diff --git a/CMakeLists.txt b/CMakeLists.txt
index 0eb20332..a8370125 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -137,6 +137,7 @@ endif()
 #--------------------------------------------------
 
 set(REDREAM_SOURCES
+  src/audio/sdl_backend.c
   src/core/assert.c
   src/core/interval_tree.c
   src/core/list.c
diff --git a/src/audio/backend.h b/src/audio/backend.h
new file mode 100644
index 00000000..3aa3ffc0
--- /dev/null
+++ b/src/audio/backend.h
@@ -0,0 +1,12 @@
+#ifndef AUDIO_BACKEND_H
+#define AUDIO_BACKEND_H
+
+struct audio_backend;
+struct window;
+
+void audio_queue(void *data, int samples);
+
+struct audio_backend *audio_create(struct window *window);
+void audio_destroy(struct audio_backend *audio);
+
+#endif
diff --git a/src/audio/sdl_backend.c b/src/audio/sdl_backend.c
new file mode 100644
index 00000000..0a839aa1
--- /dev/null
+++ b/src/audio/sdl_backend.c
@@ -0,0 +1,20 @@
+#include "audio/backend.h"
+#include "ui/window.h"
+
+struct audio_backend {
+  struct window *window;
+};
+
+void audio_queue(void *data, int samples) {}
+
+struct audio_backend *audio_create(struct window *window) {
+  struct audio_backend *audio =
+      (struct audio_backend *)calloc(1, sizeof(struct audio_backend));
+  audio->window = window;
+
+  return audio;
+}
+
+void audio_destroy(struct audio_backend *audio) {
+  free(audio);
+}
diff --git a/src/ui/window.c b/src/ui/window.c
index fd58940b..54d54599 100644
--- a/src/ui/window.c
+++ b/src/ui/window.c
@@ -1,6 +1,7 @@
 #include <SDL.h>
 #include <stdlib.h>
 #include "ui/window.h"
+#include "audio/backend.h"
 #include "core/assert.h"
 #include "core/list.h"
 #include "ui/microprofile.h"
@@ -855,6 +856,14 @@ struct window *win_create() {
     return NULL;
   }
 
+  // setup audio backend
+  win->audio = audio_create(win);
+  if (!win->audio) {
+    LOG_WARNING("Audio backend creation failed");
+    win_destroy(win);
+    return NULL;
+  }
+
   // setup video backend
   win->video = video_create(win);
   if (!win->video) {
@@ -895,6 +904,10 @@ void win_destroy(struct window *win) {
     video_destroy(win->video);
   }
 
+  if (win->audio) {
+    audio_destroy(win->audio);
+  }
+
   if (win->handle) {
     SDL_DestroyWindow(win->handle);
   }
diff --git a/src/ui/window.h b/src/ui/window.h
index 67aee959..c145b23e 100644
--- a/src/ui/window.h
+++ b/src/ui/window.h
@@ -6,6 +6,7 @@
 #include "core/list.h"
 #include "ui/keycode.h"
 
+struct audio_backend;
 struct imgui;
 struct microprofile;
 struct nuklear;
@@ -36,6 +37,7 @@ struct window_listener {
 struct window {
   // public
   struct SDL_Window *handle;
+  struct audio_backend *audio;
   struct video_backend *video;
   struct nuklear *nk;
   struct microprofile *mp;
diff --git a/src/video/backend.h b/src/video/backend.h
index 2092aa47..96c5d638 100644
--- a/src/video/backend.h
+++ b/src/video/backend.h
@@ -1,5 +1,5 @@
-#ifndef RENDERER_BACKEND_H
-#define RENDERER_BACKEND_H
+#ifndef VIDEO_BACKEND_H
+#define VIDEO_BACKEND_H
 
 #include <stdbool.h>
 #include <stdint.h>