: 'Field must be unique',
+    level: 'error',
+  };
+
+  const rowHook: RowHook<'name' | 'age'> = jest.fn((row, addError) => {
+    addError('name', nameError);
+    return row;
+  });
+  const tableHook: TableHook<'name' | 'age'> = jest.fn((table, addError) => {
+    addError(0, 'age', ageError);
+    return table;
+  });
+
+  it('should correctly call rowHook and tableHook and add errors', () => {
+    const result = addErrorsAndRunHooks(
+      data,
+      [requiredField, regexField],
+      rowHook,
+      tableHook,
+    );
+
+    expect(rowHook).toHaveBeenCalled();
+    expect(tableHook).toHaveBeenCalled();
+    expect(result[0].__errors).toStrictEqual({
+      name: nameError,
+      age: ageError,
+    });
+  });
+
+  it('should overwrite hook errors with validation errors', () => {
+    const result = addErrorsAndRunHooks(
+      data,
+      [requiredField, regexField],
+      rowHook,
+      tableHook,
+    );
+
+    expect(rowHook).toHaveBeenCalled();
+    expect(tableHook).toHaveBeenCalled();
+    expect(result[1].__errors).toStrictEqual({
+      name: requiredError,
+      age: regexError,
+    });
+  });
+
+  it('should add errors for required field', () => {
+    const result = addErrorsAndRunHooks(data, [requiredField]);
+
+    expect(result[1].__errors).toStrictEqual({
+      name: requiredError,
+    });
+  });
+
+  it('should add errors for regex field', () => {
+    const result = addErrorsAndRunHooks(data, [regexField]);
+
+    expect(result[1].__errors).toStrictEqual({
+      age: regexError,
+    });
+  });
+
+  it('should add errors for unique field', () => {
+    const result = addErrorsAndRunHooks(
+      [
+        dataWithDuplicatedValue,
+        dataWithDuplicatedValue,
+      ] as unknown as FullData[],
+      [uniqueField],
+    );
+
+    expect(result[0].__errors).toStrictEqual({
+      country: duplicatedError,
+    });
+    expect(result[1].__errors).toStrictEqual({
+      country: duplicatedError,
+    });
+  });
+
+  it('should add errors for unique field with empty values', () => {
+    const result = addErrorsAndRunHooks(
+      [{ country: '' }, { country: '' }],
+      [uniqueField],
+    );
+
+    expect(result[0].__errors).toStrictEqual({
+      country: duplicatedError,
+    });
+    expect(result[1].__errors).toStrictEqual({
+      country: duplicatedError,
+    });
+  });
+
+  it('should not add errors for unique field with empty values if allowEmpty is true', () => {
+    const result = addErrorsAndRunHooks(
+      [{ country: '' }, { country: '' }],
+      [{ ...uniqueField, validations: [{ rule: 'unique', allowEmpty: true }] }],
+    );
+
+    expect(result[0].__errors).toBeUndefined();
+    expect(result[1].__errors).toBeUndefined();
+  });
+
+  it('should add errors for function validation if result is false', () => {
+    const result = addErrorsAndRunHooks(
+      [{ email: 'email' }],
+      [functionValidationFieldFalse],
+    );
+
+    expect(result[0].__errors).toStrictEqual({
+      email: basicError,
+    });
+  });
+
+  it('should not add errors for function validation if result is true', () => {
+    const result = addErrorsAndRunHooks(
+      [{ email: 'email' }],
+      [functionValidationFieldTrue],
+    );
+
+    expect(result[0].__errors).toBeUndefined();
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/exceedsMaxRecords.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/exceedsMaxRecords.test.ts
new file mode 100644
index 000000000..7a2186011
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/exceedsMaxRecords.test.ts
@@ -0,0 +1,45 @@
+import { WorkSheet } from 'xlsx-ugnis';
+
+import { exceedsMaxRecords } from '@/spreadsheet-import/utils/exceedsMaxRecords';
+
+describe('exceedsMaxRecords', () => {
+  const maxRecords = 5;
+
+  it('should return true if the number of records exceeds the maximum limit', () => {
