diff --git a/lightsync/audio/__init__.py b/lightsync/audio/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/lightsync/audio/engine.py b/lightsync/audio/engine.py
new file mode 100644
index 0000000..7ca6d6a
--- /dev/null
+++ b/lightsync/audio/engine.py
@@ -0,0 +1,101 @@
+"""MPV-based audio engine — headless playback with 10Hz position polling."""
+import sys
+import threading
+import time
+from typing import Any
+
+import mpv
+
+
+def apply_timer_fix() -> None:
+    """Apply 1ms timer resolution on Windows. No-op on Linux/macOS (INF-03)."""
+    if sys.platform == "win32":
+        import ctypes
+        winmm = ctypes.WinDLL("winmm")
+        winmm.timeBeginPeriod(1)
+
+
+class MPVEngine:
+    """Wraps libmpv for headless audio playback with position polling.
+
+    Usage:
+        engine = MPVEngine()
+        engine.start()          # starts 10Hz polling thread
+        engine.load("/path/to/song.mp3")
+        engine.play()
+        pos = engine.get_state()  # {"position": 42.1, "paused": False, ...}
+        engine.stop()
+    """
+
+    def __init__(self, ao: str = "null"):
+        self._player: mpv.MPV = mpv.MPV(
+            vo="null",
+            ao=ao,
+            input_default_bindings=False,
+            input_vo_keyboard=False,
+        )
+        self._position: float = 0.0
+        self._duration: float | None = None
+        self._loaded_path: str | None = None
+        self._lock = threading.Lock()
+        self._running = False
+        self._thread: threading.Thread | None = None
+
+    def start(self) -> None:
+        """Start the 10Hz position polling thread."""
+        apply_timer_fix()
+        self._running = True
+        self._thread = threading.Thread(target=self._poll_loop, daemon=True)
+        self._thread.start()
+
+    def _poll_loop(self) -> None:
+        """Poll time-pos at 10Hz. Do NOT use observe_property — fires per audio frame."""
+        while self._running:
+            pos = self._player.time_pos
+            dur = self._player.duration
+            with self._lock:
+                self._position = pos if pos is not None else 0.0
+                if dur is not None:
+                    self._duration = dur
+            time.sleep(0.1)
+
+    def get_state(self) -> dict[str, Any]:
+        """Thread-safe snapshot of current playback state."""
+        with self._lock:
+            return {
+                "position": self._position,
+                "paused": bool(self._player.pause),
+                "duration": self._duration,
+                "loaded": self._loaded_path is not None,
+                "file": self._loaded_path,
+            }
+
+    def load(self, path: str) -> None:
+        """Load an audio file. Starts paused. Supports MP3, WAV, FLAC, OGG (AUD-01)."""
+        self._loaded_path = path
+        self._player.loadfile(path, mode="replace")
+        # loadfile is async in mpv — file loads in background
+        # pause=True will take effect once mpv has loaded the file
+        self._player.pause = True
+
+    def play(self) -> None:
+        """Resume playback (AUD-03)."""
+        self._player.pause = False
+
+    def pause(self) -> None:
+        """Pause playback (AUD-03)."""
+        self._player.pause = True
+
+    def seek(self, seconds: float) -> None:
+        """Seek to absolute position in seconds (AUD-03)."""
+        self._player.seek(seconds, reference="absolute")
+
+    def stop(self) -> None:
+        """Stop polling and terminate mpv."""
+        self._running = False
+        if self._thread:
+            self._thread.join(timeout=2.0)
+        try:
+            self._player.terminate()
+        except Exception:
+            pass
diff --git a/lightsync/main.py b/lightsync/main.py
index 1a819e4..8b3dba0 100644
--- a/lightsync/main.py
+++ b/lightsync/main.py
@@ -1,3 +1,4 @@
+import os
 from contextlib import asynccontextmanager
 from pathlib import Path
 from fastapi import FastAPI, Request
@@ -6,22 +7,29 @@ from fastapi.staticfiles import StaticFiles
 
 from lightsync.devices.registry import DeviceRegistry
 from lightsync.store.show_store import ShowStore
+from lightsync.audio.engine import MPVEngine
 
 # Module-level containers populated in lifespan
 registry: DeviceRegistry | None = None
 show_store: ShowStore | None = None
+engine: MPVEngine | None = None
 
 
 @asynccontextmanager
 async def lifespan(app: FastAPI):
-    global registry, show_store
+    global registry, show_store, engine
     # Startup
     registry = DeviceRegistry(Path("devices.json"))
     await registry.load()
     show_store = ShowStore(Path("shows"))
     show_store.ensure_dir()
+    ao = os.environ.get("MPV_AO", "null")
+    engine = MPVEngine(ao=ao)
+    engine.start()
+    app.state.engine = engine
     yield
     # Shutdown
+    engine.stop()
     await registry.save()