diff --git a/src/Sound.cpp b/src/Sound.cpp
index 9b0efdd6..126a029f 100644
--- a/src/Sound.cpp
+++ b/src/Sound.cpp
@@ -71,7 +71,6 @@ int soundBufferLen = sizeof soundFinalWave;
 
 int soundDebug        = 0;
 u32 soundNextPosition = 0;
-bool soundOffFlag     = false;
 bool soundPaused      = true;
 
 void interp_rate() { /* empty for now */ }
@@ -569,14 +568,10 @@ void soundSetQuality(int quality)
 	{
 		if ( systemCanChangeSoundQuality() )
 		{
-			if ( !soundOffFlag )
-				soundShutdown();
-
+			soundShutdown();
 			soundQuality      = quality;
 			soundNextPosition = 0;
-
-			if ( !soundOffFlag )
-				soundInit();
+			soundInit();
 		}
 		else
 		{
diff --git a/src/Sound.h b/src/Sound.h
index 5d42cf85..52875460 100644
--- a/src/Sound.h
+++ b/src/Sound.h
@@ -62,6 +62,5 @@ extern float soundFiltering;    // 0.0 = none, 1.0 = max (only if soundInterpola
 extern int soundBufferTotalLen;
 extern u32 soundNextPosition;
 extern bool soundPaused;
-extern bool soundOffFlag;
 
 #endif // VBA_SOUND_H
diff --git a/src/dmg/GB.cpp b/src/dmg/GB.cpp
index dbb2d82b..fe8760f5 100644
--- a/src/dmg/GB.cpp
+++ b/src/dmg/GB.cpp
@@ -5270,33 +5270,6 @@ void gbEmulate(int ticksToStop)
     while (gbInternalTimer<0)
       gbInternalTimer+=0x100;
 
-    /*
-    if(soundOffFlag) {
-      if(synchronize && !speedup) {
-        synchronizeTicks -= clockTicks;
-
-        while(synchronizeTicks < 0) {
-          synchronizeTicks += SYNCHRONIZE_CLOCK_TICKS;
-
-          DWORD now = GetTickCount();
-          gbElapsedTime += (now - timeNow);
-
-          if(gbElapsedTime < 50) {
-            DWORD diff = 50 - gbElapsedTime;
-            Sleep(diff);
-            timeNow = GetTickCount();
-            elapsedTime = timeNow - now - diff;
-            if((int)elapsedTime < 0)
-              elapsedTime = 0;
-          } else {
-            timeNow = GetTickCount();
-            elapsedTime = 0;
-          }
-        }
-      }
-    }
-    */
-
     clockTicks = 0;
 
     if (gbIntBreak == 1)
diff --git a/src/dmg/gbSound.cpp b/src/dmg/gbSound.cpp
index 89a1ae41..839f8385 100644
--- a/src/dmg/gbSound.cpp
+++ b/src/dmg/gbSound.cpp
@@ -43,8 +43,6 @@ extern int soundTicks;
 extern int SOUND_CLOCK_TICKS;
 extern u32 soundNextPosition;
 
-extern bool soundOffFlag;
-
 int const ticks_to_time = 2 * GB_APU_OVERCLOCK;
 
 static inline blip_time_t blip_time()
@@ -235,14 +233,10 @@ void gbSoundSetQuality(int quality)
 	{
 		if ( systemCanChangeSoundQuality() )
 		{
-			if ( !soundOffFlag )
-				soundShutdown();
-
+			soundShutdown();
 			soundQuality      = quality;
 			soundNextPosition = 0;
-
-			if ( !soundOffFlag )
-				soundInit();
+			soundInit();
 		}
 		else
 		{
diff --git a/src/win32/MainWnd.cpp b/src/win32/MainWnd.cpp
index d9c2eea3..1af57b04 100644
--- a/src/win32/MainWnd.cpp
+++ b/src/win32/MainWnd.cpp
@@ -600,8 +600,7 @@ bool MainWnd::FileRun()
     else
       soundReset();
   } else {
-    if(!soundOffFlag)
-      soundInit();
+	  soundInit();
     theApp.soundInitialized = true;
   }
 
diff --git a/src/win32/MainWndTools.cpp b/src/win32/MainWndTools.cpp
index 5815f078..8bd1cf92 100644
--- a/src/win32/MainWndTools.cpp
+++ b/src/win32/MainWndTools.cpp
@@ -413,20 +413,18 @@ void MainWnd::OnToolsRecordStartavirecording()
 	}
 
 	// add audio stream
-	if( !soundOffFlag ) {
-		ret = theApp.aviRecorder->CreateAudioStream(
-			2,
-			44100 / soundQuality,
-			16,
-			this->GetSafeHwnd()
-			);
-		if( !ret ) {
-			systemMessage( IDS_AVI_CANNOT_CREATE_AUDIO, "Cannot create audio stream in AVI file." );
-			delete theApp.aviRecorder;
-			theApp.aviRecorder = NULL;
-			theApp.aviRecording = false;
-			return;
-		}
+	ret = theApp.aviRecorder->CreateAudioStream(
+		2,
+		44100 / soundQuality,
+		16,
+		this->GetSafeHwnd()
+		);
+	if( !ret ) {
+		systemMessage( IDS_AVI_CANNOT_CREATE_AUDIO, "Cannot create audio stream in AVI file." );
+		delete theApp.aviRecorder;
+		theApp.aviRecorder = NULL;
+		theApp.aviRecording = false;
+		return;
 	}
 }
 
diff --git a/src/win32/VBA.cpp b/src/win32/VBA.cpp
index 220df57c..cd2a54bf 100644
--- a/src/win32/VBA.cpp
+++ b/src/win32/VBA.cpp
@@ -1360,7 +1360,7 @@ void systemWriteDataToSoundBuffer()
 		}
 	}
 
-	if( theApp.aviRecording && theApp.aviRecorder && !soundOffFlag ) {
+	if( theApp.aviRecording && theApp.aviRecorder ) {
 		if( theApp.skipAudioFrames ) {
 			theApp.skipAudioFrames--;
 		} else {