diff --git a/3rd_Party/CMakeLists.txt b/3rd_Party/CMakeLists.txt
index 1f2c1ff..6bf847e 100644
--- a/3rd_Party/CMakeLists.txt
+++ b/3rd_Party/CMakeLists.txt
@@ -29,3 +29,7 @@ target_include_directories(imgui PUBLIC
     imgui
     imgui/backends
 )
+
+# GoogleTest
+add_subdirectory(googletest)
+enable_testing()
diff --git a/CMakeLists.txt b/CMakeLists.txt
index ee82df7..85907bc 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -158,3 +158,19 @@ target_link_libraries(Pound PRIVATE
     SDL3::SDL3
     imgui
 )
+
+set(TEST_SRC
+    ${CMAKE_CURRENT_SOURCE_DIR}/tests/jit/ir/test_value.cpp
+)
+
+add_executable(tests ${TEST_SRC})
+target_link_libraries(tests PRIVATE
+    jit
+    gtest
+    gtest_main
+)
+
+target_include_directories(jit PUBLIC
+    ${CMAKE_CURRENT_SOURCE_DIR}
+    ${CMAKE_CURRENT_SOURCE_DIR}/..
+)
diff --git a/tests/jit/ir/test_value.cpp b/tests/jit/ir/test_value.cpp
new file mode 100644
index 0000000..ea83364
--- /dev/null
+++ b/tests/jit/ir/test_value.cpp
@@ -0,0 +1,137 @@
+#include "gtest/gtest.h"
+#include "jit/ir/value.h"
+
+namespace pound::jit::ir {
+
+// Test fixture for value_t tests
+class ValueTest : public ::testing::Test {
+protected:
+    value_t val;
+
+    void SetUp() override {
+        value_init(&val);
+    }
+
+    void TearDown() override {
+    }
+};
+
+// Test value_init
+TEST_F(ValueTest, InitializesToVoid) {
+    EXPECT_EQ(val.type, IR_TYPE_VOID);
+}
+
+// Test U1 type
+TEST_F(ValueTest, U1InitializationAndRetrieval) {
+    value_init_from_u1(&val, true);
+    EXPECT_EQ(val.type, IR_TYPE_U1);
+    EXPECT_TRUE(value_get_u1(&val));
+
+    value_init_from_u1(&val, false);
+    EXPECT_EQ(val.type, IR_TYPE_U1);
+    EXPECT_FALSE(value_get_u1(&val));
+}
+
+// Test U8 type
+TEST_F(ValueTest, U8InitializationAndRetrieval) {
+    uint8_t test_val = 0xAB;
+    value_init_from_u8(&val, test_val);
+    EXPECT_EQ(val.type, IR_TYPE_U8);
+    EXPECT_EQ(value_get_u8(&val), test_val);
+
+    value_init_from_u8(&val, 0x00);
+    EXPECT_EQ(val.type, IR_TYPE_U8);
+    EXPECT_EQ(value_get_u8(&val), 0x00);
+
+    value_init_from_u8(&val, 0xFF);
+    EXPECT_EQ(val.type, IR_TYPE_U8);
+    EXPECT_EQ(value_get_u8(&val), 0xFF);
+}
+
+// Test U32 type
+TEST_F(ValueTest, U32InitializationAndRetrieval) {
+    uint32_t test_val = 0xABCDEF12;
+    value_init_from_u32(&val, test_val);
+    EXPECT_EQ(val.type, IR_TYPE_U32);
+    EXPECT_EQ(value_get_u32(&val), test_val);
+
+    value_init_from_u32(&val, 0x00000000);
+    EXPECT_EQ(val.type, IR_TYPE_U32);
+    EXPECT_EQ(value_get_u32(&val), 0x00000000);
+
+    value_init_from_u32(&val, 0xFFFFFFFF);
+    EXPECT_EQ(val.type, IR_TYPE_U32);
+    EXPECT_EQ(value_get_u32(&val), 0xFFFFFFFF);
+}
+
+// Test U64 type
+TEST_F(ValueTest, U64InitializationAndRetrieval) {
+    uint64_t test_val = 0x123456789ABCDEF0ULL;
+    value_init_from_u64(&val, test_val);
+    EXPECT_EQ(val.type, IR_TYPE_U64);
+    EXPECT_EQ(value_get_u64(&val), test_val);
+
+    value_init_from_u64(&val, 0x0000000000000000ULL);
+    EXPECT_EQ(val.type, IR_TYPE_U64);
+    EXPECT_EQ(value_get_u64(&val), 0x0000000000000000ULL);
+
+    value_init_from_u64(&val, 0xFFFFFFFFFFFFFFFFULL);
+    EXPECT_EQ(val.type, IR_TYPE_U64);
+    EXPECT_EQ(value_get_u64(&val), 0xFFFFFFFFFFFFFFFFULL);
+}
+
+// Test A32 Register type
+TEST_F(ValueTest, A32RegisterInitializationAndRetrieval) {
+    value_init_from_a32_register(&val, A32_REGISTER_R0);
+    EXPECT_EQ(val.type, IR_TYPE_A32_REGISTER);
+    EXPECT_EQ(value_get_a32_register(&val), A32_REGISTER_R0);
+
+    value_init_from_a32_register(&val, A32_REGISTER_SP);
+    EXPECT_EQ(val.type, IR_TYPE_A32_REGISTER);
+    EXPECT_EQ(value_get_a32_register(&val), A32_REGISTER_SP);
+
+    value_init_from_a32_register(&val, A32_REGISTER_PC);
+    EXPECT_EQ(val.type, IR_TYPE_A32_REGISTER);
+    EXPECT_EQ(value_get_a32_register(&val), A32_REGISTER_PC);
+
+    value_init_from_a32_register(&val, A32_REGISTER_R10);
+    EXPECT_EQ(val.type, IR_TYPE_A32_REGISTER);
+    EXPECT_EQ(value_get_a32_register(&val), A32_REGISTER_R10);
+}
+
+// --- Death Tests for Type Mismatches ---
+// These tests assume that value_get_* functions use PVM_ASSERT
+// to check the type and that PVM_ASSERT aborts the program,
+// allowing GTest's EXPECT_DEATH to catch it.
+
+TEST(ValueDeathTest, GetU1FromVoid) {
+    value_t v;
+    value_init(&v);
+    EXPECT_DEATH(value_get_u1(&v), "ASSERTION FAILURE");
+}
+
+TEST(ValueDeathTest, GetU8FromU32) {
+    value_t v;
+    value_init_from_u32(&v, 123);
+    EXPECT_DEATH(value_get_u8(&v), "ASSERTION FAILURE");
+}
+
+TEST(ValueDeathTest, GetU32FromU64) {
+    value_t v;
+    value_init_from_u64(&v, 123456789);
+    EXPECT_DEATH(value_get_u32(&v), "ASSERTION FAILURE");
+}
+
+TEST(ValueDeathTest, GetU64FromA32Register) {
+    value_t v;
+    value_init_from_a32_register(&v, A32_REGISTER_R5);
+    EXPECT_DEATH(value_get_u64(&v), "ASSERTION FAILURE");
+}
+
+TEST(ValueDeathTest, GetA32RegisterFromU1) {
+    value_t v;
+    value_init_from_u1(&v, true);
+    EXPECT_DEATH(value_get_a32_register(&v), "ASSERTION FAILURE");
+}
+
+} // namespace pound::jit::ir