diff --git a/arch/xtensa/Kconfig b/arch/xtensa/Kconfig
index c979b60b751..6de6e8cf477 100644
--- a/arch/xtensa/Kconfig
+++ b/arch/xtensa/Kconfig
@@ -124,21 +124,11 @@ config XTENSA_IMEM_USE_SEPARATE_HEAP
 		are not possible with the provided buffer(s).
 		Mainly, when the provided buffer comes from external RAM and a DMA or flash
 		operation is going to be performed.
-
-		This separate heap will be part of the internal DRAM.  It starts right after .data
-		and ends at the configurable size given by the OPTION XTENSA_IMEM_REGION_SIZE.
-
-config XTENSA_IMEM_MAXIMIZE_HEAP_REGION
-	bool "Use a maximum separate heap for internal memory"
-	default n
-	depends on XTENSA_IMEM_USE_SEPARATE_HEAP
-	help
-		This separate heap will be part of the internal DRAM.  It starts right after .data
-		and ends at the (HEAP_REGION1_END - HEAP_REGION_OFFSET).
+		This separate heap will be part of the internal DRAM.
 
 config XTENSA_IMEM_REGION_SIZE
 	hex "DRAM region size for internal use"
-	depends on XTENSA_IMEM_USE_SEPARATE_HEAP && !XTENSA_IMEM_MAXIMIZE_HEAP_REGION
+	depends on XTENSA_IMEM_USE_SEPARATE_HEAP
 	default 0x18000
 
 source arch/xtensa/src/lx6/Kconfig
diff --git a/arch/xtensa/include/esp32/memory_layout.h b/arch/xtensa/include/esp32/memory_layout.h
index 1bc2c7817bd..edd880ba434 100644
--- a/arch/xtensa/include/esp32/memory_layout.h
+++ b/arch/xtensa/include/esp32/memory_layout.h
@@ -38,10 +38,6 @@
  *
  * _sheap                                    eg. 3ffc 8c6c
  *     :
- *     : g_iheap (CONFIG_XTENSA_IMEM_USE_SEPARATE_HEAP)
- *     :
- * _sheap + CONFIG_XTENSA_IMEM_REGION_SIZE   eg. 3ffd ebfc
- *     :
  *     : g_mmheap region1
  *     :
  * HEAP_REGION1_END                              3ffd fff0
@@ -50,6 +46,10 @@
  *     :
  * HEAP_REGION2_START                            3ffe 1330 or 3ffe 7e40
  *     :
+ *     : g_iheap (CONFIG_XTENSA_IMEM_USE_SEPARATE_HEAP)
+ *     :
+ * HEAP_REGION2_START + CONFIG_XTENSA_IMEM_REGION_SIZE
+ *     :
  *     : g_mmheap region2
  *     :
  *     : about 123KB
@@ -63,7 +63,7 @@
  */
 
 #ifndef HEAP_REGION1_END
-#define HEAP_REGION1_END    0x3ffdfff0
+#  define HEAP_REGION1_END    0x3ffdfff0
 #endif
 
 /* Region 2 of the heap is the area from the end of the ROM data to the end
@@ -71,6 +71,9 @@
  * the following defines the start of region2.
  * N.B: That ROM data consists of 2 regions, one per CPU.  If SMP is not
  * enabled include APP's region with the heap.
+ *
+ * When an internal heap is enabled this region starts at an offset equal to
+ * the size of the internal heap. (see esp32_imem.c)
  */
 
 #ifndef CONFIG_SMP
@@ -80,18 +83,16 @@
 #endif
 
 #ifdef CONFIG_XTENSA_IMEM_USE_SEPARATE_HEAP
-#define	XTENSA_IMEM_REGION_SIZE	CONFIG_XTENSA_IMEM_REGION_SIZE
+#  define	XTENSA_IMEM_REGION_SIZE	CONFIG_XTENSA_IMEM_REGION_SIZE
 #else
-#define	XTENSA_IMEM_REGION_SIZE	0
+#  define	XTENSA_IMEM_REGION_SIZE	0
 #endif
 
