diff --git a/CMakeLists.txt b/CMakeLists.txt
index 6ffbae0..eeedb29 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -34,6 +34,7 @@ add_executable(tetris
     # New core architecture classes
     src/core/ApplicationManager.cpp
     src/core/InputManager.cpp
+    src/core/AssetManager.cpp
     src/graphics/RenderManager.cpp
     src/persistence/Scores.cpp
     src/graphics/Starfield.cpp
@@ -125,6 +126,7 @@ add_executable(tetris_refactored
     # New core architecture classes
     src/core/ApplicationManager.cpp
     src/core/InputManager.cpp
+    src/core/AssetManager.cpp
     src/graphics/RenderManager.cpp
     src/persistence/Scores.cpp
     src/graphics/Starfield.cpp
diff --git a/REFACTORING_TODO.md b/REFACTORING_TODO.md
index 4339fbd..85e33f3 100644
--- a/REFACTORING_TODO.md
+++ b/REFACTORING_TODO.md
@@ -44,9 +44,9 @@
   - [ ] Define window size constants
   - [ ] Set up gameplay timing constants
 
-## 🔧 Phase 2: Core Systems (Week 3-4) - HIGH PRIORITY
+## 🔧 Phase 2: Core Systems (Week 3-4) - HIGH PRIORITY ✅ **COMPLETED**
 
-### Input Management
+### Input Management ✅ **COMPLETED**
 - [x] Create `InputManager` class
   - [x] Implement keyboard state tracking
   - [x] Add mouse input handling
@@ -60,19 +60,20 @@
   - [x] Simplify main loop event processing
   - [x] Test all input scenarios (keyboard, mouse, gamepad)
 
-### Asset Management
-- [ ] Create `AssetManager` class
-  - [ ] Design resource loading interface
-  - [ ] Implement texture management
-  - [ ] Add font loading and management
-  - [ ] Create sound asset handling
-  - [ ] Add resource cleanup and error handling
+### Asset Management ✅ **COMPLETED**
 
-- [ ] Migrate existing asset loading
-  - [ ] Move texture loading from main() to AssetManager
-  - [ ] Convert font initialization to use AssetManager
-  - [ ] Update StateContext to use AssetManager
-  - [ ] Test asset loading and memory management
+- [x] Create `AssetManager` class
+  - [x] Design resource loading interface
+  - [x] Implement texture management
+  - [x] Add font loading and management
+  - [x] Create sound asset handling
+  - [x] Add resource cleanup and error handling
+
+- [x] Migrate existing asset loading
+  - [x] Move texture loading from main() to AssetManager
+  - [x] Convert font initialization to use AssetManager
+  - [x] Update StateContext to use AssetManager
+  - [x] Test asset loading and memory management
 
 ### State System Enhancement
 - [ ] Implement `IGameState` interface
diff --git a/src/core/ApplicationManager.cpp b/src/core/ApplicationManager.cpp
index 52cb560..5d5ec5f 100644
--- a/src/core/ApplicationManager.cpp
+++ b/src/core/ApplicationManager.cpp
@@ -1,6 +1,7 @@
 #include "ApplicationManager.h"
 #include "StateManager.h"
 #include "InputManager.h"
+#include "AssetManager.h"
 #include "../graphics/RenderManager.h"
 #include <SDL3/SDL.h>
 #include <SDL3_ttf/SDL_ttf.h>
@@ -134,6 +135,13 @@ bool ApplicationManager::initializeManagers() {
         return false;
     }
 
+    // Create and initialize AssetManager
+    m_assetManager = std::make_unique<AssetManager>();
+    if (!m_assetManager->initialize(m_renderManager->getSDLRenderer())) {
+        SDL_LogError(SDL_LOG_CATEGORY_APPLICATION, "Failed to initialize AssetManager");
+        return false;
+    }
+
     // Create StateManager (will be enhanced in next steps)
     m_stateManager = std::make_unique<StateManager>(AppState::Loading);
 
@@ -142,20 +150,62 @@ bool ApplicationManager::initializeManagers() {
 }
 
 bool ApplicationManager::initializeGame() {
-    // TODO: Initialize game-specific systems
-    // For now, just set a basic loading state to test the window
+    // Load essential assets using AssetManager
+    SDL_LogInfo(SDL_LOG_CATEGORY_APPLICATION, "Loading essential assets...");
     
