diff --git a/FlightGear.dsp b/FlightGear.dsp
index 4911b9214..e42fcdf36 100644
--- a/FlightGear.dsp
+++ b/FlightGear.dsp
@@ -2373,6 +2373,21 @@ SOURCE=.\src\Main\options.cxx
 # End Source File
 # Begin Source File
 
+SOURCE=.\src\Main\soundmgr.cxx
+
+!IF  "$(CFG)" == "FlightGear - Win32 Release"
+
+# PROP Intermediate_Dir "Release\main"
+
+!ELSEIF  "$(CFG)" == "FlightGear - Win32 Debug"
+
+# PROP Intermediate_Dir "Debug\main"
+
+!ENDIF 
+
+# End Source File
+# Begin Source File
+
 SOURCE=.\src\Main\splash.cxx
 
 !IF  "$(CFG)" == "FlightGear - Win32 Release"
diff --git a/src/Main/Makefile.am b/src/Main/Makefile.am
index b359d223c..1f8250ec6 100644
--- a/src/Main/Makefile.am
+++ b/src/Main/Makefile.am
@@ -42,9 +42,7 @@ fgfs_SOURCES = \
         fgfs.cxx fgfs.hxx \
 	globals.cxx globals.hxx \
 	keyboard.cxx keyboard.hxx \
-	morse.cxx morse.hxx \
 	options.cxx options.hxx \
-	soundmgr.cxx soundmgr.hxx \
 	splash.cxx splash.hxx \
 	viewer.cxx viewer.hxx \
 	viewer_lookat.cxx viewer_lookat.hxx \
@@ -65,6 +63,7 @@ fgfs_LDADD = \
 	$(top_builddir)/src/GUI/libGUI.a \
 	$(top_builddir)/src/Navaids/libNavaids.a \
 	$(top_builddir)/src/Scenery/libScenery.a \
+	$(top_builddir)/src/Sound/libSound.a \
 	$(top_builddir)/src/Airports/libAirports.a \
         $(NETWORK_LIBS) \
 	$(top_builddir)/src/Objects/libObjects.a \
diff --git a/src/Main/globals.hxx b/src/Main/globals.hxx
index 79afec3b2..06155b7bc 100644
--- a/src/Main/globals.hxx
+++ b/src/Main/globals.hxx
@@ -36,7 +36,7 @@
 #include <simgear/timing/sg_time.hxx>
 #include <simgear/misc/props.hxx>
 
-#include "soundmgr.hxx"
+#include <Sound/soundmgr.hxx>
 #include "viewmgr.hxx"
 
 FG_USING_STD( vector );
diff --git a/src/Main/main.cxx b/src/Main/main.cxx
index 9cd830f71..d3246848e 100644
--- a/src/Main/main.cxx
+++ b/src/Main/main.cxx
@@ -83,6 +83,10 @@
 #endif
 #include <Scenery/scenery.hxx>
 #include <Scenery/tilemgr.hxx>
+#ifdef ENABLE_AUDIO_SUPPORT
+#  include <Sound/soundmgr.hxx>
+#  include <Sound/morse.hxx>
+#endif
 #include <Time/event.hxx>
 #include <Time/fg_timer.hxx>
 #include <Time/light.hxx>
@@ -117,13 +121,8 @@ int objc=0;
 #include "fg_io.hxx"
 #include "globals.hxx"
 #include "keyboard.hxx"
-#include "morse.hxx"
 #include "splash.hxx"
 
-#ifdef ENABLE_AUDIO_SUPPORT
-#  include "soundmgr.hxx"
-#endif
-
 #ifdef macintosh
 #  include <console.h>		// -dw- for command line dialog
 #endif
@@ -1194,10 +1193,10 @@ static void fgIdleFunction ( void ) {
 
 	    // s2 = new FGSimpleSound( "Sounds/corflaps.wav" );
 	    // s2->set_volume( 2.0 );
-	    FGMorse mmm;
-	    mmm.init();
-	    s2 = mmm.make_ident( "JLI" );
-	    globals->get_soundmgr()->add( s2, "flaps" );
+	    // FGMorse mmm;
+	    // mmm.init();
+	    // s2 = mmm.make_ident( "JLI" );
+	    // globals->get_soundmgr()->add( s2, "flaps" );
 	}
 #endif
 
