diff --git a/CocosDenshion/proj.tizen/.project b/CocosDenshion/proj.tizen/.project
index 745d172e30..3f44ed4404 100644
--- a/CocosDenshion/proj.tizen/.project
+++ b/CocosDenshion/proj.tizen/.project
@@ -86,6 +86,16 @@
 		<nature>org.tizen.nativecpp.apichecker.core.tizenCppNature</nature>
 	</natures>
 	<linkedResources>
+		<link>
+			<name>src/OspPlayer.cpp</name>
+			<type>1</type>
+			<locationURI>PARENT-1-PROJECT_LOC/tizen/OspPlayer.cpp</locationURI>
+		</link>
+		<link>
+			<name>src/OspPlayer.h</name>
+			<type>1</type>
+			<locationURI>PARENT-1-PROJECT_LOC/tizen/OspPlayer.h</locationURI>
+		</link>
 		<link>
 			<name>src/SimpleAudioEngine.cpp</name>
 			<type>1</type>
diff --git a/CocosDenshion/tizen/OspPlayer.cpp b/CocosDenshion/tizen/OspPlayer.cpp
new file mode 100644
index 0000000000..f152d8d8c7
--- /dev/null
+++ b/CocosDenshion/tizen/OspPlayer.cpp
@@ -0,0 +1,246 @@
+/****************************************************************************
+Copyright (c) 2013 cocos2d-x.org
+Copyright (c) 2013 Lee, Jae-Hong
+
+http://www.cocos2d-x.org
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in
+all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
+THE SOFTWARE.
+****************************************************************************/
+
+#include "OspPlayer.h"
+
+using namespace Tizen::Media;
+
+OspPlayer::OspPlayer()
+    : __pPlayer(null)
+    , m_nSoundID(0)
+{
+    Initialize();
+}
+
+OspPlayer::~OspPlayer()
+{
+    Close();
+}
+
+result
+OspPlayer::Initialize()
+{
+    result r = E_SUCCESS;
+
+    __pPlayer = new (std::nothrow) Player();
+    if (__pPlayer == null)
+    {
+        AppLogException("pPlyaer = new (std::nothrow) Player() has failed");
+        return E_FAILURE;
+    }
+
+    r = __pPlayer->Construct(*this, null);
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->Construct has failed\n");
+        return E_FAILURE;
+    }
+
+    return r;
+}
+
+void
+OspPlayer::Open(const char* pFileName, unsigned int uId)
+{
+    result r = E_SUCCESS;
+
+    Close();
+
+    r = __pPlayer->OpenFile(pFileName);
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->OpenFile has failed\n");
+    }
+
+    m_nSoundID = uId;
+}
+
+void
+OspPlayer::Play(bool bLoop)
+{
+    result r = E_SUCCESS;
+
+    r = __pPlayer->SetLooping(bLoop);
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->SetLooping has failed\n");
+        return;
+    }
+
+    r = __pPlayer->Play();
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->Play has failed\n");
+    }
+}
+
+void
+OspPlayer::Pause()
+{
+    result r = E_SUCCESS;
+
+    r = __pPlayer->Pause();
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->Pause has failed\n");
+    }
+}
+
+void
+OspPlayer::Stop()
+{
+    result r = E_SUCCESS;
+
+    r = __pPlayer->Stop();
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->Stop has failed\n");
+    }
+}
+
+void
+OspPlayer::Resume()
+{
+    result r = E_SUCCESS;
+
+    if (__pPlayer->GetState() == PLAYER_STATE_PAUSED)
+    {
+        r = __pPlayer->Play();
+        if (IsFailed(r))
+        {
+            AppLog("pPlayer->Play has failed\n");
+        }
+    }
+}
+
+void
+OspPlayer::Rewind()
+{
+    result r = E_SUCCESS;
+
+    r = __pPlayer->SeekTo(0);
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->SeekTo has failed\n");
+    }