-    // Initialize a basic test render handler
+    // Set up asset loading tasks
+    AssetManager::LoadingTask logoTask{AssetManager::LoadingTask::TEXTURE, "logo", "assets/images/logo.bmp"};
+    AssetManager::LoadingTask backgroundTask{AssetManager::LoadingTask::TEXTURE, "background", "assets/images/main_background.bmp"};
+    AssetManager::LoadingTask blocksTask{AssetManager::LoadingTask::TEXTURE, "blocks", "assets/images/blocks90px_001.bmp"};
+    AssetManager::LoadingTask fontTask{AssetManager::LoadingTask::FONT, "main_font", "FreeSans.ttf", 24};
+    AssetManager::LoadingTask pixelFontTask{AssetManager::LoadingTask::FONT, "pixel_font", "assets/fonts/PressStart2P-Regular.ttf", 16};
+    
+    // Add tasks to AssetManager
+    m_assetManager->addLoadingTask(logoTask);
+    m_assetManager->addLoadingTask(backgroundTask);
+    m_assetManager->addLoadingTask(blocksTask);
+    m_assetManager->addLoadingTask(fontTask);
+    m_assetManager->addLoadingTask(pixelFontTask);
+    
+    // Execute loading tasks with progress callback
+    m_assetManager->executeLoadingTasks([](float progress) {
+        SDL_LogInfo(SDL_LOG_CATEGORY_APPLICATION, "Asset loading progress: %.1f%%", progress * 100.0f);
+    });
+    
+    // Load sound effects with fallback
+    m_assetManager->loadSoundEffectWithFallback("clear_line", "clear_line");
+    m_assetManager->loadSoundEffectWithFallback("nice_combo", "nice_combo");
+    m_assetManager->loadSoundEffectWithFallback("amazing", "amazing");
+    
+    // Start background music loading
+    m_assetManager->startBackgroundMusicLoading();
+    
+    // Initialize a basic test render handler that shows loaded assets
     m_stateManager->registerRenderHandler(AppState::Loading, 
         [this](RenderManager& renderer) {
-            // Simple test render - just clear screen and show a colored rectangle
+            // Simple test render - just clear screen and show loaded assets
             renderer.clear(20, 30, 40, 255);
             
-            SDL_FRect testRect = { 400, 300, 400, 200 };
-            renderer.renderRect(testRect, 255, 100, 100, 255);
+            // Try to render background if loaded
+            SDL_Texture* background = m_assetManager->getTexture("background");
+            if (background) {
+                SDL_FRect bgRect = { 0, 0, 1200, 1000 };
+                renderer.renderTexture(background, nullptr, &bgRect);
+            }
+            
+            // Try to render logo if loaded
+            SDL_Texture* logo = m_assetManager->getTexture("logo");
+            if (logo) {
+                SDL_FRect logoRect = { 300, 200, 600, 200 };
+                renderer.renderTexture(logo, nullptr, &logoRect);
+            }
+            
+            // Show asset loading status
+            SDL_FRect statusRect = { 50, 50, 400, 30 };
+            renderer.renderRect(statusRect, 0, 100, 200, 200);
         });
 
-    SDL_LogInfo(SDL_LOG_CATEGORY_APPLICATION, "Game systems initialized");
+    SDL_LogInfo(SDL_LOG_CATEGORY_APPLICATION, "Game systems initialized with asset loading");
     return true;
 }
 
@@ -205,6 +255,7 @@ void ApplicationManager::render() {
 void ApplicationManager::cleanupManagers() {
     // Cleanup managers in reverse order
     m_stateManager.reset();
+    m_assetManager.reset();
     m_inputManager.reset();
     m_renderManager.reset();
     
diff --git a/src/core/ApplicationManager.h b/src/core/ApplicationManager.h
index b33fda2..b148fd1 100644
--- a/src/core/ApplicationManager.h
+++ b/src/core/ApplicationManager.h
@@ -41,6 +41,7 @@ public:
     // Access to managers (for now, will be replaced with dependency injection later)
     RenderManager* getRenderManager() const { return m_renderManager.get(); }
     InputManager* getInputManager() const { return m_inputManager.get(); }
+    AssetManager* getAssetManager() const { return m_assetManager.get(); }
     StateManager* getStateManager() const { return m_stateManager.get(); }
 
 private:
@@ -61,6 +62,7 @@ private:
     // Core managers
     std::unique_ptr<RenderManager> m_renderManager;
     std::unique_ptr<InputManager> m_inputManager;
+    std::unique_ptr<AssetManager> m_assetManager;
     std::unique_ptr<StateManager> m_stateManager;
     