diff --git a/src/Main/soundmgr.hxx b/src/Main/soundmgr.hxx
deleted file mode 100644
index 6b404599e..000000000
--- a/src/Main/soundmgr.hxx
+++ /dev/null
@@ -1,117 +0,0 @@
-// soundmgr.hxx -- Sound effect management class
-//
-// Sound manager initially written by David Findlay
-// <david_j_findlay@yahoo.com.au> 2001
-//
-// C++-ified by Curtis Olson, started March 2001.
-//
-// Copyright (C) 2001  Curtis L. Olson - curt@flightgear.org
-//
-// This program is free software; you can redistribute it and/or
-// modify it under the terms of the GNU General Public License as
-// published by the Free Software Foundation; either version 2 of the
-// License, or (at your option) any later version.
-//
-// This program is distributed in the hope that it will be useful, but
-// WITHOUT ANY WARRANTY; without even the implied warranty of
-// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
-// General Public License for more details.
-//
-// You should have received a copy of the GNU General Public License
-// along with this program; if not, write to the Free Software
-// Foundation, Inc., 675 Mass Ave, Cambridge, MA 02139, USA.
-//
-// $Id$
-
-
-#ifndef _SOUNDMGR_HXX
-#define _SOUNDMGR_HXX
-
-#ifdef HAVE_CONFIG_H
-#  include <config.h>
-#endif
-
-#include <simgear/compiler.h>
-
-#include STL_STRING
-#include <map>
-
-#include <plib/sl.h>
-#include <plib/sm.h>
-
-FG_USING_STD(map);
-FG_USING_STD(string);
-
-
-// manages everything we need to know for an individual sound sample
-class FGSimpleSound {
-
-    slSample *sample;
-    slEnvelope *pitch_envelope;
-    slEnvelope *volume_envelope;
-    double pitch;
-    double volume;
-
-public:
-
-    FGSimpleSound( string file );
-    FGSimpleSound( unsigned char *buffer, int len );
-    ~FGSimpleSound();
-
-    inline double get_pitch() const { return pitch; }
-    inline void set_pitch( double p ) {
-	pitch = p;
-	pitch_envelope->setStep( 0, 0.01, pitch );
-    }
-    inline double get_volume() const { return volume; }
-    inline void set_volume( double v ) {
-	volume = v;
-	volume_envelope->setStep( 0, 0.01, volume );
-    }
-
-    inline slSample *get_sample() { return sample; }
-    inline slEnvelope *get_pitch_envelope() { return pitch_envelope; }
-    inline slEnvelope *get_volume_envelope() { return volume_envelope; }
-};
-
-
-typedef map < string, FGSimpleSound * > sound_map;
-typedef sound_map::iterator sound_map_iterator;
-typedef sound_map::const_iterator const_sound_map_iterator;
-
-
-class FGSoundMgr {
-
-    slScheduler *audio_sched;
-    smMixer *audio_mixer;
-    sound_map sounds;
-
-public:
-
-    FGSoundMgr();
-    ~FGSoundMgr();
-
-    // initialize the sound manager
-    bool init();
-
-    // run the audio scheduler
-    bool update();
-
-    // is audio working?
-    inline bool is_working() const { return !audio_sched->not_working(); }
-
-    // add a sound effect, return the index of the sound
-    bool add( FGSimpleSound *sound, const string& refname );
-
-    // tell the scheduler to play the indexed sample in a continuous
-    // loop
-    bool play_looped( const string& refname );
-
-    // tell the scheduler to play the indexed sample once
-    bool play_once( const string& refname );
-};
-
-
-#endif // _SOUNDMGR_HXX
-
-
diff --git a/src/Makefile.am b/src/Makefile.am
index 826f93d00..c3eac2460 100644
--- a/src/Makefile.am
+++ b/src/Makefile.am
@@ -24,6 +24,7 @@ SUBDIRS = \
         $(NETWORK_DIRS) \
         Objects \
         Scenery \
+	Sound \
         Time \
         $(WEATHER_DIR) \
         Main
diff --git a/src/Sound/Makefile.am b/src/Sound/Makefile.am
new file mode 100644
index 000000000..385d43cdd
--- /dev/null
+++ b/src/Sound/Makefile.am
@@ -0,0 +1,7 @@
+noinst_LIBRARIES = libSound.a
+
+libSound_a_SOURCES = \
+	morse.cxx morse.hxx \
+	soundmgr.cxx soundmgr.hxx
+
+INCLUDES += -I$(top_srcdir) -I$(top_srcdir)/src
diff --git a/src/Main/morse.cxx b/src/Sound/morse.cxx
similarity index 83%
rename from src/Main/morse.cxx
rename to src/Sound/morse.cxx
index ceaa23cfe..e4cf3efc1 100644
--- a/src/Main/morse.cxx
+++ b/src/Sound/morse.cxx
@@ -24,6 +24,36 @@
 #include "morse.hxx"
 