+}
+
+bool
+OspPlayer::IsPlaying()
+{
+    PlayerState state = __pPlayer->GetState();
+
+    return (state == PLAYER_STATE_PLAYING) ? true : false;
+}
+
+void
+OspPlayer::Close()
+{
+    result r = E_SUCCESS;
+
+    if (__pPlayer->GetState() == PLAYER_STATE_PLAYING)
+    {
+        r = __pPlayer->Stop();
+        if (IsFailed(r))
+        {
+            AppLog("pPlayer->Stop has failed\n");
+        }
+    }
+
+    r = __pPlayer->Close();
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->Close has failed\n");
+    }
+}
+
+unsigned int
+OspPlayer::GetSoundID()
+{
+    return m_nSoundID;
+}
+
+void
+OspPlayer::SetVolume(int volume)
+{
+    result r = E_SUCCESS;
+
+    if (volume > 100 || volume < 0)
+    {
+        return;
+    }
+
+    r = __pPlayer->SetVolume(volume);
+    if (IsFailed(r))
+    {
+        AppLog("pPlayer->SetVolume has failed\n");
+    }
+}
+
+int
+OspPlayer::GetVolume()
+{
+    return __pPlayer->GetVolume();
+}
+
+void
+OspPlayer::OnPlayerOpened(result r)
+{
+}
+
+void
+OspPlayer::OnPlayerEndOfClip(void)
+{
+}
+
+void
+OspPlayer::OnPlayerBuffering(int percent)
+{
+}
+
+void
+OspPlayer::OnPlayerErrorOccurred(Tizen::Media::PlayerErrorReason r)
+{
+}
+
+void
+OspPlayer::OnPlayerInterrupted(void)
+{
+}
+
+void
+OspPlayer::OnPlayerReleased(void)
+{
+}
+
+void
+OspPlayer::OnPlayerSeekCompleted(result r)
+{
+}
+
+void
+OspPlayer::OnPlayerAudioFocusChanged(void)
+{
+}
diff --git a/CocosDenshion/tizen/OspPlayer.h b/CocosDenshion/tizen/OspPlayer.h
new file mode 100644
index 0000000000..78d54d3571
--- /dev/null
+++ b/CocosDenshion/tizen/OspPlayer.h
@@ -0,0 +1,65 @@
+/****************************************************************************
+Copyright (c) 2013 cocos2d-x.org
+Copyright (c) 2013 Lee, Jae-Hong
+
+http://www.cocos2d-x.org
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in
+all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN
+THE SOFTWARE.
+****************************************************************************/
+
+#ifndef _OSP_PLAYER_H_
+#define _OSP_PLAYER_H_
+
+#include <FMedia.h>
+
+class OspPlayer : public Tizen::Media::IPlayerEventListener
+{
+public:
+    OspPlayer();
+    ~OspPlayer();
+
+    result Initialize();
+    void Open(const char* pFileName, unsigned int uId);
+    void Play(bool bLoop);
+    void Pause();
+    void Stop();
+    void Resume();
+    void Rewind();
+    bool IsPlaying();
+    void SetVolume(int volume);
+    int GetVolume();
+    void Close();
+    unsigned int GetSoundID();
+
+protected:
+    void OnPlayerOpened(result r);
+    void OnPlayerEndOfClip(void);
+    void OnPlayerBuffering(int percent);
+    void OnPlayerErrorOccurred(Tizen::Media::PlayerErrorReason r);
+    void OnPlayerInterrupted(void);
+    void OnPlayerReleased(void);
+    void OnPlayerSeekCompleted(result r);
+    void OnPlayerAudioFocusChanged(void);
+
+private:
+    Tizen::Media::Player* __pPlayer;
+    unsigned int m_nSoundID;
+};
+
+#endif // _OSP_PLAYER_H_
diff --git a/CocosDenshion/tizen/SimpleAudioEngine.cpp b/CocosDenshion/tizen/SimpleAudioEngine.cpp
index 7a091f6a06..d90c1875cd 100644
--- a/CocosDenshion/tizen/SimpleAudioEngine.cpp
+++ b/CocosDenshion/tizen/SimpleAudioEngine.cpp
@@ -24,27 +24,34 @@ THE SOFTWARE.
 ****************************************************************************/
 
