diff --git a/src/app/emu/apu.cc b/src/app/emu/apu.cc
new file mode 100644
index 00000000..c89461d0
--- /dev/null
+++ b/src/app/emu/apu.cc
@@ -0,0 +1,66 @@
+#include "app/emu/apu.h"
+
+#include <cstdint>
+#include <iostream>
+#include <vector>
+
+#include "app/emu/mem.h"
+
+namespace yaze {
+namespace app {
+namespace emu {
+
+APU::APU(Memory& memory) : memory_(memory) {}
+
+void APU::Init() {
+  // Initialize registers
+  // ...
+}
+
+void APU::Reset() {
+  // Render background layers
+  // ...
+
+  // Render sprites
+  // ...
+}
+
+void APU::Run(int cycles) {
+  // ...
+}
+
+uint8_t APU::ReadRegister(uint16_t address) {
+  // ...
+}
+
+void APU::WriteRegister(uint16_t address, uint8_t value) {
+  // ...
+}
+
+const std::vector<int16_t>& APU::GetAudioSamples() const {
+  // ...
+}
+
+void APU::UpdateChannelSettings() {
+  // ...
+}
+
+int16_t APU::GenerateSample(int channel) {
+  // ...
+}
+
+void APU::ApplyEnvelope(int channel) {
+  // ...
+}
+
+uint8_t APU::ReadDSPMemory(uint16_t address) {
+  // ...
+}
+
+void APU::WriteDSPMemory(uint16_t address, uint8_t value) {
+  // ...
+}
+
+}  // namespace emu
+}  // namespace app
+}  // namespace yaze
\ No newline at end of file
diff --git a/src/app/emu/apu.h b/src/app/emu/apu.h
new file mode 100644
index 00000000..1cedabdd
--- /dev/null
+++ b/src/app/emu/apu.h
@@ -0,0 +1,62 @@
+#ifndef YAZE_APP_EMU_APU_H_
+#define YAZE_APP_EMU_APU_H_
+
+#include <cstdint>
+
+#include "app/emu/mem.h"
+
+namespace yaze {
+namespace app {
+namespace emu {
+
+class APU {
+ public:
+  // Initializes the APU with the necessary resources and dependencies
+  APU(Memory &memory);
+
+  void Init();
+
+  // Resets the APU to its initial state
+  void Reset();
+
+  // Runs the APU for a specified number of clock cycles
+  void Run(int cycles);
+
+  // Reads a byte from the specified APU register
+  uint8_t ReadRegister(uint16_t address);
+
+  // Writes a byte to the specified APU register
+  void WriteRegister(uint16_t address, uint8_t value);
+
+  // Returns the audio samples for the current frame
+  const std::vector<int16_t> &GetAudioSamples() const;
+
+ private:
+  // Internal methods to handle APU operations and sound generation
+
+  // Updates internal state based on APU register settings
+  void UpdateChannelSettings();
+
+  // Generates a sample for an audio channel
+  int16_t GenerateSample(int channel);
+
+  // Applies an envelope to an audio channel
+  void ApplyEnvelope(int channel);
+
+  // Handles DSP (Digital Signal Processor) memory reads and writes
+  uint8_t ReadDSPMemory(uint16_t address);
+  void WriteDSPMemory(uint16_t address, uint8_t value);
+
+  // Other internal methods for handling APU functionality
+
+  // Member variables to store internal APU state and resources
+  Memory &memory_;
+  std::vector<int16_t> audioSamples_;
+  // Other state variables (registers, counters, channel settings, etc.)
+};
+
+}  // namespace emu
+}  // namespace app
+}  // namespace yaze
+
+#endif
\ No newline at end of file