diff --git a/CMakeLists.txt b/CMakeLists.txt
index 553d452..7b52446 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -29,4 +29,5 @@ add_executable(ComSquare
     sources/CPU/Cpu.hpp
     sources/PPU/Ppu.cpp
     sources/PPU/Ppu.hpp
-)
+    sources/APU/APU.hpp
+    sources/APU/APU.cpp)
diff --git a/sources/APU/APU.cpp b/sources/APU/APU.cpp
new file mode 100644
index 0000000..c459992
--- /dev/null
+++ b/sources/APU/APU.cpp
@@ -0,0 +1,4 @@
+//
+// Created by Melefo on 27/01/2020.
+//
+
diff --git a/sources/APU/APU.hpp b/sources/APU/APU.hpp
new file mode 100644
index 0000000..a882ce1
--- /dev/null
+++ b/sources/APU/APU.hpp
@@ -0,0 +1,61 @@
+//
+// Created by Melefo on 24/01/2020.
+//
+
+#ifndef COMSQUARE_APU_HPP
+#define COMSQUARE_APU_HPP
+
+#include "../Memory/IMemory.hpp"
+
+namespace ComSquare::APU
+{
+	struct Registers {
+		//! @brief The Accumulator register
+		unsigned char a;
+
+		//! @brief The X index register
+		unsigned char x;
+
+		//! @brief The Y index register
+		unsigned char y;
+
+		//! @brief The Stack pointer register
+		unsigned char sp;
+
+		//! @brief The Program counter register
+		union {
+			struct {
+				unsigned char pch;
+				unsigned char pcl;
+			};
+			unsigned short pc;
+		};
+
+		//! @brief Program Status Word register
+		union psw {
+			//! @brief Negative flag
+			bool n : 1;
+			//! @brief Overflow flag
+			bool v : 1;
+			//! @brief Direct page flag
+			bool p : 1;
+			//! @brief Break flag
+			bool b : 1;
+			//! @brief Half carry flag
+			bool h : 1;
+			//! @brief Interrupt enabled flag
+			bool i : 1;
+			//! @brief Zero flag
+			bool z : 1;
+			//! @brief Carry flag
+			bool c : 1;
+		};
+	};
+
+	class APU : IMemory {
+	private:
+		Registers _registers;
+	};
+}
+
+#endif //COMSQUARE_APU_HPP