diff --git a/data/uking_functions.csv b/data/uking_functions.csv
index 569d39e1..e6e2c45c 100644
--- a/data/uking_functions.csv
+++ b/data/uking_functions.csv
@@ -92876,12 +92876,12 @@
 0x00000071011fa294,sub_71011FA294,100,
 0x00000071011fa2f8,sub_71011FA2F8,108,
 0x00000071011fa364,Sound::createInstance,464,
-0x00000071011fa534,sub_71011FA534,100,
-0x00000071011fa598,sub_71011FA598,108,
-0x00000071011fa604,SoundResource::createInstance,152,
-0x00000071011fa69c,sub_71011FA69C,104,
-0x00000071011fa704,sub_71011FA704,100,
-0x00000071011fa768,SoundResource::init,176,
+0x00000071011fa534,sub_71011FA534,100,_ZN4ksys3snd13SoundResource18SingletonDisposer_D1Ev
+0x00000071011fa598,sub_71011FA598,108,_ZN4ksys3snd13SoundResource18SingletonDisposer_D0Ev
+0x00000071011fa604,SoundResource::createInstance,152,_ZN4ksys3snd13SoundResource14createInstanceEPN4sead4HeapE
+0x00000071011fa69c,sub_71011FA69C,104,_ZN4ksys3snd13SoundResourceD1Ev
+0x00000071011fa704,sub_71011FA704,100,_ZN4ksys3snd13SoundResourceD0Ev
+0x00000071011fa768,SoundResource::init,176,_ZN4ksys3snd13SoundResource4initEPN4sead4HeapES4_b
 0x00000071011fa818,sub_71011FA818,72,
 0x00000071011fa860,sub_71011FA860,728,
 0x00000071011fab38,sub_71011FAB38,68,
diff --git a/src/KingSystem/Sound/CMakeLists.txt b/src/KingSystem/Sound/CMakeLists.txt
index 7fdd69c1..b10f005e 100644
--- a/src/KingSystem/Sound/CMakeLists.txt
+++ b/src/KingSystem/Sound/CMakeLists.txt
@@ -1,5 +1,6 @@
 target_sources(uking PRIVATE
   sndInfoData.cpp
   sndInfoData.h
+  sndResource.cpp
   sndResource.h
 )
diff --git a/src/KingSystem/Sound/sndResource.cpp b/src/KingSystem/Sound/sndResource.cpp
new file mode 100644
index 00000000..df3f6b7d
--- /dev/null
+++ b/src/KingSystem/Sound/sndResource.cpp
@@ -0,0 +1,26 @@
+#include "KingSystem/Sound/sndResource.h"
+#include <heap/seadDisposer.h>
+#include <heap/seadExpHeap.h>
+#include <heap/seadFrameHeap.h>
+
+namespace ksys::snd {
+
+SEAD_SINGLETON_DISPOSER_IMPL(SoundResource)
+
+SoundResource::~SoundResource() {
+    mSoundResourceHeap->destroy();
+    _30->destroy();
+    if (mSoundDebugHeap)
+        mSoundDebugHeap->destroy();
+}
+
+void SoundResource::init(sead::Heap* heap, sead::Heap* debug_heap, bool extra_large) {
+    mSoundResourceHeap =
+        sead::FrameHeap::create(extra_large ? 0x9583000 : 0x6383000, "SoundResource", heap, 0x1000,
+                                sead::FrameHeap::cHeapDirection_Forward, false);
+    if (debug_heap)
+        mSoundDebugHeap = sead::ExpHeap::create(0x1E00000u, "SoundDebug", debug_heap, 0x1000,
+                                                sead::ExpHeap::cHeapDirection_Forward, false);
+}
+
+}  // namespace ksys::snd
\ No newline at end of file
diff --git a/src/KingSystem/Sound/sndResource.h b/src/KingSystem/Sound/sndResource.h
index 31a502fa..62d00efd 100644
--- a/src/KingSystem/Sound/sndResource.h
+++ b/src/KingSystem/Sound/sndResource.h
@@ -5,19 +5,19 @@
 
 namespace ksys::snd {
 
-// FIXME: incomplete
 class SoundResource {
     SEAD_SINGLETON_DISPOSER(SoundResource)
     SoundResource() = default;
     virtual ~SoundResource();
 
 public:
+    void init(sead::Heap* heap, sead::Heap* debug_heap, bool extra_large);
     sead::Heap* getSoundDebugHeap() const { return mSoundDebugHeap; }
 
 private:
-    sead::Heap* mSoundResourceHeap;
-    void* _30;
-    sead::Heap* mSoundDebugHeap;
+    sead::Heap* mSoundResourceHeap = nullptr;
+    sead::Heap* _30 = nullptr;  // TODO find out what this does
+    sead::Heap* mSoundDebugHeap = nullptr;
 };
 KSYS_CHECK_SIZE_NX150(SoundResource, 0x40);