diff --git a/packages/mui-base/src/Tabs/Root/TabsRoot.tsx b/packages/mui-base/src/Tabs/Root/TabsRoot.tsx
index 85b20c9838..eab967c43c 100644
--- a/packages/mui-base/src/Tabs/Root/TabsRoot.tsx
+++ b/packages/mui-base/src/Tabs/Root/TabsRoot.tsx
@@ -3,10 +3,11 @@ import * as React from 'react';
 import PropTypes from 'prop-types';
 import { useComponentRenderer } from '../../utils/useComponentRenderer';
 import type { BaseUIComponentProps } from '../../utils/types';
-import { CompoundComponentContext } from '../../useCompound';
+import { CompositeList } from '../../Composite/List/CompositeList';
 import { useTabsRoot } from './useTabsRoot';
 import { TabsRootContext } from './TabsRootContext';
 import { tabsStyleHookMapping } from './styleHooks';
+import { TabPanelMetadata } from '../TabPanel/useTabPanel';
 
 /**
  *
@@ -35,13 +36,14 @@ const TabsRoot = React.forwardRef(function TabsRoot(
 
   const {
     getRootProps,
-    compoundContext,
     direction,
     getTabId,
-    getTabPanelId,
+    getTabPanelIdByTabValueOrIndex,
     onSelected,
     registerTabIdLookup,
+    setTabPanelMap,
     tabActivationDirection,
+    tabPanelRefs,
     value,
   } = useTabsRoot({
     value: valueProp,
@@ -54,7 +56,7 @@ const TabsRoot = React.forwardRef(function TabsRoot(
     () => ({
       direction,
       getTabId,
-      getTabPanelId,
+      getTabPanelIdByTabValueOrIndex,
       onSelected,
       orientation,
       registerTabIdLookup,
@@ -64,7 +66,7 @@ const TabsRoot = React.forwardRef(function TabsRoot(
     [
       direction,
       getTabId,
-      getTabPanelId,
+      getTabPanelIdByTabValueOrIndex,
       onSelected,
       orientation,
       registerTabIdLookup,
@@ -90,11 +92,11 @@ const TabsRoot = React.forwardRef(function TabsRoot(
   });
 
   return (
-    <CompoundComponentContext.Provider value={compoundContext}>
-      <TabsRootContext.Provider value={tabsContextValue}>
+    <TabsRootContext.Provider value={tabsContextValue}>
+      <CompositeList<TabPanelMetadata> elementsRef={tabPanelRefs} onMapChange={setTabPanelMap}>
         {renderElement()}
-      </TabsRootContext.Provider>
-    </CompoundComponentContext.Provider>
+      </CompositeList>
+    </TabsRootContext.Provider>
   );
 });
 
diff --git a/packages/mui-base/src/Tabs/Root/TabsRootContext.ts b/packages/mui-base/src/Tabs/Root/TabsRootContext.ts
index dc910dae43..22df27ba6c 100644
--- a/packages/mui-base/src/Tabs/Root/TabsRootContext.ts
+++ b/packages/mui-base/src/Tabs/Root/TabsRootContext.ts
@@ -36,7 +36,7 @@ export interface TabsRootContext {
    * Gets the id of the tab panel with the given value.
    * @param value Value to find the tab panel for.
    */
-  getTabPanelId: (value: any) => string | undefined;
+  getTabPanelIdByTabValueOrIndex: (tabValue: any, index: number) => string | undefined;
   /**
    * The position of the active tab relative to the previously active tab.
    */
diff --git a/packages/mui-base/src/Tabs/Root/useTabsRoot.ts b/packages/mui-base/src/Tabs/Root/useTabsRoot.ts
index a1cf908be6..20cd527939 100644
--- a/packages/mui-base/src/Tabs/Root/useTabsRoot.ts
+++ b/packages/mui-base/src/Tabs/Root/useTabsRoot.ts
@@ -1,14 +1,9 @@
 'use client';
 import * as React from 'react';
-import type { TabActivationDirection } from './TabsRoot';
-import { CompoundComponentContextValue, useCompoundParent } from '../../useCompound';
 import { mergeReactProps } from '../../utils/mergeReactProps';
 import { useControlled } from '../../utils/useControlled';
-
-interface TabPanelMetadata {
-  id: string | undefined;
-  ref: React.RefObject<HTMLElement>;
-}
+import type { TabPanelMetadata } from '../TabPanel/useTabPanel';
+import type { TabActivationDirection } from './TabsRoot';
 