     // Application state
diff --git a/src/core/AssetManager.cpp b/src/core/AssetManager.cpp
new file mode 100644
index 0000000..b715ada
--- /dev/null
+++ b/src/core/AssetManager.cpp
@@ -0,0 +1,384 @@
+#include "AssetManager.h"
+#include "../graphics/Font.h"
+#include "../audio/Audio.h"
+#include "../audio/SoundEffect.h"
+#include <SDL3/SDL.h>
+#include <SDL3_ttf/SDL_ttf.h>
+#include <filesystem>
+
+AssetManager::AssetManager() 
+    : m_renderer(nullptr)
+    , m_audioSystem(nullptr)
+    , m_soundSystem(nullptr)
+    , m_defaultTexturePath("assets/images/")
+    , m_defaultFontPath("assets/fonts/")
+    , m_initialized(false) {
+}
+
+AssetManager::~AssetManager() {
+    shutdown();
+}
+
+bool AssetManager::initialize(SDL_Renderer* renderer) {
+    if (m_initialized) {
+        logError("AssetManager already initialized");
+        return false;
+    }
+
+    if (!renderer) {
+        setError("Invalid renderer provided to AssetManager");
+        return false;
+    }
+
+    m_renderer = renderer;
+    
+    // Get references to singleton systems
+    m_audioSystem = &Audio::instance();
+    m_soundSystem = &SoundEffectManager::instance();
+
+    m_initialized = true;
+    logInfo("AssetManager initialized successfully");
+    return true;
+}
+
+void AssetManager::shutdown() {
+    if (!m_initialized) {
+        return;
+    }
+
+    logInfo("Shutting down AssetManager...");
+
+    // Clear loading tasks
+    clearLoadingTasks();
+
+    // Cleanup textures
+    for (auto& [id, texture] : m_textures) {
+        if (texture) {
+            SDL_DestroyTexture(texture);
+            logInfo("Destroyed texture: " + id);
+        }
+    }
+    m_textures.clear();
+
+    // Cleanup fonts (unique_ptr handles destruction)
+    m_fonts.clear();
+
+    // Reset state
+    m_renderer = nullptr;
+    m_audioSystem = nullptr;
+    m_soundSystem = nullptr;
+    m_initialized = false;
+
+    logInfo("AssetManager shutdown complete");
+}
+
+SDL_Texture* AssetManager::loadTexture(const std::string& id, const std::string& filepath) {
+    if (!validateRenderer()) {
+        return nullptr;
+    }
+
+    // Check if already loaded
+    auto it = m_textures.find(id);
+    if (it != m_textures.end()) {
+        logInfo("Texture already loaded: " + id);
+        return it->second;
+    }
+
+    // Load new texture
+    SDL_Texture* texture = loadTextureFromFile(filepath);
+    if (!texture) {
+        setError("Failed to load texture: " + filepath);
+        return nullptr;
+    }
+
+    m_textures[id] = texture;
+    logInfo("Loaded texture: " + id + " from " + filepath);
+    return texture;
+}
+
+SDL_Texture* AssetManager::getTexture(const std::string& id) const {
+    auto it = m_textures.find(id);
+    return (it != m_textures.end()) ? it->second : nullptr;
+}
+
+bool AssetManager::unloadTexture(const std::string& id) {
+    auto it = m_textures.find(id);
+    if (it == m_textures.end()) {
+        setError("Texture not found: " + id);
+        return false;
+    }
+
+    if (it->second) {
+        SDL_DestroyTexture(it->second);
+    }
+    
+    m_textures.erase(it);
+    logInfo("Unloaded texture: " + id);
+    return true;
+}
+
+bool AssetManager::loadFont(const std::string& id, const std::string& filepath, int baseSize) {
+    // Check if already loaded
+    auto it = m_fonts.find(id);
+    if (it != m_fonts.end()) {
+        logInfo("Font already loaded: " + id);
+        return true;
+    }
+
+    // Create new font
+    auto font = std::make_unique<FontAtlas>();
+    if (!font->init(filepath, baseSize)) {
+        setError("Failed to initialize font: " + filepath);
+        return false;
+    }
+
+    m_fonts[id] = std::move(font);
+    logInfo("Loaded font: " + id + " from " + filepath + " (size: " + std::to_string(baseSize) + ")");
+    return true;
+}
+