+    const workSheet: WorkSheet = {
+      '!ref': 'A1:A10',
+    };
+
+    const result = exceedsMaxRecords(workSheet, maxRecords);
+
+    expect(result).toBe(true);
+  });
+
+  it('should return false if the number of records does not exceed the maximum limit', () => {
+    const workSheet: WorkSheet = {
+      '!ref': 'A1:A4',
+    };
+
+    const result = exceedsMaxRecords(workSheet, maxRecords);
+
+    expect(result).toBe(false);
+  });
+
+  it('should return false if the number of records is equal to the maximum limit', () => {
+    const workSheet: WorkSheet = {
+      '!ref': 'A1:A5',
+    };
+
+    const result = exceedsMaxRecords(workSheet, maxRecords);
+
+    expect(result).toBe(false);
+  });
+
+  it('should return false if the worksheet does not have a defined range', () => {
+    const workSheet: WorkSheet = {};
+
+    const result = exceedsMaxRecords(workSheet, maxRecords);
+
+    expect(result).toBe(false);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findMatch.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findMatch.test.ts
new file mode 100644
index 000000000..7514f0c0a
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findMatch.test.ts
@@ -0,0 +1,90 @@
+import { Field } from '@/spreadsheet-import/types';
+import { findMatch } from '@/spreadsheet-import/utils/findMatch';
+
+describe('findMatch', () => {
+  const defaultField: Field<'defaultField'> = {
+    key: 'defaultField',
+    icon: null,
+    label: 'label',
+    fieldType: {
+      type: 'input',
+    },
+    alternateMatches: ['Full Name', 'First Name'],
+  };
+
+  const secondaryField: Field<'secondaryField'> = {
+    key: 'secondaryField',
+    icon: null,
+    label: 'label',
+    fieldType: {
+      type: 'input',
+    },
+  };
+
+  const fields = [defaultField, secondaryField];
+
+  it('should return the matching field if the header matches exactly with the key', () => {
+    const autoMapDistance = 0;
+
+    const result = findMatch(defaultField.key, fields, autoMapDistance);
+
+    expect(result).toBe(defaultField.key);
+  });
+
+  it('should return the matching field if the header matches exactly one of the alternate matches', () => {
+    const autoMapDistance = 0;
+
+    const result = findMatch(
+      defaultField.alternateMatches?.[0] ?? '',
+      fields,
+      autoMapDistance,
+    );
+
+    expect(result).toBe(defaultField.key);
+  });
+
+  it('should return the matching field if the header matches partially one of the alternate matches', () => {
+    const header = 'First';
+    const autoMapDistance = 5;
+
+    const result = findMatch(header, fields, autoMapDistance);
+
+    expect(result).toBe(defaultField.key);
+  });
+
+  it('should return the matching field if the header matches partially both of the alternate matches', () => {
+    const header = 'Name';
+    const autoMapDistance = 5;
+
+    const result = findMatch(header, fields, autoMapDistance);
+
+    expect(result).toBe(defaultField.key);
+  });
+
+  it('should return undefined if no exact match or alternate match is found within the auto map distance', () => {
+    const header = 'Header';
+    const autoMapDistance = 2;
+
+    const result = findMatch(header, fields, autoMapDistance);
+
+    expect(result).toBeUndefined();
+  });
+
+  it('should return the matching field with the smallest Levenshtein distance if within auto map distance', () => {
+    const header = 'Name'.split('').reverse().join('');
+    const autoMapDistance = 100;
+
+    const result = findMatch(header, fields, autoMapDistance);
+
+    expect(result).toBe(defaultField.key);
+  });
+
+  it('should return undefined if no match is found within auto map distance', () => {
+    const header = 'Name'.split('').reverse().join('');
+    const autoMapDistance = 1;
+
+    const result = findMatch(header, fields, autoMapDistance);
+
+    expect(result).toBeUndefined();
