diff --git a/configure.py b/configure.py
index e2f016508..ad9dd4698 100644
--- a/configure.py
+++ b/configure.py
@@ -660,7 +660,7 @@ config.libs = [
             Object(NonMatching, "JSystem/JAudio/JASProbe.cpp"),
             Object(NonMatching, "JSystem/JAudio/JASKernelDebug.cpp"),
             Object(NonMatching, "JSystem/JAudio/JASCmdStack.cpp"),
-            Object(NonMatching, "JSystem/JAudio/JASSystemHeap.cpp"),
+            Object(Matching,    "JSystem/JAudio/JASSystemHeap.cpp"),
             Object(NonMatching, "JSystem/JAudio/JASNoteMgr.cpp"),
             Object(NonMatching, "JSystem/JAudio/JASOuterParam.cpp"),
             Object(NonMatching, "JSystem/JAudio/JASPlayer_impl.cpp"),
diff --git a/include/JSystem/JAudio/JASSystemHeap.h b/include/JSystem/JAudio/JASSystemHeap.h
new file mode 100644
index 000000000..e42bfc34a
--- /dev/null
+++ b/include/JSystem/JAudio/JASSystemHeap.h
@@ -0,0 +1,27 @@
+#ifndef JASSYSTEMHEAP_H
+#define JASSYSTEMHEAP_H
+
+#include "dolphin/types.h"
+
+class JKRSolidHeap;
+
+extern JKRSolidHeap* JASDram;
+
+namespace JASystem {
+    namespace Kernel {
+        class TSolidHeap;
+
+        void sysDramSetup(JKRSolidHeap*);
+        void* allocFromSysDram(u32);
+        void sysAramSetup(u32);
+        void allocFromSysAramFull(u32*);
+
+        extern TSolidHeap audioAramHeap;
+        extern u32 audioDramSize;
+        extern u32 audioAramSize;
+        extern int audioAramTop;
+        extern int CARD_SECURITY_BUFFER;
+    }
+}
+
+#endif /* JASSYSTEMHEAP_H */
diff --git a/include/JSystem/JKernel/JKRStdHeap.h b/include/JSystem/JKernel/JKRStdHeap.h
index c52c875bb..677e24c5e 100644
--- a/include/JSystem/JKernel/JKRStdHeap.h
+++ b/include/JSystem/JKernel/JKRStdHeap.h
@@ -5,6 +5,7 @@
 #include "dolphin/os/OSAlloc.h"
 
 class JKRStdHeap : public JKRHeap {
+public:
     static JKRStdHeap* create(u32, JKRHeap*, bool);
     void do_destroy();
     JKRStdHeap(void*, u32, JKRHeap*, bool);
@@ -31,4 +32,4 @@ class JKRStdHeap : public JKRHeap {
     OSHeapHandle mHeapHandle;
 };
 
-#endif /* JKRSTDHEAP_H */
\ No newline at end of file
+#endif /* JKRSTDHEAP_H */
diff --git a/include/dolphin/ar/ar.h b/include/dolphin/ar/ar.h
index c04e41f1d..a7c4f9242 100644
--- a/include/dolphin/ar/ar.h
+++ b/include/dolphin/ar/ar.h
@@ -14,6 +14,7 @@ u32 ARGetDMAStatus(void);
 void ARStartDMA(u32 type, u32 mainmem_addr, u32 aram_addr, u32 length);
 u32 ARInit(u32* stack_index_addr, u32 num_entries);
 u32 ARAlloc(u32 length);
+u32 ARGetBaseAddress();
 u32 ARGetSize(void);
 
 #ifdef __cplusplus
diff --git a/src/JSystem/JAudio/JASSystemHeap.cpp b/src/JSystem/JAudio/JASSystemHeap.cpp
index 53b46dd98..6f6daf828 100644
--- a/src/JSystem/JAudio/JASSystemHeap.cpp
+++ b/src/JSystem/JAudio/JASSystemHeap.cpp
@@ -3,31 +3,57 @@
 // Translation Unit: JASSystemHeap.cpp
 //
 
-#include "JASSystemHeap.h"
-#include "dolphin/types.h"
+#include "JSystem/JAudio/JASSystemHeap.h"
+#include "JSystem/JAudio/JASHeapCtrl.h"
+#include "JSystem/JKernel/JKRSolidHeap.h"
+#include "JSystem/JKernel/JKRStdHeap.h"
+#include "JSystem/JUtility/JUTAssert.h"
+#include "dolphin/ar/ar.h"
+#include "dolphin/os/OS.h"
+
+u32 JASystem::Kernel::audioDramSize = 0x000C8000;
+JKRSolidHeap* JASDram;
 
 /* 8027DB38-8027DB9C       .text sysDramSetup__Q28JASystem6KernelFP12JKRSolidHeap */
-void JASystem::Kernel::sysDramSetup(JKRSolidHeap*) {
+void JASystem::Kernel::sysDramSetup(JKRSolidHeap* heap) {
     /* Nonmatching */
+    if (heap) {
+        JASDram = heap;
+        return;
+    }
+    OSReport("[JASKernel::sysDramSetup] メモリ指定がありませんので、システムからオーディオヒープを取得します。\n");
+    JASDram = JKRSolidHeap::create(audioDramSize, JKRStdHeap::create(audioDramSize + 0x100, NULL, false), false);
 }
 
 /* 8027DB9C-8027DC30       .text allocFromSysDram__Q28JASystem6KernelFUl */
-void JASystem::Kernel::allocFromSysDram(unsigned long) {
-    /* Nonmatching */
+void* JASystem::Kernel::allocFromSysDram(u32 size) {
+    void* ptr;
+    BOOL enable = OSDisableInterrupts();
+    ptr = new (JASDram, 0x20) u8[size];
+    JUT_ASSERT(79, ptr != 0);
+    OSRestoreInterrupts(enable);
+    return ptr;
 }
 
+JASystem::Kernel::TSolidHeap JASystem::Kernel::audioAramHeap;
+u32 JASystem::Kernel::audioAramSize = 0x00400000;
+int JASystem::Kernel::audioAramTop;
+int JASystem::Kernel::CARD_SECURITY_BUFFER;
+
 /* 8027DC30-8027DC84       .text sysAramSetup__Q28JASystem6KernelFUl */
-void JASystem::Kernel::sysAramSetup(unsigned long) {
+void JASystem::Kernel::sysAramSetup(u32 param_1) {
     /* Nonmatching */
+    if (!param_1) {
+        param_1 = audioAramSize;
+    }
+    audioAramTop = ARGetBaseAddress();
+    CARD_SECURITY_BUFFER = 0x40;
+    audioAramHeap.init((u8*)audioAramTop, param_1 - audioAramTop);
 }
 
 /* 8027DC84-8027DCDC       .text allocFromSysAramFull__Q28JASystem6KernelFPUl */
-void JASystem::Kernel::allocFromSysAramFull(unsigned long*) {
-    /* Nonmatching */
+void JASystem::Kernel::allocFromSysAramFull(u32* param_1) {
+    u32 size = audioAramHeap.getRemain();
+    audioAramHeap.alloc(size - 0x20);
+    *param_1 = size - 0x20;
 }
-
-/* 8027DD18-8027DD54       .text __dt__Q38JASystem6Kernel10TSolidHeapFv */
-JASystem::Kernel::TSolidHeap::~TSolidHeap() {
-    /* Nonmatching */
-}
-