 #include "SimpleAudioEngine.h"
-
+#include "OspPlayer.h"
 #include "cocos2d.h"
+#include <map>
 
 USING_NS_CC;
+using namespace std;
 
 namespace CocosDenshion {
 
-static std::string getFullPathWithoutAssetsPrefix(const char* pszFilename)
+typedef map<unsigned int, OspPlayer *> EffectList;
+typedef pair<unsigned int, OspPlayer *> Effect;
+
+static std::string _FullPath(const char * szPath);
+static unsigned int _Hash(const char *key);
+
+#define BREAK_IF(cond) if (cond) break;
+
+static EffectList& sharedList()
 {
-    // Changing file path to full path
-    std::string fullPath = CCFileUtils::sharedFileUtils()->fullPathForFilename(pszFilename);
-    // Removing `assets` since it isn't needed for the API of playing sound.
-    size_t pos = fullPath.find("assets/");
-    if (pos == 0)
-    {
-        fullPath = fullPath.substr(strlen("assets/"));
-    }
-    return fullPath;
+    static EffectList s_List;
+    return s_List;
 }
 
-static SimpleAudioEngine *s_pEngine = 0;
+static OspPlayer& sharedMusic()
+{
+    static OspPlayer s_Music;
+    return s_Music;
+}
 
 SimpleAudioEngine::SimpleAudioEngine()
 {
@@ -56,16 +63,22 @@ SimpleAudioEngine::~SimpleAudioEngine()
 
 SimpleAudioEngine* SimpleAudioEngine::sharedEngine()
 {
-    if (!s_pEngine)
-    {
-        s_pEngine = new SimpleAudioEngine();
-    }
-    
-    return s_pEngine;
+    static SimpleAudioEngine s_SharedEngine;
+    return &s_SharedEngine;
 }
 
 void SimpleAudioEngine::end()
 {
+    sharedMusic().Close();
+
+    EffectList::iterator p = sharedList().begin();
+    while (p != sharedList().end())
+    {
+        delete p->second;
+        p->second = NULL;
+        p++;
+    }
+    sharedList().clear();
 }
 
 void SimpleAudioEngine::preloadBackgroundMusic(const char* pszFilePath)
@@ -74,87 +87,207 @@ void SimpleAudioEngine::preloadBackgroundMusic(const char* pszFilePath)
 
 void SimpleAudioEngine::playBackgroundMusic(const char* pszFilePath, bool bLoop)
 {
+    if (!pszFilePath)
+    {
+        return;
+    }
+
+    sharedMusic().Open(_FullPath(pszFilePath).c_str(), _Hash(pszFilePath));
+    sharedMusic().Play(bLoop);
 }
 
 void SimpleAudioEngine::stopBackgroundMusic(bool bReleaseData)
 {
+    if (bReleaseData)
+    {
+        sharedMusic().Close();
+    }
+    else
+    {
+        sharedMusic().Stop();
+    }
 }
 
 void SimpleAudioEngine::pauseBackgroundMusic()
 {
+    sharedMusic().Pause();
 }
 
 void SimpleAudioEngine::resumeBackgroundMusic()
 {
+    sharedMusic().Resume();
 } 
 
 void SimpleAudioEngine::rewindBackgroundMusic()
 {
+    sharedMusic().Rewind();
 }
 
 bool SimpleAudioEngine::willPlayBackgroundMusic()
 {
-    return true;
+    return false;
 }
 
 bool SimpleAudioEngine::isBackgroundMusicPlaying()
 {
-    return true;
+    return sharedMusic().IsPlaying();
 }
 
 float SimpleAudioEngine::getBackgroundMusicVolume()
 {
-    return true;
+    return float(sharedMusic().GetVolume()) / 100.f;
 }
 
 void SimpleAudioEngine::setBackgroundMusicVolume(float volume)
 {
+    sharedMusic().SetVolume(int(volume * 100));
 }
 
 float SimpleAudioEngine::getEffectsVolume()
 {
-    return 0;
+    EffectList::iterator iter;
+    iter = sharedList().begin();
+    if (iter != sharedList().end())
+    {
+        return float(iter->second->GetVolume()) / 100.f;
+    }
 }
 