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findUnmatchedRequiredFields.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findUnmatchedRequiredFields.test.ts
new file mode 100644
index 000000000..e456f72f5
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/findUnmatchedRequiredFields.test.ts
@@ -0,0 +1,89 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { Field, Validation } from '@/spreadsheet-import/types';
+import { findUnmatchedRequiredFields } from '@/spreadsheet-import/utils/findUnmatchedRequiredFields';
+
+const nameField: Field<'Name'> = {
+  key: 'Name',
+  label: 'Name',
+  icon: null,
+  fieldType: {
+    type: 'input',
+  },
+};
+
+const ageField: Field<'Age'> = {
+  key: 'Age',
+  label: 'Age',
+  icon: null,
+  fieldType: {
+    type: 'input',
+  },
+};
+const validations: Validation[] = [{ rule: 'required' }];
+const nameFieldWithValidations: Field<'Name'> = { ...nameField, validations };
+const ageFieldWithValidations: Field<'Age'> = { ...ageField, validations };
+
+type ColumnValues = 'Name' | 'Age';
+
+const nameColumn: Column<ColumnValues> = {
+  type: ColumnType.matched,
+  index: 0,
+  header: '',
+  value: 'Name',
+};
+
+const ageColumn: Column<ColumnValues> = {
+  type: ColumnType.matched,
+  index: 0,
+  header: '',
+  value: 'Age',
+};
+
+const extraColumn: Column<ColumnValues> = {
+  type: ColumnType.matched,
+  index: 0,
+  header: '',
+  value: 'Age',
+};
+
+describe('findUnmatchedRequiredFields', () => {
+  it('should return an empty array if all required fields are matched', () => {
+    const fields = [nameFieldWithValidations, ageFieldWithValidations];
+    const columns = [nameColumn, ageColumn];
+
+    const result = findUnmatchedRequiredFields(fields, columns);
+
+    expect(result).toStrictEqual([]);
+  });
+
+  it('should return an array of labels for required fields that are not matched', () => {
+    const fields = [nameFieldWithValidations, ageFieldWithValidations];
+    const columns = [nameColumn];
+
+    const result = findUnmatchedRequiredFields(fields, columns);
+
+    expect(result).toStrictEqual(['Age']);
+  });
+
+  it('should return an empty array if there are no required fields', () => {
+    const fields = [nameField, ageField];
+    const columns = [nameColumn];
+
+    const result = findUnmatchedRequiredFields(fields, columns);
+
+    expect(result).toStrictEqual([]);
+  });
+
+  it('should return an empty array if all required fields are matched even if there are extra columns', () => {
+    const fields = [nameFieldWithValidations, ageFieldWithValidations];
+
+    const columns = [nameColumn, ageColumn, extraColumn];
+
+    const result = findUnmatchedRequiredFields(fields, columns);
+
+    expect(result).toStrictEqual([]);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/generateExampleRow.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/generateExampleRow.test.ts
new file mode 100644
index 000000000..fc42f39c5
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/generateExampleRow.test.ts
@@ -0,0 +1,60 @@
+import { Field } from '@/spreadsheet-import/types';
+import { generateExampleRow } from '@/spreadsheet-import/utils/generateExampleRow';
+
+describe('generateExampleRow', () => {
+  const defaultField: Field<'defaultField'> = {
+    key: 'defaultField',
+    icon: null,
+    label: 'label',
+    fieldType: {
+      type: 'input',
+    },
+  };
+
+  it('should generate an example row from input field type', () => {
+    const fields: Field<'defaultField'>[] = [defaultField];
+
+    const result = generateExampleRow(fields);
+
+    expect(result).toStrictEqual([{ defaultField: 'Text' }]);
+  });
+
+  it('should generate an example row from checkbox field type', () => {
+    const fields: Field<'defaultField'>[] = [
+      {
+        ...defaultField,
+        fieldType: { type: 'checkbox' },
+      },
+    ];
+
