diff --git a/dlls/msacm32/internal.c b/dlls/msacm32/internal.c
new file mode 100644
index 0000000..3c5bc26
--- /dev/null
+++ b/dlls/msacm32/internal.c
@@ -0,0 +1,196 @@
+/*
+ *      MSACM32 library
+ *
+ *      Copyright 1998  Patrik Stridvall
+ */
+
+#include "windows.h"
+#include "winerror.h"
+#include "wintypes.h"
+#include "debug.h"
+#include "driver.h"
+#include "heap.h"
+#include "mmsystem.h"
+#include "msacm.h"
+#include "msacmdrv.h"
+
+/**********************************************************************/
+
+HANDLE32 MSACM_hHeap32 = (HANDLE32) NULL;
+PWINE_ACMDRIVERID32 MSACM_pFirstACMDriverID32 = NULL;
+PWINE_ACMDRIVERID32 MSACM_pLastACMDriverID32 = NULL;
+
+/***********************************************************************
+ *           MSACM_RegisterDriver32() 
+ */
+PWINE_ACMDRIVERID32 MSACM_RegisterDriver32(
+  LPSTR pszDriverAlias, LPSTR pszFileName,
+  PWINE_ACMLOCALDRIVER32 pLocalDriver)
+{
+  PWINE_ACMDRIVERID32 padid;
+  padid = (PWINE_ACMDRIVERID32) HeapAlloc(
+    MSACM_hHeap32, 0, sizeof(WINE_ACMDRIVERID32)
+  );
+  padid->pszDriverAlias = 
+    HEAP_strdupA(MSACM_hHeap32, 0, pszDriverAlias);
+  padid->pszFileName = 
+    HEAP_strdupA(MSACM_hHeap32, 0, pszFileName);
+  padid->pACMLocalDriver = pLocalDriver; 
+  padid->bEnabled = TRUE;
+  padid->pACMDriver = NULL;
+  padid->pNextACMDriverID = NULL;
+  padid->pPreviousACMDriverID = 
+    MSACM_pLastACMDriverID32;
+  MSACM_pLastACMDriverID32 = padid;
+  if(!MSACM_pFirstACMDriverID32)
+    MSACM_pFirstACMDriverID32 = padid;
+
+  return padid;
+}
+
+/***********************************************************************
+ *           MSACM_RegisterAllDrivers32() 
+ */
+void MSACM_RegisterAllDrivers32()
+{
+  PWINE_ACMBUILTINDRIVER32 pbd;
+  LPSTR pszBuffer;
+  DWORD dwBufferLength;
+
+  /* FIXME 
+   *  What if the user edits system.ini while the program is running?
+   *  Does Windows handle that?
+   */
+  if(!MSACM_pFirstACMDriverID32)
+    return;
+
+  /* FIXME: Do not work! How do I determine the section length? */
+  dwBufferLength = 
+    GetPrivateProfileSection32A("drivers32", NULL, 0, "system.ini");
+
+  pszBuffer = (LPSTR) HeapAlloc(
+    MSACM_hHeap32, 0, dwBufferLength
+  );
+  if(GetPrivateProfileSection32A(
+    "drivers32", pszBuffer, dwBufferLength, "system.ini"))
+    {
+      char *s = pszBuffer;
+      while(*s)
+	{
+	  if(!lstrncmpi32A("MSACM.", s, 6))
+	    {
+	      char *s2 = s;
+	      while(*s2 != '\0' && *s2 != '=') s2++;
+	      if(*s2)
+		{
+		  *s2++='\0';
+		  MSACM_RegisterDriver32(s, s2, NULL);
+		}
+	    }  
+	  s += lstrlen32A(s) + 1; /* Either next char or \0 */
+	}
+    }
+
+  /* FIXME
+   *   Check if any of the builtin driver was added
+   *   when the external drivers was. 
