diff --git a/dlls/dmusic/dmusic.c b/dlls/dmusic/dmusic.c
index a74a31e68bf..cc798ce4d92 100644
--- a/dlls/dmusic/dmusic.c
+++ b/dlls/dmusic/dmusic.c
@@ -22,9 +22,132 @@
 #include <stdio.h>
 
 #include "dmusic_private.h"
+#include "wine/heap.h"
 
 WINE_DEFAULT_DEBUG_CHANNEL(dmusic);
 
+struct master_clock {
+    IReferenceClock IReferenceClock_iface;
+    LONG ref;
+    double freq;
+    REFERENCE_TIME last_time;
+};
+
+static inline struct master_clock *impl_from_IReferenceClock(IReferenceClock *iface)
+{
+    return CONTAINING_RECORD(iface, struct master_clock, IReferenceClock_iface);
+}
+
+static HRESULT WINAPI master_IReferenceClock_QueryInterface(IReferenceClock *iface, REFIID riid,
+        void **ret_iface)
+{
+    TRACE("(%p, %s, %p)\n", iface, debugstr_dmguid(riid), ret_iface);
+
+    if (IsEqualIID(riid, &IID_IUnknown) || IsEqualIID(riid, &IID_IReferenceClock))
+        *ret_iface = iface;
+    else {
+        WARN("no interface for %s\n", debugstr_dmguid(riid));
+        *ret_iface = NULL;
+        return E_NOINTERFACE;
+    }
+
+    IReferenceClock_AddRef(iface);
+
+    return S_OK;
+}
+
+static ULONG WINAPI master_IReferenceClock_AddRef(IReferenceClock *iface)
+{
+    struct master_clock *This = impl_from_IReferenceClock(iface);
+    ULONG ref = InterlockedIncrement(&This->ref);
+
+    TRACE("(%p) ref = %u\n", iface, ref);
+
+    return ref;
+}
+
+static ULONG WINAPI master_IReferenceClock_Release(IReferenceClock *iface)
+{
+    struct master_clock *This = impl_from_IReferenceClock(iface);
+    ULONG ref = InterlockedDecrement(&This->ref);
+
+    TRACE("(%p) ref = %u\n", iface, ref);
+
+    if (!ref)
+        heap_free(This);
+
+    return ref;
+}
+
+static HRESULT WINAPI master_IReferenceClock_GetTime(IReferenceClock *iface,
+        REFERENCE_TIME *time)
+{
+    struct master_clock *This = impl_from_IReferenceClock(iface);
+    LARGE_INTEGER counter;
+    HRESULT hr;
+
+    TRACE("(%p, %p)\n", iface, time);
+
+    QueryPerformanceCounter(&counter);
+    *time = counter.QuadPart * This->freq;
+    hr = (*time == This->last_time) ? S_FALSE : S_OK;
+    This->last_time = *time;
+
+    return hr;
+}
+
+static HRESULT WINAPI master_IReferenceClock_AdviseTime(IReferenceClock *iface,
+        REFERENCE_TIME base, REFERENCE_TIME offset, HANDLE event, DWORD *cookie)
+{
+    TRACE("(%p, %s, %s, %p, %p): method not implemented\n", iface, wine_dbgstr_longlong(base),
+            wine_dbgstr_longlong(offset), event, cookie);
+    return E_NOTIMPL;
+}
+
+static HRESULT WINAPI master_IReferenceClock_AdvisePeriodic(IReferenceClock *iface,
+        REFERENCE_TIME start, REFERENCE_TIME period, HANDLE semaphore, DWORD *cookie)
+{
+    TRACE("(%p, %s, %s, %p, %p): method not implemented\n", iface, wine_dbgstr_longlong(start),
+            wine_dbgstr_longlong(period), semaphore, cookie);
+    return E_NOTIMPL;
+}
+
+static HRESULT WINAPI master_IReferenceClock_Unadvise(IReferenceClock *iface, DWORD cookie)
+{
+    TRACE("(%p, %#x): method not implemented\n", iface, cookie);
+    return E_NOTIMPL;
+}
+
+static const IReferenceClockVtbl master_clock_vtbl = {
+    master_IReferenceClock_QueryInterface,
+    master_IReferenceClock_AddRef,
+    master_IReferenceClock_Release,
+    master_IReferenceClock_GetTime,
+    master_IReferenceClock_AdviseTime,
+    master_IReferenceClock_AdvisePeriodic,
+    master_IReferenceClock_Unadvise,
+};
+
+static HRESULT master_clock_create(IReferenceClock **clock)
+{
+    struct master_clock *obj;
+    LARGE_INTEGER freq;
+
+    TRACE("(%p)\n", clock);
+
+    if (!(obj = heap_alloc_zero(sizeof(*obj))))
+        return E_OUTOFMEMORY;
+
+    obj->IReferenceClock_iface.lpVtbl = &master_clock_vtbl;
+    obj->ref = 1;
+    QueryPerformanceFrequency(&freq);
+    obj->freq = 10000000.0 / freq.QuadPart;
+
+    *clock = &obj->IReferenceClock_iface;
+
+    return S_OK;
+}
+
 static inline IDirectMusic8Impl *impl_from_IDirectMusic8(IDirectMusic8 *iface)
 {
     return CONTAINING_RECORD(iface, IDirectMusic8Impl, IDirectMusic8_iface);
@@ -483,7 +606,7 @@ HRESULT WINAPI DMUSIC_CreateDirectMusicImpl(LPCGUID riid, LPVOID* ret_iface, LPU
 