+    const result = generateExampleRow(fields);
+
+    expect(result).toStrictEqual([{ defaultField: 'Boolean' }]);
+  });
+
+  it('should generate an example row from select field type', () => {
+    const fields: Field<'defaultField'>[] = [
+      {
+        ...defaultField,
+        fieldType: { type: 'select', options: [] },
+      },
+    ];
+
+    const result = generateExampleRow(fields);
+
+    expect(result).toStrictEqual([{ defaultField: 'Options' }]);
+  });
+
+  it('should generate an example row with provided example values for fields', () => {
+    const fields: Field<'defaultField'>[] = [
+      {
+        ...defaultField,
+        example: 'Example',
+      },
+    ];
+
+    const result = generateExampleRow(fields);
+
+    expect(result).toStrictEqual([{ defaultField: 'Example' }]);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getFieldOptions.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getFieldOptions.test.ts
new file mode 100644
index 000000000..723c7497d
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getFieldOptions.test.ts
@@ -0,0 +1,62 @@
+import { Field } from '@/spreadsheet-import/types';
+import { getFieldOptions } from '@/spreadsheet-import/utils/getFieldOptions';
+
+describe('getFieldOptions', () => {
+  const optionsArray = [
+    {
+      label: 'one',
+      value: 'One',
+    },
+    {
+      label: 'two',
+      value: 'Two',
+    },
+    {
+      label: 'three',
+      value: 'Three',
+    },
+  ];
+  const fields: Field<'Options' | 'Name'>[] = [
+    {
+      key: 'Options',
+      icon: null,
+      label: 'options',
+      fieldType: {
+        type: 'select',
+        options: optionsArray,
+      },
+    },
+    {
+      key: 'Name',
+      icon: null,
+      label: 'name',
+      fieldType: {
+        type: 'input',
+      },
+    },
+  ];
+
+  it('should return an empty array if the field does not exist in the fields list', () => {
+    const fieldKey = 'NonExistingField';
+
+    const result = getFieldOptions(fields, fieldKey);
+
+    expect(result).toEqual([]);
+  });
+
+  it('should return an empty array if the field is not of type select', () => {
+    const fieldKey = 'Name';
+
+    const result = getFieldOptions(fields, fieldKey);
+
+    expect(result).toEqual([]);
+  });
+
+  it('should return an array of options if the field is of type select', () => {
+    const fieldKey = 'Options';
+
+    const result = getFieldOptions(fields, fieldKey);
+
+    expect(result).toEqual(optionsArray);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getMatchedColumns.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getMatchedColumns.test.ts
new file mode 100644
index 000000000..538b39667
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/getMatchedColumns.test.ts
@@ -0,0 +1,132 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { Field } from '@/spreadsheet-import/types';
+import { getMatchedColumns } from '@/spreadsheet-import/utils/getMatchedColumns';
+
+describe('getMatchedColumns', () => {
+  const columns: Column<string>[] = [
+    { index: 0, header: 'Name', type: ColumnType.matched, value: 'Name' },
+    {
+      index: 1,
+      header: 'Location',
+      type: ColumnType.matched,
+      value: 'Location',
+    },
+    {
+      index: 2,
+      header: 'Age',
+      type: ColumnType.matched,
+      value: 'Age',
+    },
+  ];
+
+  const fields: Field<string>[] = [
+    {
+      key: 'Name',
+      label: 'Name',
+      fieldType: { type: 'input' },
+      icon: null,
+    },
+    {
+      key: 'Location',
+      label: 'Location',
+      fieldType: { type: 'select', options: [] },
+      icon: null,
+    },
+    { key: 'Age', label: 'Age', fieldType: { type: 'input' }, icon: null },
+  ];
+
+  const data = [
+    ['John', 'New York'],
+    ['Alice', 'Los Angeles'],
+  ];
+
+  const autoMapDistance = 2;
+
+  it('should return matched columns for each field', () => {
