diff --git a/src/ir.rs b/src/ir.rs
index 1ef19ee..34c34c3 100644
--- a/src/ir.rs
+++ b/src/ir.rs
@@ -1,7 +1,18 @@
-#[derive(Debug, Clone, Copy)]
+use std::collections::HashMap;
+
+use dbg_pls::DebugPls;
+use logos::Span;
+
+use crate::{
+    error::{CompilerError, Result},
+    parser,
+    parser::{ExprKind, StmtKind},
+};
+
+#[derive(Debug, Clone, Copy, DebugPls)]
 pub struct Register(u8);
 
-#[derive(Debug, Clone, Copy)]
+#[derive(Debug, Clone, Copy, DebugPls)]
 pub enum Place {
     Register(Register),
     /// `[r5]`
@@ -10,18 +21,18 @@ pub enum Place {
     AddrLiteral(u64),
 }
 
-#[derive(Debug, Clone, Copy)]
+#[derive(Debug, Clone, Copy, DebugPls)]
 pub enum Value {
     Literal(u64),
     Place(Place),
 }
 
-#[derive(Debug, Clone, Copy)]
+#[derive(Debug, Clone, Copy, DebugPls)]
 pub struct Location {
     index: usize,
 }
 
-#[derive(Debug, Clone, Copy)]
+#[derive(Debug, Clone, Copy, DebugPls)]
 pub enum Stmt {
     Mov { to: Place, from: Value },
     Add { to: Place, value: Value },
@@ -31,3 +42,75 @@ pub enum Stmt {
     Jmp { to: Location },
     Cmp { lhs: Value, rhs: Value },
 }
+
+struct CompileCtx {
+    stmts: Vec<Stmt>,
+    spans: Vec<Span>,
+    labels: HashMap<String, usize>,
+}
+
+impl CompileCtx {
+    fn compile(&mut self, ast: impl Iterator<Item = parser::Stmt>) -> Result<()> {
+        for stmt in ast {
+            self.compile_stmt(stmt)?;
+        }
+        Ok(())
+    }
+
+    fn compile_stmt(&mut self, p_stmt: parser::Stmt) -> Result<()> {
+        match p_stmt.kind {
+            StmtKind::Mov { from, to } => {
+                let from = self.compile_value(from)?;
+                let to = self.compile_place(to)?;
+                let stmt = Stmt::Mov { from, to };
+                self.stmts.push(stmt);
+                self.spans.push(p_stmt.span);
+            }
+            _ => todo!("other stmt"),
+        }
+
+        Ok(())
+    }
+
+    fn compile_place(&mut self, expr: parser::Expr) -> Result<Place> {
+        match expr.kind {
+            ExprKind::Register(r) => Ok(Place::Register(Register(r))),
+            ExprKind::Number(_) => Err(CompilerError::simple(
+                "number literals are not allowed in place position".to_string(),
+                expr.span,
+            )),
+            ExprKind::Symbol(_) => Err(CompilerError::simple(
+                "symbol literals are not allowed in place position".to_string(),
+                expr.span,
+            )),
+            ExprKind::Addr(addr) => match addr.kind {
+                ExprKind::Register(r) => Ok(Place::AddrRegister(Register(r))),
+                ExprKind::Number(n) => Ok(Place::AddrLiteral(n)),
+                ExprKind::Addr(nested) => Err(CompilerError::help(
+                    "cannot dereference result of another dereference".to_string(),
+                    nested.span,
+                    "save the first result in a temporary register".to_string(),
+                )),
+                ExprKind::Symbol(_) => todo!("compile to AddrLiteral"),
+            },
+        }
+    }
+
+    fn compile_value(&mut self, expr: parser::Expr) -> Result<Value> {
+        match expr.kind {
+            ExprKind::Number(n) => Ok(Value::Literal(n)),
+            ExprKind::Symbol(_) => todo!("compile to Literal"),
+            _ => Ok(Value::Place(self.compile_place(expr)?)),
+        }
+    }
+}
+
+pub fn compile(ast: impl Iterator<Item = parser::Stmt>) -> Result<(Vec<Stmt>, Vec<Span>)> {
+    let mut ctx = CompileCtx {
+        stmts: Vec::new(),
+        spans: Vec::new(),
+        labels: HashMap::new(),
+    };
+    ctx.compile(ast)?;
+    Ok((ctx.stmts, ctx.spans))
+}