 void SimpleAudioEngine::setEffectsVolume(float volume)
 {
+    EffectList::iterator iter;
+    for (iter = sharedList().begin(); iter != sharedList().end(); iter++)
+    {
+        iter->second->SetVolume(int(volume * 100));
+    }
 }
 
 unsigned int SimpleAudioEngine::playEffect(const char* pszFilePath, bool bLoop)
 {
-    return 1;
+    unsigned int nRet = _Hash(pszFilePath);
+
+    preloadEffect(pszFilePath);
+
+    EffectList::iterator p = sharedList().find(nRet);
+    if (p != sharedList().end())
+    {
+        p->second->Play(bLoop);
+    }
+
+    return nRet;
 }
 
 void SimpleAudioEngine::stopEffect(unsigned int nSoundId)
 {
+    EffectList::iterator p = sharedList().find(nSoundId);
+    if (p != sharedList().end())
+    {
+        p->second->Stop();
+    }
 }
 
 void SimpleAudioEngine::preloadEffect(const char* pszFilePath)
 {
+    int nRet = 0;
+    do
+    {
+        BREAK_IF(! pszFilePath);
+
+        nRet = _Hash(pszFilePath);
+
+        BREAK_IF(sharedList().end() != sharedList().find(nRet));
+
+        sharedList().insert(Effect(nRet, new (std::nothrow) OspPlayer()));
+        OspPlayer * pPlayer = sharedList()[nRet];
+        pPlayer->Open(_FullPath(pszFilePath).c_str(), nRet);
+
+        BREAK_IF(nRet == pPlayer->GetSoundID());
+
+        sharedList().erase(nRet);
+        nRet = 0;
+    }
+    while (0);
 }
 
 void SimpleAudioEngine::unloadEffect(const char* pszFilePath)
 {
+    unsigned nId = _Hash(pszFilePath);
+
+    EffectList::iterator p = sharedList().find(nId);
+    if (p != sharedList().end())
+    {
+        delete p->second;
+        p->second = NULL;
+        sharedList().erase(nId);
+    }
 }
 
 void SimpleAudioEngine::pauseEffect(unsigned int nSoundId)
 {
+    EffectList::iterator p = sharedList().find(nSoundId);
+    if (p != sharedList().end())
+    {
+        p->second->Pause();
+    }
 }
 
 void SimpleAudioEngine::pauseAllEffects()
 {
+    EffectList::iterator iter;
+    for (iter = sharedList().begin(); iter != sharedList().end(); iter++)
+    {
+        iter->second->Pause();
+    }
 }
 
 void SimpleAudioEngine::resumeEffect(unsigned int nSoundId)
 {
+    EffectList::iterator p = sharedList().find(nSoundId);
+    if (p != sharedList().end())
+    {
+        p->second->Resume();
+    }
 }
 
 void SimpleAudioEngine::resumeAllEffects()
 {
+    EffectList::iterator iter;
+    for (iter = sharedList().begin(); iter != sharedList().end(); iter++)
+    {
+        iter->second->Resume();
+    }
 }
 
 void SimpleAudioEngine::stopAllEffects()
 {
+    EffectList::iterator iter;
+    for (iter = sharedList().begin(); iter != sharedList().end(); iter++)
+    {
+        iter->second->Stop();
+    }
+}
+
+//////////////////////////////////////////////////////////////////////////
+// static function
+//////////////////////////////////////////////////////////////////////////
+
+static std::string _FullPath(const char * szPath)
+{
+    return CCFileUtils::sharedFileUtils()->fullPathForFilename(szPath);
+}
+
+unsigned int _Hash(const char *key)
+{
+    unsigned int len = strlen(key);
+    const char *end=key+len;
+    unsigned int hash;
+
+    for (hash = 0; key < end; key++)
+    {
+        hash *= 16777619;
+        hash ^= (unsigned int) (unsigned char) toupper(*key);
+    }
+    return (hash);
 }
 
 }