+    const result = getMatchedColumns(columns, fields, data, autoMapDistance);
+    expect(result).toEqual([
+      { index: 0, header: 'Name', type: ColumnType.matched, value: 'Name' },
+      {
+        index: 1,
+        header: 'Location',
+        type: ColumnType.matchedSelect,
+        value: 'Location',
+        matchedOptions: [
+          {
+            entry: 'New York',
+          },
+          {
+            entry: 'Los Angeles',
+          },
+        ],
+      },
+      { index: 2, header: 'Age', type: ColumnType.matched, value: 'Age' },
+    ]);
+  });
+
+  it('should handle columns with duplicate values by choosing the closest match', () => {
+    const columnsWithDuplicates: Column<string>[] = [
+      { index: 0, header: 'Name', type: ColumnType.matched, value: 'Name' },
+      { index: 1, header: 'Name', type: ColumnType.matched, value: 'Name' },
+      {
+        index: 2,
+        header: 'Location',
+        type: ColumnType.matched,
+        value: 'Location',
+      },
+    ];
+
+    const result = getMatchedColumns(
+      columnsWithDuplicates,
+      fields,
+      data,
+      autoMapDistance,
+    );
+
+    expect(result[0]).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.empty,
+    });
+    expect(result[1]).toEqual({
+      index: 1,
+      header: 'Name',
+      type: ColumnType.matched,
+      value: 'Name',
+    });
+  });
+
+  it('should return initial columns when no auto match is found', () => {
+    const unmatchedColumnsData: string[][] = [
+      ['John', 'New York', '30'],
+      ['Alice', 'Los Angeles', '25'],
+    ];
+
+    const unmatchedFields: Field<string>[] = [
+      {
+        key: 'Hobby',
+        label: 'Hobby',
+        fieldType: { type: 'input' },
+        icon: null,
+      },
+      {
+        key: 'Interest',
+        label: 'Interest',
+        fieldType: { type: 'input' },
+        icon: null,
+      },
+    ];
+
+    const result = getMatchedColumns(
+      columns,
+      unmatchedFields,
+      unmatchedColumnsData,
+      autoMapDistance,
+    );
+
+    expect(result).toEqual(columns);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/mapWorkbook.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/mapWorkbook.test.ts
new file mode 100644
index 000000000..33d84f768
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/mapWorkbook.test.ts
@@ -0,0 +1,46 @@
+import * as XLSX from 'xlsx-ugnis';
+
+import { mapWorkbook } from '@/spreadsheet-import/utils/mapWorkbook';
+
+describe('mapWorkbook', () => {
+  it('should map the workbook to a 2D array of strings', () => {
+    const inputWorkbook = XLSX.utils.book_new();
+    const inputSheetData = [
+      ['Name', 'Age'],
+      ['John', '30'],
+      ['Alice', '25'],
+    ];
+    const expectedOutput = inputSheetData;
+
+    const worksheet = XLSX.utils.aoa_to_sheet(inputSheetData);
+    XLSX.utils.book_append_sheet(inputWorkbook, worksheet, 'Sheet1');
+
+    const result = mapWorkbook(inputWorkbook);
+
+    expect(result).toEqual(expectedOutput);
+  });
+
+  it('should map the specified sheet of the workbook to a 2D array of strings', () => {
+    const inputWorkbook = XLSX.utils.book_new();
+    const inputSheet1Data = [
+      ['Name', 'Age'],
+      ['John', '30'],
+      ['Alice', '25'],
+    ];
+    const inputSheet2Data = [
+      ['City', 'Population'],
+      ['New York', '8500000'],
+      ['Los Angeles', '4000000'],
+    ];
+    const expectedOutput = inputSheet2Data;
+
+    const worksheet1 = XLSX.utils.aoa_to_sheet(inputSheet1Data);
+    const worksheet2 = XLSX.utils.aoa_to_sheet(inputSheet2Data);
+    XLSX.utils.book_append_sheet(inputWorkbook, worksheet1, 'Sheet1');
+    XLSX.utils.book_append_sheet(inputWorkbook, worksheet2, 'Sheet2');
+
+    const result = mapWorkbook(inputWorkbook, 'Sheet2');
+
