diff --git a/.gitmodules b/.gitmodules
index 4825855..82a9e4c 100644
--- a/.gitmodules
+++ b/.gitmodules
@@ -4,3 +4,6 @@
 [submodule "3rd_Party/imgui"]
 	path = 3rd_Party/imgui
 	url = https://github.com/ocornut/imgui.git
+[submodule "3rd_Party/googletest"]
+	path = 3rd_Party/googletest
+	url = https://github.com/google/googletest.git
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/3rd_Party/PINNED_DEPENDENCIES.md b/3rd_Party/PINNED_DEPENDENCIES.md
index 130e103..5a45c82 100644
--- a/3rd_Party/PINNED_DEPENDENCIES.md
+++ b/3rd_Party/PINNED_DEPENDENCIES.md
@@ -32,3 +32,13 @@ This document tracks all pinned third-party submodules in the Pound project. Eac
 - **Last Review**: 2025-09-20
 - **Next Review**: 2026-03-20
 
+### GoogleTest
+- **Repository**: https://github.com/google/googletest
+- **Version Tag**: v1.17.0
+- **Commit Hash**: 52eb8108c5bdec04579160ae17225d66034bd723
+- **License**: BSD-3-Clause
+- **Purpose**: Provides the testing and mocking framework for Pound.
+- **Pinning Date**: 2025-11-09
+- **Pinning Reason**: Dependency added for the first time.
+- **Last Review**: 2025-11-09
+- **Next Review**: 2026-05-09
diff --git a/3rd_Party/googletest b/3rd_Party/googletest
new file mode 160000
index 0000000..52eb810
--- /dev/null
+++ b/3rd_Party/googletest
@@ -0,0 +1 @@
+Subproject commit 52eb8108c5bdec04579160ae17225d66034bd723
diff --git a/CMakeLists.txt b/CMakeLists.txt
index 08fb491..85907bc 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -80,6 +80,8 @@ foreach(line ${submodule_lines})
             verify_pinned_commit("imgui" "${submodule_path}" "${commit_hash}" "bf75bfec48fc00f532af8926130b70c0e26eb099")
         elseif(submodule_path STREQUAL "3rd_Party/SDL3")
             verify_pinned_commit("SDL3" "${submodule_path}" "${commit_hash}" "a96677bdf6b4acb84af4ec294e5f60a4e8cbbe03")
+        elseif(submodule_path STREQUAL "3rd_Party/googletest")
+            verify_pinned_commit("SDL3" "${submodule_path}" "${commit_hash}" "52eb8108c5bdec04579160ae17225d66034bd723")
         endif()
 
         message(STATUS "Verified submodule: ${submodule_path} (${commit_hash})")
@@ -156,3 +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/src/jit/ir/value.cpp b/src/jit/ir/value.cpp
index c12a174..ce17ecb 100644
--- a/src/jit/ir/value.cpp
+++ b/src/jit/ir/value.cpp
@@ -1,22 +1,8 @@
-#include "type.h"
-#include "jit/a32_types.h"
+#include "value.h"
 #include "common/passert.h"
 #include <stdint.h>
 
 namespace pound::jit::ir {
-typedef struct
-{
-    type_t type;
-    union
-    {
-        uint64_t                   immediate_u64;
-        uint32_t                   immediate_u32;
-        pound::jit::a32_register_t immediate_a32_register;
-        uint8_t                    immediate_u8;
-        bool                       immediate_u1;
-    } inner;
-} value_t;
-
 /*
  * ============================================================================
  *                              Init Functions
@@ -24,50 +10,50 @@ typedef struct
  */
 
 void
-value_init (value_t *value)
+value_init (value_t *p_value)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type = IR_TYPE_VOID;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type = IR_TYPE_VOID;
 }
 
 void
-value_init_from_u64 (value_t *value, uint64_t u64)
+value_init_from_u64 (value_t *p_value, uint64_t u64)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type                = IR_TYPE_U64;
-    value->inner.immediate_u64 = u64;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type                = IR_TYPE_U64;
+    p_value->inner.immediate_u64 = u64;
 }
 
 void
-value_init_from_u32 (value_t *value, uint32_t u32)
+value_init_from_u32 (value_t *p_value, uint32_t u32)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type                = IR_TYPE_U32;
-    value->inner.immediate_u32 = u32;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type                = IR_TYPE_U32;
+    p_value->inner.immediate_u32 = u32;
 }
 
 void
-value_init_from_u8 (value_t *value, uint8_t u8)
+value_init_from_u8 (value_t *p_value, uint8_t u8)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type               = IR_TYPE_U8;
-    value->inner.immediate_u8 = u8;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type               = IR_TYPE_U8;
+    p_value->inner.immediate_u8 = u8;
 }
 
