diff --git a/src/mem.c b/src/mem.c
new file mode 100644
index 0000000..e3c276f
--- /dev/null
+++ b/src/mem.c
@@ -0,0 +1,82 @@
+#include "config.h"
+#include "types.h"
+#include "error.h"
+#include "lexer.h"
+#include "ops.h"
+#include "reg.h"
+#include "mem.h"
+#include "var.h"
+#include "printf.h"
+#include "printf.h"
+#include "log.h"
+/*
+  Shared data heap and code memory (total size bytes)
+  
+  0 +------+  |
+    | Code |  V  (code.c)
+    |      |
+    |      |  ^
+    | Data |  |  (var.c)
+    +------+ size-1 
+*/
+void MemInit(mem_t *M,int size,unsigned char *data) {
+#if DEBUG > 0
+  log(LOGDEBUG1,"MemInit (%d)\n",0,M->size);
+#endif
+  if ((var_s%MEMALIGN)!=0) {
+    print_format("Error: MemInit: Variable structure not correctly aligned in memory (%d %% %d = %d)\n",
+                  var_s,MEMALIGN,var_s%MEMALIGN);
+  }
+  M->size=size;
+  if (data==NULL) {
+    M->data=(unsigned char*)malloc(size);
+  } else M->data=data; // already allocated
+  // print_format("MEM %x\n",(long)M->data);
+  M->top=M->size-1; // empty!
+  M->bottom=0;
+  memset(M->data,0,M->size);
+  memset(M->segments,0,sizeof(segment_t)*MAXTASKS);
+#if DEBUG > 0
+  log(LOGDEBUG1,"MemInit[%d:%d](%d)\n",M->bottom,M->top,M->size);
+#endif
+}
+
+void MemReset(mem_t *M) {
+#if DEBUG > 0
+  log(LOGDEBUG1,"MemReset[%d:%d](%d)\n",M->bottom,M->top,M->size);
+#endif
+  M->top=M->size-1; // empty!
+  M->bottom=0;
+  M->segment=NULL;
+  memset(M->segments,0,sizeof(segment_t)*MAXTASKS);
+  HeapInit();
+}
+
+segment_t *AllocSegment(mem_t *M) {
+  int i;
+  for(i=0;i<MAXTASKS;i++) {
+    if (!M->segments[i].used) {
+      M->segments[i].used=1;
+      // new segment starts from current top of the code segment (i.e. bottom of M)
+      M->segments[i].top=M->segments[i].bottom=M->bottom;
+#if DEBUG > 0
+      log(LOGDEBUG2,"AllocSegment S[%d:%d] M[%d]\n",M->segments[i].bottom,M->segments[i].top,M->bottom);
+#endif
+      return &M->segments[i];
+    }
+  }
+}
+
+int ReleaseSegment(mem_t *M, segment_t *s) {
+#if DEBUG > 0
+  log(LOGDEBUG1,"ReleaseSegment (ref=%d) S[%d:%d] M[%d:%d:%d]\n",s->refcount,s->bottom,s->top,M->bottom,M->top,M->size);
+#endif
+  if (s->refcount) return 0;
+  s->used=0;
+  // TODO: maybe setting M->bottom=s->bottom is  wrong!? check for other segments?
+  if ((s->top+1)==M->bottom) {
+    M->bottom=s->bottom;
+    s->top=s->bottom=0;
+  }
+  return 1;
+}