+    expect(result).toEqual(expectedOutput);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeCheckboxValue.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeCheckboxValue.test.ts
new file mode 100644
index 000000000..dad764d37
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeCheckboxValue.test.ts
@@ -0,0 +1,23 @@
+import { normalizeCheckboxValue } from '@/spreadsheet-import/utils/normalizeCheckboxValue';
+
+describe('normalizeCheckboxValue', () => {
+  const testCases = [
+    { value: 'yes', expected: true },
+    { value: 'Yes', expected: true },
+    { value: 'no', expected: false },
+    { value: 'No', expected: false },
+    { value: 'true', expected: true },
+    { value: 'True', expected: true },
+    { value: 'false', expected: false },
+    { value: 'False', expected: false },
+    { value: undefined, expected: false },
+    { value: 'invalid', expected: false },
+  ];
+
+  testCases.forEach(({ value, expected }) => {
+    it(`should return ${expected} for value "${value}"`, () => {
+      const result = normalizeCheckboxValue(value);
+      expect(result).toBe(expected);
+    });
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeTableData.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeTableData.test.ts
new file mode 100644
index 000000000..9bb940267
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/normalizeTableData.test.ts
@@ -0,0 +1,147 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { Field } from '@/spreadsheet-import/types';
+import { normalizeTableData } from '@/spreadsheet-import/utils/normalizeTableData';
+
+describe('normalizeTableData', () => {
+  const columns: Column<string>[] = [
+    { index: 0, header: 'Name', type: ColumnType.matched, value: 'name' },
+    { index: 1, header: 'Age', type: ColumnType.matched, value: 'age' },
+    {
+      index: 2,
+      header: 'Active',
+      type: ColumnType.matchedCheckbox,
+      value: 'active',
+    },
+  ];
+
+  const fields: Field<string>[] = [
+    { key: 'name', label: 'Name', fieldType: { type: 'input' }, icon: null },
+    { key: 'age', label: 'Age', fieldType: { type: 'input' }, icon: null },
+    {
+      key: 'active',
+      label: 'Active',
+      fieldType: {
+        type: 'checkbox',
+      },
+      icon: null,
+    },
+  ];
+
+  const rawData = [
+    ['John', '30', 'Yes'],
+    ['Alice', '', 'No'],
+    ['Bob', '25', 'Maybe'],
+  ];
+
+  it('should normalize table data according to columns and fields', () => {
+    const result = normalizeTableData(columns, rawData, fields);
+
+    expect(result).toStrictEqual([
+      { name: 'John', age: '30', active: true },
+      { name: 'Alice', age: undefined, active: false },
+      { name: 'Bob', age: '25', active: false },
+    ]);
+  });
+
+  it('should normalize matchedCheckbox values and handle booleanMatches', () => {
+    const columns: Column<string>[] = [
+      {
+        index: 0,
+        header: 'Active',
+        type: ColumnType.matchedCheckbox,
+        value: 'active',
+      },
+    ];
+
+    const fields: Field<string>[] = [
+      {
+        key: 'active',
+        label: 'Active',
+        fieldType: {
+          type: 'checkbox',
+          booleanMatches: { yes: true, no: false },
+        },
+        icon: null,
+      },
+    ];
+
+    const rawData = [['Yes'], ['No'], ['OtherValue']];
+
+    const result = normalizeTableData(columns, rawData, fields);
+
+    expect(result).toStrictEqual([{ active: true }, { active: false }, {}]);
+  });
+
+  it('should map matchedSelect and matchedSelectOptions values correctly', () => {
+    const columns: Column<string>[] = [
+      {
+        index: 0,
+        header: 'Number',
+        type: ColumnType.matchedSelect,
+        value: 'number',
+        matchedOptions: [
+          { entry: 'One', value: '1' },
+          { entry: 'Two', value: '2' },
+        ],
+      },
+    ];
+
+    const fields: Field<string>[] = [
+      {