 void
-value_init_from_u1 (value_t *value, bool u1)
+value_init_from_u1 (value_t *p_value, bool u1)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type               = IR_TYPE_U1;
-    value->inner.immediate_u1 = u1;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type               = IR_TYPE_U1;
+    p_value->inner.immediate_u1 = u1;
 }
 
 void
-value_init_from_a32_register (value_t *value, a32_register_t reg)
+value_init_from_a32_register (value_t *p_value, a32_register_t reg)
 {
-    PVM_ASSERT(nullptr != value);
-    value->type = IR_TYPE_A32_REGISTER;
-    value->inner.immediate_a32_register = reg;
+    PVM_ASSERT(nullptr != p_value);
+    p_value->type = IR_TYPE_A32_REGISTER;
+    p_value->inner.immediate_a32_register = reg;
 }
 
 /*
@@ -77,37 +63,37 @@ value_init_from_a32_register (value_t *value, a32_register_t reg)
  */
 
 uint64_t
-value_get_u64 (value_t *value)
+value_get_u64 (value_t *p_value)
 {
-    PVM_ASSERT(IR_TYPE_U64 == value->type);
-    return value->inner.immediate_u64;
+    PVM_ASSERT(IR_TYPE_U64 == p_value->type);
+    return p_value->inner.immediate_u64;
 }
 
 uint32_t
-value_get_u32 (value_t *value)
+value_get_u32 (value_t *p_value)
 {
-    PVM_ASSERT(IR_TYPE_U32 == value->type);
-    return value->inner.immediate_u32;
+    PVM_ASSERT(IR_TYPE_U32 == p_value->type);
+    return p_value->inner.immediate_u32;
 }
 
 uint8_t
-value_get_u8 (value_t *value)
+value_get_u8 (value_t *p_value)
 {
-    PVM_ASSERT(IR_TYPE_U8 == value->type);
-    return value->inner.immediate_u8;
+    PVM_ASSERT(IR_TYPE_U8 == p_value->type);
+    return p_value->inner.immediate_u8;
 }
 
 bool
-value_get_u1 (value_t *value)
+value_get_u1 (value_t *p_value)
 {
-    PVM_ASSERT(IR_TYPE_U1 == value->type);
-    return value->inner.immediate_u1;
+    PVM_ASSERT(IR_TYPE_U1 == p_value->type);
+    return p_value->inner.immediate_u1;
 }
 