 export interface TabMetadata {
   disabled: boolean;
@@ -21,6 +16,9 @@ type IdLookupFunction = (id: any) => string | undefined;
 function useTabsRoot(parameters: useTabsRoot.Parameters): useTabsRoot.ReturnValue {
   const { value: valueProp, defaultValue, onValueChange, direction = 'ltr' } = parameters;
 
+  const tabPanelRefs = React.useRef<(HTMLElement | null)[]>([]);
+  const getTabIdByPanelValueRef = React.useRef<IdLookupFunction>(() => undefined);
+
   const [value, setValue] = useControlled({
     controlled: valueProp,
     default: defaultValue,
@@ -28,6 +26,10 @@ function useTabsRoot(parameters: useTabsRoot.Parameters): useTabsRoot.ReturnValu
     state: 'value',
   });
 
+  const [tabPanelMap, setTabPanelMap] = React.useState(
+    () => new Map<Node, (TabPanelMetadata & { index?: number | null }) | null>(),
+  );
+
   const [tabActivationDirection, setTabActivationDirection] =
     React.useState<TabActivationDirection>('none');
 
@@ -44,26 +46,39 @@ function useTabsRoot(parameters: useTabsRoot.Parameters): useTabsRoot.ReturnValu
     [onValueChange, setValue],
   );
 
-  const { subitems: tabPanels, contextValue: compoundComponentContextValue } = useCompoundParent<
-    any,
-    TabPanelMetadata
-  >();
-
-  const tabIdLookup = React.useRef<IdLookupFunction>(() => undefined);
-
-  const getTabPanelId = React.useCallback(
-    (tabValue: any) => {
-      return tabPanels.get(tabValue)?.id;
+  const getTabPanelIdByTabValueOrIndex = React.useCallback(
+    (tabValue: any | undefined, index: number) => {
+      if (tabValue === undefined && index < 0) {
+        return undefined;
+      }
+
+      for (const tabPanelMetadata of tabPanelMap.values()) {
+        // find by tabValue
+        if (tabValue !== undefined && tabPanelMetadata && tabValue === tabPanelMetadata?.value) {
+          return tabPanelMetadata.id;
+        }
+
+        // find by index
+        if (
+          tabValue === undefined &&
+          tabPanelMetadata?.index &&
+          tabPanelMetadata?.index === index
+        ) {
+          return tabPanelMetadata.id;
+        }
+      }
+
+      return undefined;
     },
-    [tabPanels],
+    [tabPanelMap],
   );
 
-  const getTabId = React.useCallback((tabPanelId: any) => {
-    return tabIdLookup.current(tabPanelId);
+  const getTabIdByPanelValue = React.useCallback((tabPanelValue: any) => {
+    return getTabIdByPanelValueRef.current(tabPanelValue);
   }, []);
 
   const registerTabIdLookup = React.useCallback((lookupFunction: IdLookupFunction) => {
-    tabIdLookup.current = lookupFunction;
+    getTabIdByPanelValueRef.current = lookupFunction;
   }, []);
 
   const getRootProps: useTabsRoot.ReturnValue['getRootProps'] = React.useCallback(
@@ -75,14 +90,15 @@ function useTabsRoot(parameters: useTabsRoot.Parameters): useTabsRoot.ReturnValu
   );
 