+        key: 'number',
+        label: 'Number',
+        fieldType: {
+          type: 'select',
+          options: [
+            { label: 'One', value: '1' },
+            { label: 'Two', value: '2' },
+          ],
+        },
+        icon: null,
+      },
+    ];
+
+    const rawData = [['One'], ['Two'], ['OtherValue']];
+
+    const result = normalizeTableData(columns, rawData, fields);
+
+    expect(result).toStrictEqual([
+      { number: '1' },
+      { number: '2' },
+      { number: undefined },
+    ]);
+  });
+
+  it('should handle empty and ignored columns', () => {
+    const columns: Column<string>[] = [
+      { index: 0, header: 'Empty', type: ColumnType.empty },
+      { index: 1, header: 'Ignored', type: ColumnType.ignored },
+    ];
+
+    const rawData = [['Value1', 'Value2']];
+
+    const result = normalizeTableData(columns, rawData, []);
+
+    expect(result).toStrictEqual([{}]);
+  });
+
+  it('should handle unrecognized column types and return empty object', () => {
+    const columns: Column<string>[] = [
+      {
+        index: 0,
+        header: 'Unrecognized',
+        type: 'Unknown' as unknown as ColumnType.matched,
+        value: '',
+      },
+    ];
+
+    const rawData = [['Value']];
+
+    const result = normalizeTableData(columns, rawData, []);
+
+    expect(result).toStrictEqual([{}]);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/readFilesAsync.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/readFilesAsync.test.ts
new file mode 100644
index 000000000..4c846dd0d
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/readFilesAsync.test.ts
@@ -0,0 +1,9 @@
+import { readFileAsync } from '@/spreadsheet-import/utils/readFilesAsync';
+
+describe('readFileAsync', () => {
+  it('should resolve with the file content as ArrayBuffer', async () => {
+    const file = new File(['Test content'], 'test.txt', { type: 'text/plain' });
+    const result = await readFileAsync(file);
+    expect(result).toBeInstanceOf(ArrayBuffer);
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setColumn.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setColumn.test.ts
new file mode 100644
index 000000000..012dfbabf
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setColumn.test.ts
@@ -0,0 +1,94 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { Field } from '@/spreadsheet-import/types';
+import { setColumn } from '@/spreadsheet-import/utils/setColumn';
+
+describe('setColumn', () => {
+  const defaultField: Field<'Name'> = {
+    icon: null,
+    label: 'label',
+    key: 'Name',
+    fieldType: { type: 'input' },
+  };
+
+  const oldColumn: Column<'oldValue'> = {
+    index: 0,
+    header: 'Name',
+    type: ColumnType.matched,
+    value: 'oldValue',
+  };
+
+  it('should return a matchedSelect column if field type is "select"', () => {
+    const field = {
+      ...defaultField,
+      fieldType: { type: 'select' },
+    } as Field<'Name'>;
+
+    const data = [['John'], ['Alice']];
+    const result = setColumn(oldColumn, field, data);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedSelect,
+      value: 'Name',
+      matchedOptions: [
+        {
+          entry: 'John',
+        },
+        {
+          entry: 'Alice',
+        },
+      ],
+    });
+  });
+
+  it('should return a matchedCheckbox column if field type is "checkbox"', () => {
+    const field = {
+      ...defaultField,
+      fieldType: { type: 'checkbox' },
+    } as Field<'Name'>;
+
+    const result = setColumn(oldColumn, field);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedCheckbox,
+      value: 'Name',
+    });
+  });
+
+  it('should return a matched column if field type is "input"', () => {
+    const field = {
+      ...defaultField,
+      fieldType: { type: 'input' },
+    } as Field<'Name'>;
+
+    const result = setColumn(oldColumn, field);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matched,