 pound::jit::a32_register_t
-value_get_a32_register (value_t *value)
+value_get_a32_register (value_t *p_value)
 {
-    PVM_ASSERT(IR_TYPE_A32_REGISTER == value->type);
-    return value->inner.immediate_a32_register;
+    PVM_ASSERT(IR_TYPE_A32_REGISTER == p_value->type);
+    return p_value->inner.immediate_a32_register;
 }
 }
diff --git a/src/jit/ir/value.h b/src/jit/ir/value.h
new file mode 100644
index 0000000..53b24e5
--- /dev/null
+++ b/src/jit/ir/value.h
@@ -0,0 +1,161 @@
+/**
+ * @file value.h
+ *
+ * @brief Defines the `value_t` structure and associated manipulation functions
+ * for the Pound JIT Intermediate Representation (IR).
+ *
+ * The `value_t` structure is designed to be a lightweight object
+ * that can be efficiently created, copied, and passed around
+ * during IR construction and optimization phases. It uses a tagged union
+ * approach to store different types of data safely.
+ */
+
+#include <stdint.h>
+#include "type.h"
+#include "jit/a32_types.h"
+
+namespace pound::jit::ir {
+
+/*!
+ * @brief A polymorphic container for values in the JIT's Intermediate Representation.
+ *
+ * The `value_t` struct represents a single value within the IR. It can hold
+ * various types of data, identified by the `type` member. The actual data
+ * is stored within the `inner` union.
+ *
+ * The `type` member must always correspond to the actual type of data
+ * stored in the `inner` union. Using a union member that does not match
+ * the `type` tag leads to undefined behavior.
+ */
+typedef struct
+{
+    type_t type;
+    union
+    {
+        uint64_t                   immediate_u64;
+        uint32_t                   immediate_u32;
+        pound::jit::a32_register_t immediate_a32_register;
+        uint8_t                    immediate_u8;
+        bool                       immediate_u1;
+    } inner;
+} value_t;
+
+/*!
+ * @brief Initializes a `value_t` instance to a default/void state.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_VOID`.
+ *       The contents of its `inner` union are considered undefined
+ *       for a void value.
+ */
+void value_init (value_t *p_value);
+
+/*!
+ * @brief Initializes a `value_t` instance to hold an unsigned 64-bit immediate value.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @param u64 The 64-bit unsigned immediate value to store.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_U64` and its
+ *       `inner.immediate_u64` member will contain `u64`.
+ */
+void value_init_from_u64 (value_t *p_value, uint64_t u64);
+
+/*!
+ * @brief Initializes a `value_t` instance to hold an unsigned 32-bit immediate value.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @param u32 The 32-bit unsigned immediate value to store.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_U32` and its
+ *       `inner.immediate_u32` member will contain `u32`.
+ */
+void value_init_from_u32 (value_t *p_value, uint32_t u32);
+
+/*!
+ * @brief Initializes a `value_t` instance to hold an unsigned 8-bit immediate value.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @param u8 The 8-bit unsigned immediate value to store.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_U8` and its
+ *       `inner.immediate_u8` member will contain `u8`.
+ */
+void value_init_from_u8 (value_t *p_value, uint8_t u8);
+
+/*!
+ * @brief Initializes a `value_t` instance to hold a 1-bit boolean immediate value.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @param u1 The boolean (1-bit) immediate value to store.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_U1` and its
+ *       `inner.immediate_u1` member will contain `u1`.
+ */
+void value_init_from_u1 (value_t *p_value, bool u1);
+
+/*!
+ * @brief Initializes a `value_t` instance to hold an A32 register identifier.
+ *
+ * This function stores the *identity* of an A32 register (e.g., R0, SP, PC)
+ * within the `value_t`. It does not store the *content* of that register.
+ *
+ * @param p_value Pointer to the `value_t` instance to initialize.
+ * @param reg The A32 register identifier (of type `a32_register_t`) to store.
+ * @post The `p_value`'s `type` will be set to `IR_TYPE_A32_REGISTER` and its
+ *       `inner.immediate_a32_register` member will contain `reg`.
+ */
+void value_init_from_a32_register (value_t *p_value, a32_register_t reg);
+
+/*!
+ * @brief Retrieves an unsigned 64-bit immediate value from a `value_t`.
+ *
+ * @pre The `p_value` must be of type `IR_TYPE_U64`.
+ * @param p_value Pointer to the `value_t` instance.
+ * @retval uint64_t The 64-bit unsigned immediate value stored in `p_value`.
+ * @warning Calling this function on a `value_t` not of type `IR_TYPE_U64`
+ *          results in undefined behavior.
+ */
+uint64_t value_get_u64 (value_t *p_value);
+
+
+/*!
+ * @brief Retrieves an unsigned 32-bit immediate value from a `value_t`.
+ *
+ * @pre The `p_value` must be of type `IR_TYPE_U32`.
+ * @param p_value Pointer to the `value_t` instance.
+ * @retval uint32_t The 32-bit unsigned immediate value stored in `p_value`.
+ * @warning Calling this function on a `value_t` not of type `IR_TYPE_U32`
+ *          results in undefined behavior.
+ */
+uint32_t value_get_u32 (value_t *p_value);
+
+/*!
+ * @brief Retrieves an unsigned 8-bit immediate value from a `value_t`.
+ *
+ * @pre The `p_value` must be of type `IR_TYPE_U8`.
+ * @param p_value Pointer to the `value_t` instance.
+ * @retval uint8_t The 8-bit unsigned immediate value stored in `p_value`.
+ * @warning Calling this function on a `value_t` not of type `IR_TYPE_U8`
+ *          results in undefined behavior.
+ */
+uint8_t value_get_u8 (value_t *p_value);
+
+/**
+ * @brief Retrieves an unsigned 1-bit immediate value from a `value_t`.
+ *
+ * @pre The `p_value` must be of type `IR_TYPE_U1`.
+ * @param p_value Pointer to the `value_t` instance.
+ * @retval bool The 1-bit unsigned immediate value stored in `p_value`.
+ * @warning Calling this function on a `value_t` not of type `IR_TYPE_U1`
+ *          results in undefined behavior.
+ */
+bool value_get_u1 (value_t *p_value);
+
+/**
+ * @brief Retrieves an A32 register identifier from a `value_t`.
+ *
+ * @pre The `p_value` must be of type `IR_TYPE_A32_REGISTER`.
+ * @param p_value Pointer to the `value_t` instance.
+ * @retval pound::jit::a32_register_t The A32 register identifier stored in `p_value`.
+ * @warning Calling this function on a `value_t` not of type `IR_TYPE_A32_REGISTER`
+ *          results in undefined behavior.
+ */
+pound::jit::a32_register_t value_get_a32_register (value_t *p_value);
+} // namespace pound:::jit::ir
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