+   */
+
+  pbd = MSACM_BuiltinDrivers32;
+  while(pbd->pszDriverAlias)
+    {
+      PWINE_ACMLOCALDRIVER32 pld;
+      pld = HeapAlloc(MSACM_hHeap32, 0, sizeof(WINE_ACMLOCALDRIVER32));
+      pld->pfnDriverProc = pbd->pfnDriverProc;
+      MSACM_RegisterDriver32(pbd->pszDriverAlias, NULL, pld);
+      pbd++;
+    }
+   HeapFree(MSACM_hHeap32, 0, pszBuffer);
+}
+
+/***********************************************************************
+ *           MSACM_UnregisterDriver32()
+ */
+PWINE_ACMDRIVERID32 MSACM_UnregisterDriver32(PWINE_ACMDRIVERID32 p)
+{
+  PWINE_ACMDRIVERID32 pNextACMDriverID;
+
+  if(p->pACMDriver)
+    acmDriverClose32((HACMDRIVER32) p->pACMDriver, 0);
+
+  if(p->pszDriverAlias)
+    HeapFree(MSACM_hHeap32, 0, p->pszDriverAlias);
+  if(p->pszFileName)
+    HeapFree(MSACM_hHeap32, 0, p->pszFileName);
+  if(p->pACMLocalDriver)
+    HeapFree(MSACM_hHeap32, 0, p->pACMLocalDriver);
+
+  if(p->pPreviousACMDriverID)
+    p->pPreviousACMDriverID->pNextACMDriverID = p->pNextACMDriverID;
+  if(p->pNextACMDriverID)
+    p->pNextACMDriverID->pPreviousACMDriverID = p->pPreviousACMDriverID;
+
+  pNextACMDriverID = p->pNextACMDriverID;
+
+  HeapFree(MSACM_hHeap32, 0, p);
+
+  return pNextACMDriverID;
+}
+
+/***********************************************************************
+ *           MSACM_UnregisterAllDrivers32()
+ * FIXME
+ *   Where should this function be called?
+ */
+void MSACM_UnregisterAllDrivers32()
+{
+  PWINE_ACMDRIVERID32 p = MSACM_pFirstACMDriverID32;
+  while(p) p = MSACM_UnregisterDriver32(p);
+}
+
+/***********************************************************************
+ *           MSACM_GetDriverID32() 
+ */
+PWINE_ACMDRIVERID32 MSACM_GetDriverID32(HACMDRIVERID32 hDriverID)
+{
+  return (PWINE_ACMDRIVERID32) hDriverID;
+}
+
+/***********************************************************************
+ *           MSACM_GetDriver32()
+ */
+PWINE_ACMDRIVER32 MSACM_GetDriver32(HACMDRIVER32 hDriver)
+{
+  return (PWINE_ACMDRIVER32) hDriver;
+}
+
+/***********************************************************************
+ *           MSACM_GetObj32()
+ */
+PWINE_ACMOBJ32 MSACM_GetObj32(HACMOBJ32 hObj)
+{
+  return (PWINE_ACMOBJ32) hObj;
+}
+
+/***********************************************************************
+ *           MSACM_OpenDriverProc32
+ * FIXME
+ *  This function should be integrated with OpenDriver,
+ *  renamed and moved there.
+ */
+HDRVR32 MSACM_OpenDriverProc32(DRIVERPROC32 pfnDriverProc)
+{
+  LPDRIVERITEM32A pDrvr;
+
+  /* FIXME: This is a very bad solution */
+  pDrvr = (LPDRIVERITEM32A) HeapAlloc(MSACM_hHeap32, HEAP_ZERO_MEMORY, sizeof(DRIVERITEM32A));
+  pDrvr->count = 1;
+  pDrvr->driverproc = pfnDriverProc;
+  
+  /* FIXME: Send DRV_OPEN among others to DriverProc */
+
+  return (HDRVR32) pDrvr;
+}
+
+
+