-/* If CONFIG_XTENSA_IMEM_MAXIMIZE_HEAP_REGION is defined, it means
- * using maximum separate heap for internal memory, but part of
- * the available memory is reserved for the Region 1 heap.
- */
+/* Internal heap starts at the end of the ROM data. */
 
-#ifdef CONFIG_XTENSA_IMEM_MAXIMIZE_HEAP_REGION
-#ifndef HEAP_REGION_OFFSET
-#define HEAP_REGION_OFFSET      0x2000
-#endif
+#ifndef CONFIG_SMP
+#  define ESP32_IMEM_START  0x3ffe1330
+#else
+#  define ESP32_IMEM_START  0x3ffe7e40
 #endif
+
diff --git a/arch/xtensa/src/esp32/esp32_allocateheap.c b/arch/xtensa/src/esp32/esp32_allocateheap.c
index db7fc7f86bc..866e78eef5b 100644
--- a/arch/xtensa/src/esp32/esp32_allocateheap.c
+++ b/arch/xtensa/src/esp32/esp32_allocateheap.c
@@ -76,19 +76,10 @@
 void up_allocate_heap(FAR void **heap_start, size_t *heap_size)
 {
   board_autoled_on(LED_HEAPALLOCATE);
-#ifdef CONFIG_XTENSA_IMEM_MAXIMIZE_HEAP_REGION
-  *heap_size = (size_t)HEAP_REGION_OFFSET;
-  *heap_start = (FAR void *)(HEAP_REGION1_END - *heap_size);
-#else
-  *heap_start = (FAR void *)&_sheap + XTENSA_IMEM_REGION_SIZE;
-
-  /* If the following DEBUGASSERT fails,
-   * probably you have too large CONFIG_XTENSA_IMEM_REGION_SIZE.
-   */
 
+  *heap_start = (FAR void *)&_sheap;
   DEBUGASSERT(HEAP_REGION1_END > (uintptr_t)*heap_start);
   *heap_size = (size_t)(HEAP_REGION1_END - (uintptr_t)*heap_start);
-#endif
 }
 
 /****************************************************************************
@@ -103,8 +94,10 @@ void up_allocate_heap(FAR void **heap_start, size_t *heap_size)
 #if CONFIG_MM_REGIONS > 1
 void xtensa_add_region(void)
 {
-  umm_addregion((FAR void *)HEAP_REGION2_START,
-                (size_t)(uintptr_t)&_eheap - HEAP_REGION2_START);
+  size_t region2_start = HEAP_REGION2_START + XTENSA_IMEM_REGION_SIZE;
+
+  umm_addregion((FAR void *)region2_start,
+                (size_t)(uintptr_t)&_eheap - region2_start);
 
 #if defined(CONFIG_ESP32_SPIRAM)
   /* Check for any additional memory regions */
diff --git a/arch/xtensa/src/esp32/esp32_imm.c b/arch/xtensa/src/esp32/esp32_imm.c
index 530da5ee807..0ef57a019f1 100644
--- a/arch/xtensa/src/esp32/esp32_imm.c
+++ b/arch/xtensa/src/esp32/esp32_imm.c
@@ -61,20 +61,8 @@ void xtensa_imm_initialize(void)
   void  *start;
   size_t size;
 
-  start = (FAR void *)&_sheap;
-#ifdef CONFIG_XTENSA_IMEM_MAXIMIZE_HEAP_REGION
-  size_t offset = HEAP_REGION_OFFSET;
-  size = (size_t)(HEAP_REGION1_END - (uintptr_t)start - offset);
-#else
-
-  /* If the following DEBUGASSERT fails,
-   * probably you have too large CONFIG_XTENSA_IMEM_REGION_SIZE.
-   */
-
-  size = CONFIG_XTENSA_IMEM_REGION_SIZE;
-  DEBUGASSERT(HEAP_REGION1_END >  ((uintptr_t)start + size));
-#endif
-
+  start = (FAR void *)ESP32_IMEM_START;
+  size  = CONFIG_XTENSA_IMEM_REGION_SIZE;
   mm_initialize(&g_iheap, start, size);
 
 #if defined(CONFIG_FS_PROCFS) && !defined(CONFIG_FS_PROCFS_EXCLUDE_MEMINFO)