diff --git a/src/Components/Listener.h b/src/Components/Listener.h
new file mode 100644
index 0000000..3ca53d0
--- /dev/null
+++ b/src/Components/Listener.h
@@ -0,0 +1,19 @@
+#ifndef Components_Listener_h__
+#define Components_Listener_h__
+
+#include <string>
+#include <glm/common.hpp>
+#include "Component.h"
+
+namespace Components
+{
+
+	struct Listener : Component
+	{
+		Listener() {} 
+		
+		virtual Listener* Clone() const override { return new Listener(*this); }
+	};
+
+}
+#endif // !Components_Listener_h__
\ No newline at end of file
diff --git a/src/Systems/SoundSystem.cpp b/src/Systems/SoundSystem.cpp
index cbf31bb..1a17f43 100755
--- a/src/Systems/SoundSystem.cpp
+++ b/src/Systems/SoundSystem.cpp
@@ -6,12 +6,15 @@ void Systems::SoundSystem::Initialize()
 {
 	FMOD_RESULT result;
 	result = FMOD::System_Create(&m_FmodSystem);
-
 	result = m_FmodSystem->init(32, FMOD_INIT_NORMAL, 0);
 
+
 	FMOD::Sound *sound;
 	FMOD::Channel *channel;
-
+	FMOD_VECTOR pos;
+	pos.x = 0.f;
+	pos.y = 0.f;
+	pos.z = 0.f;
 	m_FmodSystem->createSound("Sounds/WUB.mp3", FMOD_HARDWARE, 0, &sound);
 	m_FmodSystem->playSound(FMOD_CHANNEL_FREE, sound, false, 0);
 }
@@ -19,6 +22,7 @@ void Systems::SoundSystem::Initialize()
 void Systems::SoundSystem::RegisterComponents(ComponentFactory* cf)
 {
 	cf->Register<Components::SoundEmitter>([]() { return new Components::SoundEmitter(); });
+	cf->Register<Components::Listener>([]() { return new Components::Listener(); });
 }
 
 void Systems::SoundSystem::RegisterResourceTypes(ResourceManager* rm)
@@ -30,3 +34,12 @@ void Systems::SoundSystem::Update(double dt)
 {
 	m_FmodSystem->update();
 }
+
+void Systems::SoundSystem::UpdateEntity(double dt, EntityID entity, EntityID parent)
+{
+	auto listener = m_World->GetComponent<Components::Listener>(entity);
+	if(listener)
+	{
+		
+	}
+}
diff --git a/src/Systems/SoundSystem.h b/src/Systems/SoundSystem.h
index 7ac24a7..ba7ce9d 100755
--- a/src/Systems/SoundSystem.h
+++ b/src/Systems/SoundSystem.h
@@ -7,6 +7,7 @@
 #include "System.h"
 #include "Components/Transform.h"
 #include "Components/SoundEmitter.h"
+#include "Components/Listener.h"
 #include "Events/PlaySound.h"
 #include "Sound.h"
 
@@ -23,6 +24,8 @@ public:
 	void RegisterResourceTypes(ResourceManager* rm) override;
 	void Initialize() override;
 	void Update(double dt) override;
+	void UpdateEntity(double dt, EntityID entity, EntityID parent) override;
+	//void OnComponentCreated(std::string type, std::shared_ptr<Component> component) override;
 
 	FMOD::System *m_FmodSystem;
 
diff --git a/vs11/Returngeance/Returngeance.vcxproj b/vs11/Returngeance/Returngeance.vcxproj
index a7c4e37..fe94757 100755
--- a/vs11/Returngeance/Returngeance.vcxproj
+++ b/vs11/Returngeance/Returngeance.vcxproj
@@ -133,6 +133,7 @@
     <ClInclude Include="..\..\src\Components\FreeSteering.h" />
     <ClInclude Include="..\..\src\Components\HingeConstraint.h" />
     <ClInclude Include="..\..\src\Components\Input.h" />
+    <ClInclude Include="..\..\src\Components\Listener.h" />
     <ClInclude Include="..\..\src\Components\MeshShape.h" />
     <ClInclude Include="..\..\src\Components\Model.h" />
     <ClInclude Include="..\..\src\Components\Particle.h" />
diff --git a/vs11/Returngeance/Returngeance.vcxproj.filters b/vs11/Returngeance/Returngeance.vcxproj.filters
index 49cc263..c2e8f40 100755
--- a/vs11/Returngeance/Returngeance.vcxproj.filters
+++ b/vs11/Returngeance/Returngeance.vcxproj.filters
@@ -356,6 +356,9 @@
     <ClInclude Include="..\..\src\Events\LockMouse.h">
       <Filter>Input\Events</Filter>
     </ClInclude>
+    <ClInclude Include="..\..\src\Components\Listener.h">
+      <Filter>Audio\Components</Filter>
+    </ClInclude>
   </ItemGroup>
   <ItemGroup>
     <None Include="..\..\src\Shaders\Fragment2.glsl">