     dmusic->IDirectMusic8_iface.lpVtbl = &DirectMusic8_Vtbl;
     dmusic->ref = 1;
-    ret = DMUSIC_CreateReferenceClockImpl(&IID_IReferenceClock, (void **)&dmusic->master_clock, NULL);
+    ret = master_clock_create(&dmusic->master_clock);
     if (FAILED(ret)) {
         HeapFree(GetProcessHeap(), 0, dmusic);
         return ret;
diff --git a/dlls/dmusic/tests/dmusic.c b/dlls/dmusic/tests/dmusic.c
index d071e1cdef6..f6c417af306 100644
--- a/dlls/dmusic/tests/dmusic.c
+++ b/dlls/dmusic/tests/dmusic.c
@@ -801,26 +801,26 @@ static void test_master_clock(void)
     hr = IReferenceClock_GetTime(clock, &time1);
     ok(hr == S_OK, "Got hr %#x.\n", hr);
     time2 = counter.QuadPart * 10000000.0 / freq.QuadPart;
-    todo_wine ok(abs(time1 - time2) < 20 * 10000, "Expected about %s, got %s.\n",
+    ok(abs(time1 - time2) < 20 * 10000, "Expected about %s, got %s.\n",
             wine_dbgstr_longlong(time2), wine_dbgstr_longlong(time1));
 
     hr = IReferenceClock_GetTime(clock, &time2);
-    todo_wine ok(hr == (time2 == time1 ? S_FALSE : S_OK), "Got hr %#x.\n", hr);
+    ok(hr == (time2 == time1 ? S_FALSE : S_OK), "Got hr %#x.\n", hr);
 
     Sleep(100);
     hr = IReferenceClock_GetTime(clock, &time2);
     ok(hr == S_OK, "Got hr %#x.\n", hr);
-    todo_wine ok(time2 - time1 > 80 * 10000, "Expected about %s, but got %s.\n",
+    ok(time2 - time1 > 80 * 10000, "Expected about %s, but got %s.\n",
             wine_dbgstr_longlong(time1 + 100 * 10000), wine_dbgstr_longlong(time2));
 
     hr = IReferenceClock_AdviseTime(clock, 0, 0, NULL, &cookie);
-    todo_wine ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
+    ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
 
     hr = IReferenceClock_AdvisePeriodic(clock, 0, 0, NULL, &cookie);
-    todo_wine ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
+    ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
 
     hr = IReferenceClock_Unadvise(clock, 0);
-    todo_wine ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
+    ok(hr == E_NOTIMPL, "Got hr %#x.\n", hr);
 
     IReferenceClock_Release(clock);