   return {
-    compoundContext: compoundComponentContextValue,
     getRootProps,
     direction,
-    getTabId,
-    getTabPanelId,
+    getTabId: getTabIdByPanelValue,
+    getTabPanelIdByTabValueOrIndex,
     onSelected,
     registerTabIdLookup,
+    setTabPanelMap,
     tabActivationDirection,
+    tabPanelRefs,
     value,
   };
 }
@@ -113,7 +129,6 @@ namespace useTabsRoot {
     getRootProps: (
       externalProps?: React.ComponentPropsWithRef<'div'>,
     ) => React.ComponentPropsWithRef<'div'>;
-    compoundContext: CompoundComponentContextValue<any, TabPanelMetadata>;
     /**
      * The direction of the text.
      */
@@ -127,7 +142,10 @@ namespace useTabsRoot {
      * Gets the id of the tab panel with the given value.
      * @param value Value to find the tab panel for.
      */
-    getTabPanelId: (value: any) => string | undefined;
+    getTabPanelIdByTabValueOrIndex: (
+      tabValue: any | undefined,
+      tabIndex: number,
+    ) => string | undefined;
 
     /**
      * Callback for setting new value.
@@ -141,10 +159,12 @@ namespace useTabsRoot {
      * Registers a function that returns the id of the tab with the given value.
      */
     registerTabIdLookup: (lookupFunction: (id: any) => string | undefined) => void;
+    setTabPanelMap: (map: Map<Node, (TabPanelMetadata & { index?: number | null }) | null>) => void;
     /**
      * The position of the active tab relative to the previously active tab.
      */
     tabActivationDirection: TabActivationDirection;
+    tabPanelRefs: React.RefObject<(HTMLElement | null)[]>;
     /**
      * The currently selected tab's value.
      */
diff --git a/packages/mui-base/src/Tabs/Tab/Tab.test.tsx b/packages/mui-base/src/Tabs/Tab/Tab.test.tsx
index 5a899d1fb5..13815c05d5 100644
--- a/packages/mui-base/src/Tabs/Tab/Tab.test.tsx
+++ b/packages/mui-base/src/Tabs/Tab/Tab.test.tsx
@@ -27,7 +27,7 @@ describe('<Tabs.Tab />', () => {
     onSelected() {},
     registerTabIdLookup() {},
     getTabId: () => '',
-    getTabPanelId: () => '',
+    getTabPanelIdByTabValueOrIndex: () => '',
     orientation: 'horizontal',
     direction: 'ltr',
     tabActivationDirection: 'none',
diff --git a/packages/mui-base/src/Tabs/Tab/Tab.tsx b/packages/mui-base/src/Tabs/Tab/Tab.tsx
index 805a95aa88..82565f465e 100644
--- a/packages/mui-base/src/Tabs/Tab/Tab.tsx
+++ b/packages/mui-base/src/Tabs/Tab/Tab.tsx
@@ -23,11 +23,15 @@ const Tab = React.forwardRef(function Tab(
 ) {
   const { className, disabled = false, render, value: valueProp, ...other } = props;
 
-  const { value: selectedValue, getTabPanelId, orientation } = useTabsRootContext();
+  const {
+    value: selectedValue,
+    getTabPanelIdByTabValueOrIndex,
+    orientation,
+  } = useTabsRootContext();
 
