diff --git a/arch/xtensa/include/esp32/memory_layout.h b/arch/xtensa/include/esp32/memory_layout.h
index 2bfd5a88f9e..5d25843af31 100644
--- a/arch/xtensa/include/esp32/memory_layout.h
+++ b/arch/xtensa/include/esp32/memory_layout.h
@@ -112,23 +112,9 @@
  *
  * When an internal heap is enabled this region starts at an offset equal to
  * the size of the internal heap.
- *
- * The QEMU bootloader image is slightly different than the chip's one.
- * The ROM on PRO and APP CPUs uses different regions for static data.
- * In QEMU, however, we load only one ROM binary, taken from the PRO CPU,
- * and it is used by both CPUs.  So, in QEMU, if we allocate PRO CPUs region
- * early, it will be clobbered once the APP CPU starts.
- * We can delay the allocation to when everything has started through the
- * board_late_initiliaze hook, as is done for the APP data, however this
- * should be fixed from QEMU side.  The following macros, then, just skip
- * PRO CPU's regions when a QEMU image generation is enabled with SMP.
  */
 
-#if defined(CONFIG_ESP32_QEMU_IMAGE) && defined(CONFIG_SMP)
-#  define HEAP_REGION2_START  0x3ffe7e40
-#else
-#  define HEAP_REGION2_START  0x3ffe0450
-#endif
+#define HEAP_REGION2_START  0x3ffe0450
 
 #ifdef CONFIG_SMP
 #  define HEAP_REGION2_END    0x3ffe3f10
diff --git a/arch/xtensa/src/esp32/esp32_allocateheap.c b/arch/xtensa/src/esp32/esp32_allocateheap.c
index 7757512eff7..5a7b32e42ad 100644
--- a/arch/xtensa/src/esp32/esp32_allocateheap.c
+++ b/arch/xtensa/src/esp32/esp32_allocateheap.c
@@ -116,12 +116,6 @@ void xtensa_add_region(void)
   start = (void *)(HEAP_REGION2_START + XTENSA_IMEM_REGION_SIZE);
   size  = (size_t)(uintptr_t)&_eheap - (size_t)start;
   umm_addregion(start, size);
-
-#else
-#ifdef CONFIG_ESP32_QEMU_IMAGE
-  start = (void *)HEAP_REGION2_START;
-  size  = (size_t)(uintptr_t)&_eheap - (size_t)start;
-  umm_addregion(start, size);
 #else
   start = (void *)HEAP_REGION2_START;
   size  = (size_t)(HEAP_REGION2_END - HEAP_REGION2_START);
@@ -131,9 +125,8 @@ void xtensa_add_region(void)
   size  = (size_t)(uintptr_t)&_eheap - (size_t)start;
   umm_addregion(start, size);
 #endif
-#endif
 
-#if !defined(CONFIG_ESP32_QEMU_IMAGE) && !defined(CONFIG_ESP32_BLE)
+#ifndef CONFIG_ESP32_BLE
   start = (void *)HEAP_REGION0_START;
   size  = (size_t)(HEAP_REGION0_END - HEAP_REGION0_START);
   umm_addregion(start, size);