Developed a cycle-accurate audio emulation system for Rally-X within the mamedev/mame repository, replacing pre-recorded sound samples with a netlist-based simulation that closely mirrors the original hardware. Leveraging C++, circuit simulation, and embedded systems expertise, the work integrated Namco WSG audio into the discrete sound board and introduced an MB3730 power amplifier model, eliminating external audio dependencies and improving fidelity. The approach involved tracing the netlist directly from the Rally-X service manual, tuning amplification paths to reduce noise, and simplifying asset management. This established a scalable foundation for accurate audio modeling across future arcade hardware emulation projects.