   const { selected, getRootProps } = useTab({
     ...props,
-    getTabPanelId,
+    getTabPanelIdByTabValueOrIndex,
     isSelected: valueProp === selectedValue,
     rootRef: forwardedRef,
   });
diff --git a/packages/mui-base/src/Tabs/Tab/useTab.test.tsx b/packages/mui-base/src/Tabs/Tab/useTab.test.tsx
index 451f1e6c49..a66721251d 100644
--- a/packages/mui-base/src/Tabs/Tab/useTab.test.tsx
+++ b/packages/mui-base/src/Tabs/Tab/useTab.test.tsx
@@ -15,7 +15,7 @@ describe('useTab', () => {
         const { getRootProps } = useTab({
           rootRef,
           isSelected: true,
-          getTabPanelId: () => undefined,
+          getTabPanelIdByTabValueOrIndex: () => undefined,
         });
         return <button {...getRootProps()} />;
       }
@@ -44,7 +44,7 @@ describe('useTab', () => {
         const { getRootProps } = useTab({
           rootRef,
           isSelected: true,
-          getTabPanelId: () => undefined,
+          getTabPanelIdByTabValueOrIndex: () => undefined,
         });
         return (
           <button
diff --git a/packages/mui-base/src/Tabs/Tab/useTab.ts b/packages/mui-base/src/Tabs/Tab/useTab.ts
index 3fec1f4570..c54b4a1946 100644
--- a/packages/mui-base/src/Tabs/Tab/useTab.ts
+++ b/packages/mui-base/src/Tabs/Tab/useTab.ts
@@ -18,7 +18,7 @@ function useTab(parameters: useTab.Parameters): useTab.ReturnValue {
     value: valueParam,
     rootRef: externalRef,
     disabled = false,
-    getTabPanelId,
+    getTabPanelIdByTabValueOrIndex,
     id: idParam,
     isSelected,
   } = parameters;
@@ -46,7 +46,7 @@ function useTab(parameters: useTab.Parameters): useTab.ReturnValue {
 
   const handleRef = useForkRef(tabRef, externalRef, buttonRefHandler);
 
-  const tabPanelId = value !== undefined ? getTabPanelId(value) : undefined;
+  const tabPanelId = index > -1 ? getTabPanelIdByTabValueOrIndex(valueParam, index) : undefined;
 
   const getRootProps = React.useCallback(
     (externalProps = {}) => {
@@ -79,7 +79,7 @@ function useTab(parameters: useTab.Parameters): useTab.ReturnValue {
 }
 
 namespace useTab {
-  export interface Parameters extends Pick<TabsRootContext, 'getTabPanelId'> {
+  export interface Parameters extends Pick<TabsRootContext, 'getTabPanelIdByTabValueOrIndex'> {
     /**
      * The value of the tab.
      * It's used to associate the tab with a tab panel(s) with the same value.
diff --git a/packages/mui-base/src/Tabs/TabPanel/TabPanel.test.tsx b/packages/mui-base/src/Tabs/TabPanel/TabPanel.test.tsx
index 4692f4e3f7..d17da36daf 100644
--- a/packages/mui-base/src/Tabs/TabPanel/TabPanel.test.tsx
+++ b/packages/mui-base/src/Tabs/TabPanel/TabPanel.test.tsx
@@ -18,7 +18,7 @@ describe('<Tabs.Panel />', () => {
     onSelected: () => {},
     registerTabIdLookup() {},
     getTabId: () => '',
-    getTabPanelId: () => '',
+    getTabPanelIdByTabValueOrIndex: () => '',
     direction: 'ltr',
     orientation: 'horizontal',
     tabActivationDirection: 'none',
diff --git a/packages/mui-base/src/Tabs/TabPanel/useTabPanel.ts b/packages/mui-base/src/Tabs/TabPanel/useTabPanel.ts
index fb772d1d5d..65d288dfa8 100644
--- a/packages/mui-base/src/Tabs/TabPanel/useTabPanel.ts
+++ b/packages/mui-base/src/Tabs/TabPanel/useTabPanel.ts
@@ -1,49 +1,76 @@
 'use client';
 import * as React from 'react';
 import type { TabsRootContext } from '../Root/TabsRootContext';
-import { useCompoundItem } from '../../useCompound';
 import { useId } from '../../utils/useId';
 import { useForkRef } from '../../utils/useForkRef';
 import { mergeReactProps } from '../../utils/mergeReactProps';
+import { useCompositeListContext } from '../../Composite/List/CompositeListContext';
+import { useCompositeListItem } from '../../Composite/List/useCompositeListItem';
 