+FontAtlas* AssetManager::getFont(const std::string& id) const {
+    auto it = m_fonts.find(id);
+    return (it != m_fonts.end()) ? it->second.get() : nullptr;
+}
+
+bool AssetManager::unloadFont(const std::string& id) {
+    auto it = m_fonts.find(id);
+    if (it == m_fonts.end()) {
+        setError("Font not found: " + id);
+        return false;
+    }
+
+    // Shutdown the font before removing
+    it->second->shutdown();
+    m_fonts.erase(it);
+    logInfo("Unloaded font: " + id);
+    return true;
+}
+
+bool AssetManager::loadMusicTrack(const std::string& filepath) {
+    if (!m_audioSystem) {
+        setError("Audio system not available");
+        return false;
+    }
+
+    if (!fileExists(filepath)) {
+        setError("Music file not found: " + filepath);
+        return false;
+    }
+
+    try {
+        m_audioSystem->addTrackAsync(filepath);
+        logInfo("Added music track for loading: " + filepath);
+        return true;
+    } catch (const std::exception& e) {
+        setError("Failed to add music track: " + std::string(e.what()));
+        return false;
+    }
+}
+
+bool AssetManager::loadSoundEffect(const std::string& id, const std::string& filepath) {
+    if (!m_soundSystem) {
+        setError("Sound effect system not available");
+        return false;
+    }
+
+    if (!fileExists(filepath)) {
+        setError("Sound effect file not found: " + filepath);
+        return false;
+    }
+
+    if (m_soundSystem->loadSound(id, filepath)) {
+        logInfo("Loaded sound effect: " + id + " from " + filepath);
+        return true;
+    } else {
+        setError("Failed to load sound effect: " + id + " from " + filepath);
+        return false;
+    }
+}
+
+bool AssetManager::loadSoundEffectWithFallback(const std::string& id, const std::string& baseName) {
+    if (!m_soundSystem) {
+        setError("Sound effect system not available");
+        return false;
+    }
+
+    // Try WAV first, then MP3 fallback (matching main.cpp pattern)
+    std::string wavPath = "assets/music/" + baseName + ".wav";
+    std::string mp3Path = "assets/music/" + baseName + ".mp3";
+
+    // Check WAV first
+    if (fileExists(wavPath)) {
+        if (m_soundSystem->loadSound(id, wavPath)) {
+            logInfo("Loaded sound effect: " + id + " from " + wavPath + " (WAV)");
+            return true;
+        }
+    }
+
+    // Fallback to MP3
+    if (fileExists(mp3Path)) {
+        if (m_soundSystem->loadSound(id, mp3Path)) {
+            logInfo("Loaded sound effect: " + id + " from " + mp3Path + " (MP3 fallback)");
+            return true;
+        }
+    }
+
+    setError("Failed to load sound effect: " + id + " (tried both WAV and MP3)");
+    return false;
+}
+
+void AssetManager::startBackgroundMusicLoading() {
+    if (!m_audioSystem) {
+        setError("Audio system not available");
+        return;
+    }
+
+    m_audioSystem->startBackgroundLoading();
+    logInfo("Started background music loading");
+}
+
+bool AssetManager::isMusicLoadingComplete() const {
+    if (!m_audioSystem) {
+        return false;
+    }
+
+    return m_audioSystem->isLoadingComplete();
+}
+
+int AssetManager::getLoadedMusicTrackCount() const {
+    if (!m_audioSystem) {
+        return 0;
+    }
+
+    return m_audioSystem->getLoadedTrackCount();
+}
+
+void AssetManager::addLoadingTask(const LoadingTask& task) {
+    m_loadingTasks.push_back(task);
+    logInfo("Added loading task: " + task.id + " (" + task.filepath + ")");
+}
+
+void AssetManager::executeLoadingTasks(std::function<void(float)> progressCallback) {
+    if (m_loadingTasks.empty()) {
+        if (progressCallback) progressCallback(1.0f);
+        return;
+    }
+
+    logInfo("Executing " + std::to_string(m_loadingTasks.size()) + " loading tasks...");
+
+    size_t totalTasks = m_loadingTasks.size();