 
+static const char alphabet[26][4] = {
+    { DI, DAH, end, end },	/* A */ 
+    { DA, DI, DI, DIT },	/* B */ 
+    { DA, DI, DA, DIT },	/* C */ 
+    { DA, DI, DIT, end },	/* D */ 
+    { DIT, end, end, end },	/* E */ 
+    { DI, DI, DA, DIT },	/* F */ 
+    { DA, DA, DIT, end },	/* G */ 
+    { DI, DI, DI, DIT },	/* H */ 
+    { DI, DIT, end, end },	/* I */ 
+    { DI, DA, DA, DAH },	/* J */ 
+    { DA, DI, DAH, end },	/* K */ 
+    { DI, DA, DI, DIT },	/* L */ 
+    { DA, DAH, end, end },	/* M */ 
+    { DA, DIT, end, end },	/* N */ 
+    { DA, DA, DAH, end },	/* O */ 
+    { DI, DA, DA, DIT },	/* P */ 
+    { DA, DA, DI, DAH },	/* Q */ 
+    { DI, DA, DIT, end },	/* R */ 
+    { DI, DI, DIT, end },	/* S */ 
+    { DAH, end, end, end },	/* T */ 
+    { DI, DI, DAH, end },	/* U */ 
+    { DI, DI, DI, DAH },	/* V */ 
+    { DI, DA, DAH, end },	/* W */ 
+    { DA, DI, DI, DAH },	/* X */ 
+    { DA, DI, DA, DAH },	/* Y */ 
+    { DA, DA, DI, DIT }		/* Z */ 
+};
+
+
 // constructor
 FGMorse::FGMorse() {
 }
diff --git a/src/Main/morse.hxx b/src/Sound/morse.hxx
similarity index 81%
rename from src/Main/morse.hxx
rename to src/Sound/morse.hxx
index 34426bd27..c4038fcac 100644
--- a/src/Main/morse.hxx
+++ b/src/Sound/morse.hxx
@@ -91,6 +91,7 @@ static const char end = '0';
 
 static const int BYTES_PER_SECOND = 8000;
 static const int BEAT_LENGTH = 240; // milleseconds (5 wpm)
+// static const int BEAT_LENGTH = 92;  // milleseconds (13 wpm)
 static const int TRANSITION_BYTES = (int)(0.005 * BYTES_PER_SECOND);
 static const int COUNT_SIZE = BYTES_PER_SECOND * BEAT_LENGTH / 1000;
 static const int DIT_SIZE = 2 * COUNT_SIZE;   // 2 counts
@@ -98,35 +99,6 @@ static const int DAH_SIZE = 4 * COUNT_SIZE;   // 4 counts
 static const int SPACE_SIZE = 3 * COUNT_SIZE; // 3 counts
 static const int FREQUENCY = 1020;	 // AIM 1-1-7 (f) specified in Hz
 
-static char alphabet[26][4] = {
-    { DI, DAH, end, end },	/* A */ 
-    { DA, DI, DI, DIT },	/* B */ 
-    { DA, DI, DA, DIT },	/* C */ 
-    { DA, DI, DIT, end },	/* D */ 
-    { DIT, end, end, end },	/* E */ 
-    { DI, DI, DA, DIT },	/* F */ 
-    { DA, DA, DIT, end },	/* G */ 
-    { DI, DI, DI, DIT },	/* H */ 
-    { DI, DIT, end, end },	/* I */ 
-    { DI, DA, DA, DAH },	/* J */ 
-    { DA, DI, DAH, end },	/* K */ 
-    { DI, DA, DI, DIT },	/* L */ 
-    { DA, DAH, end, end },	/* M */ 
-    { DA, DIT, end, end },	/* N */ 
-    { DA, DA, DAH, end },	/* O */ 
-    { DI, DA, DA, DIT },	/* P */ 
-    { DA, DA, DI, DAH },	/* Q */ 
-    { DI, DA, DIT, end },	/* R */ 
-    { DI, DI, DIT, end },	/* S */ 
-    { DAH, end, end, end },	/* T */ 
-    { DI, DI, DAH, end },	/* U */ 
-    { DI, DI, DI, DAH },	/* V */ 
-    { DI, DA, DAH, end },	/* W */ 
-    { DA, DI, DI, DAH },	/* X */ 
-    { DA, DI, DA, DAH },	/* Y */ 
-    { DA, DA, DI, DIT }		/* Z */ 
-};
-
 // manages everything we need to know for an individual sound sample
 class FGMorse {
 
diff --git a/src/Main/soundmgr.cxx b/src/Sound/soundmgr.cxx
similarity index 99%
rename from src/Main/soundmgr.cxx
rename to src/Sound/soundmgr.cxx
index 2703698d3..8b3756abf 100644
--- a/src/Main/soundmgr.cxx
+++ b/src/Sound/soundmgr.cxx
@@ -27,7 +27,8 @@
 #include <simgear/debug/logstream.hxx>
 #include <simgear/misc/fgpath.hxx>
 
-#include "globals.hxx"
+#include <Main/globals.hxx>
+
 #include "soundmgr.hxx"