-function tabPanelValueGenerator(otherTabPanelValues: Set<any>) {
-  return otherTabPanelValues.size;
+export interface TabPanelMetadata {
+  id?: string;
+  value: useTabPanel.Parameters['value'];
 }
 
 function useTabPanel(parameters: useTabPanel.Parameters): useTabPanel.ReturnValue {
-  const {
-    getTabId,
-    id: idParam,
-    rootRef: externalRef,
-    selectedValue,
-    value: valueParam,
-  } = parameters;
+  const { rootRef: externalRef, selectedValue, value: valueParam } = parameters;
 
-  const id = useId(idParam);
-  const ref = React.useRef<HTMLElement>(null);
-  const handleRef = useForkRef(ref, externalRef);
-  const metadata = React.useMemo(() => ({ id, ref }), [id]);
+  const id = useId();
 
-  const { id: value } = useCompoundItem(valueParam ?? tabPanelValueGenerator, metadata);
+  const metadata = React.useMemo(
+    () => ({
+      id,
+      value: valueParam,
+    }),
+    [id, valueParam],
+  );
+
+  // tabPanelCompositeMap
+  const { map: tabPanelCompositeMap } = useCompositeListContext();
+
+  const { ref: listItemRef, index } = useCompositeListItem<TabPanelMetadata>({
+    metadata,
+  });
+
+  const tabPanelValue = valueParam ?? index;
+
+  const panelRef = React.useRef<HTMLElement>(null);
+  const handleRef = useForkRef(panelRef, listItemRef, externalRef);
+
+  const hidden = tabPanelValue !== selectedValue;
+
+  // const correspondingTabId = tabPanelValue !== undefined ? getTabId(tabPanelValue) : undefined;
+
+  const tabId = React.useMemo(() => {
+    if (index < 0) {
+      return undefined;
+    }
 
-  const hidden = value !== selectedValue;
+    // TODO: this is incorrect, should be tabButtonMap
+    for (const value of tabPanelCompositeMap.values()) {
+      if (value.index > -1 && value.index === index) {
+        return value.id;
+      }
+    }
 
-  const correspondingTabId = value !== undefined ? getTabId(value) : undefined;
+    return undefined;
+  }, [index, tabPanelCompositeMap]);
 
   const getRootProps = React.useCallback(
     (
       externalProps: React.ComponentPropsWithoutRef<'div'> = {},
     ): React.ComponentPropsWithRef<'div'> => {
       return mergeReactProps(externalProps, {
-        'aria-labelledby': correspondingTabId ?? undefined,
+        'aria-labelledby': undefined,
         hidden,
         id: id ?? undefined,
         role: 'tabpanel',
         tabIndex: hidden ? -1 : 0,
         ref: handleRef,
+        'data-index': index,
       });
     },
-    [correspondingTabId, handleRef, hidden, id],
+    [handleRef, hidden, id, index],
   );
 
   return {
diff --git a/packages/mui-base/src/Tabs/TabsList/TabsList.test.tsx b/packages/mui-base/src/Tabs/TabsList/TabsList.test.tsx
index 9f040541c5..c75c5683c1 100644
--- a/packages/mui-base/src/Tabs/TabsList/TabsList.test.tsx
+++ b/packages/mui-base/src/Tabs/TabsList/TabsList.test.tsx
@@ -17,7 +17,7 @@ describe('<Tabs.List />', () => {
             onSelected: () => {},
             registerTabIdLookup() {},
             getTabId: () => '',
-            getTabPanelId: () => '',
+            getTabPanelIdByTabValueOrIndex: () => '',
             orientation: 'horizontal',
             direction: 'ltr',
             tabActivationDirection: 'none',