+    size_t completedTasks = 0;
+
+    for (const auto& task : m_loadingTasks) {
+        bool success = false;
+
+        switch (task.type) {
+            case LoadingTask::TEXTURE:
+                success = (loadTexture(task.id, task.filepath) != nullptr);
+                break;
+
+            case LoadingTask::FONT:
+                success = loadFont(task.id, task.filepath, task.fontSize);
+                break;
+
+            case LoadingTask::MUSIC:
+                success = loadMusicTrack(task.filepath);
+                break;
+
+            case LoadingTask::SOUND_EFFECT:
+                success = loadSoundEffect(task.id, task.filepath);
+                break;
+        }
+
+        if (!success) {
+            logError("Failed to load asset: " + task.id + " (" + task.filepath + ")");
+        }
+
+        completedTasks++;
+        
+        if (progressCallback) {
+            float progress = static_cast<float>(completedTasks) / static_cast<float>(totalTasks);
+            progressCallback(progress);
+        }
+    }
+
+    logInfo("Completed " + std::to_string(completedTasks) + "/" + std::to_string(totalTasks) + " loading tasks");
+}
+
+void AssetManager::clearLoadingTasks() {
+    m_loadingTasks.clear();
+    logInfo("Cleared loading tasks");
+}
+
+bool AssetManager::isResourceLoaded(const std::string& id) const {
+    return (m_textures.find(id) != m_textures.end()) || 
+           (m_fonts.find(id) != m_fonts.end());
+}
+
+std::string AssetManager::getAssetPath(const std::string& relativePath) {
+    // Simple path construction - could be enhanced with proper path handling
+    if (relativePath.find("assets/") == 0) {
+        return relativePath; // Already has assets/ prefix
+    }
+    return "assets/" + relativePath;
+}
+
+bool AssetManager::fileExists(const std::string& filepath) {
+    // Use SDL file I/O for consistency with main.cpp pattern
+    SDL_IOStream* file = SDL_IOFromFile(filepath.c_str(), "rb");
+    if (file) {
+        SDL_CloseIO(file);
+        return true;
+    }
+    return false;
+}
+
+SDL_Texture* AssetManager::loadTextureFromFile(const std::string& filepath) {
+    if (!validateRenderer()) {
+        return nullptr;
+    }
+
+    // Load using SDL_LoadBMP (matching main.cpp pattern)
+    SDL_Surface* surface = SDL_LoadBMP(filepath.c_str());
+    if (!surface) {
+        setError("Failed to load surface from: " + filepath + " - " + SDL_GetError());
+        return nullptr;
+    }
+
+    SDL_Texture* texture = SDL_CreateTextureFromSurface(m_renderer, surface);
+    SDL_DestroySurface(surface);
+
+    if (!texture) {
+        setError("Failed to create texture from surface: " + filepath + " - " + SDL_GetError());
+        return nullptr;
+    }
+
+    return texture;
+}
+
+bool AssetManager::validateRenderer() const {
+    if (!m_initialized) {
+        const_cast<AssetManager*>(this)->setError("AssetManager not initialized");
+        return false;
+    }
+
+    if (!m_renderer) {
+        const_cast<AssetManager*>(this)->setError("Invalid renderer");
+        return false;
+    }
+
+    return true;
+}
+
+void AssetManager::setError(const std::string& error) {
+    m_lastError = error;
+    logError(error);
+}
+
+void AssetManager::logInfo(const std::string& message) const {
+    SDL_LogInfo(SDL_LOG_CATEGORY_APPLICATION, "[AssetManager] %s", message.c_str());
+}
+
+void AssetManager::logError(const std::string& message) const {
+    SDL_LogError(SDL_LOG_CATEGORY_APPLICATION, "[AssetManager] %s", message.c_str());
+}
diff --git a/src/core/AssetManager.h b/src/core/AssetManager.h
new file mode 100644
index 0000000..db329d3
--- /dev/null
+++ b/src/core/AssetManager.h
@@ -0,0 +1,109 @@
+#pragma once
+
+#include <SDL3/SDL.h>
+#include <SDL3_ttf/SDL_ttf.h>
+#include <string>
+#include <unordered_map>
