diff --git a/source/include/Kyty/Sys/MacOS/SysMacOSHeap.h b/source/include/Kyty/Sys/MacOS/SysMacOSHeap.h
new file mode 100644
index 0000000..38cb46c
--- /dev/null
+++ b/source/include/Kyty/Sys/MacOS/SysMacOSHeap.h
@@ -0,0 +1,104 @@
+#ifndef SYS_MACOS_INCLUDE_KYTY_SYSHEAP_H_
+#define SYS_MACOS_INCLUDE_KYTY_SYSHEAP_H_
+
+// IWYU pragma: private
+
+#if KYTY_PLATFORM != KYTY_PLATFORM_MACOS
+//#error "KYTY_PLATFORM != KYTY_PLATFORM_MACOS"
+#else
+
+#include "Kyty/Sys/MacOS/SysMacOSSync.h"
+
+namespace Kyty {
+
+using sys_heap_id_t = SysCS*;
+
+inline sys_heap_id_t sys_heap_create()
+{
+	return nullptr;
+}
+
+inline sys_heap_id_t sys_heap_deafult()
+{
+	return nullptr;
+}
+
+inline void* sys_heap_alloc(sys_heap_id_t /*heap_id*/, size_t size)
+{
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	void* m = malloc(size);
+
+	EXIT_IF(m == nullptr);
+
+	return m;
+}
+
+inline void* sys_heap_realloc(sys_heap_id_t /*heap_id*/, void* p, size_t size)
+{
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	void* m = p != nullptr ? realloc(p, size) : malloc(size);
+
+	if (m == nullptr)
+	{
+		EXIT_IF(m == nullptr);
+	}
+
+	return m;
+}
+
+inline void sys_heap_free(sys_heap_id_t /*heap_id*/, void* p)
+{
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	free(p);
+}
+
+inline sys_heap_id_t sys_heap_create_s()
+{
+	auto* cs = new SysCS;
+	cs->Init();
+	return cs;
+}
+
+inline void* sys_heap_alloc_s(sys_heap_id_t heap_id, size_t size)
+{
+	heap_id->Enter();
+
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	void* m = malloc(size);
+
+	heap_id->Leave();
+
+	EXIT_IF(m == nullptr);
+
+	return m;
+}
+
+inline void* sys_heap_realloc_s(sys_heap_id_t heap_id, void* p, size_t size)
+{
+	heap_id->Enter();
+
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	void* m = p != nullptr ? realloc(p, size) : malloc(size);
+
+	heap_id->Leave();
+
+	EXIT_IF(m == nullptr);
+
+	return m;
+}
+
+inline void sys_heap_free_s(sys_heap_id_t heap_id, void* p)
+{
+	heap_id->Enter();
+
+	// NOLINTNEXTLINE(cppcoreguidelines-no-malloc,hicpp-no-malloc)
+	free(p);
+
+	heap_id->Leave();
+}
+
+} // namespace Kyty
+
+#endif
+
+#endif /* SYS_MACOS_INCLUDE_KYTY_SYSHEAP_H_ */