+      value: 'Name',
+    });
+  });
+
+  it('should return an empty column if field type is not recognized', () => {
+    const field = {
+      ...defaultField,
+      fieldType: { type: 'unknown' },
+    } as unknown as Field<'Name'>;
+
+    const result = setColumn(oldColumn, field);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.empty,
+    });
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setIgnoreColumn.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setIgnoreColumn.test.ts
new file mode 100644
index 000000000..ea6ed4a1d
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setIgnoreColumn.test.ts
@@ -0,0 +1,22 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { setIgnoreColumn } from '@/spreadsheet-import/utils/setIgnoreColumn';
+
+describe('setIgnoreColumn', () => {
+  it('should return a column with type "ignored"', () => {
+    const column: Column<'John'> = {
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matched,
+      value: 'John',
+    };
+    const result = setIgnoreColumn(column);
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.ignored,
+    });
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setSubColumn.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setSubColumn.test.ts
new file mode 100644
index 000000000..785c89d34
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/setSubColumn.test.ts
@@ -0,0 +1,63 @@
+import {
+  Column,
+  ColumnType,
+} from '@/spreadsheet-import/steps/components/MatchColumnsStep/MatchColumnsStep';
+import { setSubColumn } from '@/spreadsheet-import/utils/setSubColumn';
+
+describe('setSubColumn', () => {
+  it('should return a matchedSelectColumn with updated matchedOptions', () => {
+    const oldColumn: Column<'John' | ''> = {
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedSelect,
+      matchedOptions: [
+        { entry: 'Name1', value: 'John' },
+        { entry: 'Name2', value: '' },
+      ],
+      value: 'John',
+    };
+
+    const entry = 'Name1';
+    const value = 'John Doe';
+    const result = setSubColumn(oldColumn, entry, value);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedSelect,
+      matchedOptions: [
+        { entry: 'Name1', value: 'John Doe' },
+        { entry: 'Name2', value: '' },
+      ],
+      value: 'John',
+    });
+  });
+
+  it('should return a matchedSelectOptionsColumn with updated matchedOptions', () => {
+    const oldColumn: Column<'John' | 'Jane'> = {
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedSelectOptions,
+      matchedOptions: [
+        { entry: 'Name1', value: 'John' },
+        { entry: 'Name2', value: 'Jane' },
+      ],
+      value: 'John',
+    };
+
+    const entry = 'Name1';
+    const value = 'John Doe';
+    const result = setSubColumn(oldColumn, entry, value);
+
+    expect(result).toEqual({
+      index: 0,
+      header: 'Name',
+      type: ColumnType.matchedSelectOptions,
+      matchedOptions: [
+        { entry: 'Name1', value: 'John Doe' },
+        { entry: 'Name2', value: 'Jane' },
+      ],
+      value: 'John',
+    });
+  });
+});
diff --git a/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/uniqueEntries.test.ts b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/uniqueEntries.test.ts
new file mode 100644
index 000000000..6329a2684
--- /dev/null
+++ b/packages/twenty-front/src/modules/spreadsheet-import/utils/__tests__/uniqueEntries.test.ts
@@ -0,0 +1,12 @@
+import { uniqueEntries } from '@/spreadsheet-import/utils/uniqueEntries';
+
+describe('uniqueEntries', () => {
+  it('should return unique entries from the specified column index', () => {
+    const data = [['John'], ['Alice'], ['John']];
+    const columnIndex = 0;
+
+    const result = uniqueEntries(data, columnIndex);
+
+    expect(result).toStrictEqual([{ entry: 'John' }, { entry: 'Alice' }]);
+  });
+});