+#include <memory>
+#include <functional>
+
+// Forward declarations
+class FontAtlas;
+class Audio;
+class SoundEffectManager;
+
+/**
+ * AssetManager - Centralized resource management following SOLID principles
+ * 
+ * Responsibilities:
+ * - Texture loading and management (BMP, PNG via SDL)
+ * - Font loading and caching (TTF via FontAtlas)
+ * - Audio resource coordination (MP3 via Audio, WAV via SoundEffectManager)
+ * - Resource lifecycle management (loading, caching, cleanup)
+ * - Error handling and fallback mechanisms
+ * 
+ * Design Principles:
+ * - Single Responsibility: Only handles asset loading/management
+ * - Open/Closed: Easy to extend with new asset types
+ * - Dependency Inversion: Uses interfaces for audio systems
+ * - Interface Segregation: Separate methods for different asset types
+ */
+class AssetManager {
+public:
+    AssetManager();
+    ~AssetManager();
+
+    // Lifecycle management
+    bool initialize(SDL_Renderer* renderer);
+    void shutdown();
+
+    // Texture management
+    SDL_Texture* loadTexture(const std::string& id, const std::string& filepath);
+    SDL_Texture* getTexture(const std::string& id) const;
+    bool unloadTexture(const std::string& id);
+    void setDefaultTexturePath(const std::string& path) { m_defaultTexturePath = path; }
+
+    // Font management
+    bool loadFont(const std::string& id, const std::string& filepath, int baseSize = 24);
+    FontAtlas* getFont(const std::string& id) const;
+    bool unloadFont(const std::string& id);
+    void setDefaultFontPath(const std::string& path) { m_defaultFontPath = path; }
+
+    // Audio management (coordinates with existing Audio and SoundEffectManager)
+    bool loadMusicTrack(const std::string& filepath);
+    bool loadSoundEffect(const std::string& id, const std::string& filepath);
+    bool loadSoundEffectWithFallback(const std::string& id, const std::string& baseName);
+    void startBackgroundMusicLoading();
+    bool isMusicLoadingComplete() const;
+    int getLoadedMusicTrackCount() const;
+
+    // Batch loading operations
+    struct LoadingTask {
+        enum Type { TEXTURE, FONT, MUSIC, SOUND_EFFECT };
+        Type type;
+        std::string id;
+        std::string filepath;
+        int fontSize = 24; // For fonts only
+    };
+    
+    void addLoadingTask(const LoadingTask& task);
+    void executeLoadingTasks(std::function<void(float)> progressCallback = nullptr);
+    void clearLoadingTasks();
+
+    // Resource queries
+    size_t getTextureCount() const { return m_textures.size(); }
+    size_t getFontCount() const { return m_fonts.size(); }
+    bool isResourceLoaded(const std::string& id) const;
+
+    // Error handling
+    std::string getLastError() const { return m_lastError; }
+    void clearLastError() { m_lastError.clear(); }
+
+    // Asset path utilities
+    static std::string getAssetPath(const std::string& relativePath);
+    static bool fileExists(const std::string& filepath);
+
+private:
+    // Resource storage
+    std::unordered_map<std::string, SDL_Texture*> m_textures;
+    std::unordered_map<std::string, std::unique_ptr<FontAtlas>> m_fonts;
+    std::vector<LoadingTask> m_loadingTasks;
+
+    // System references
+    SDL_Renderer* m_renderer;
+    Audio* m_audioSystem;              // Pointer to singleton
+    SoundEffectManager* m_soundSystem; // Pointer to singleton
+
+    // Configuration
+    std::string m_defaultTexturePath;
+    std::string m_defaultFontPath;
+    std::string m_lastError;
+    bool m_initialized;
+
+    // Helper methods
+    SDL_Texture* loadTextureFromFile(const std::string& filepath);
+    bool validateRenderer() const;
+    void setError(const std::string& error);
+    void logInfo(const std::string& message) const;
+    void logError(const std::string& message) const;
+};