AFAIK, there is no SRAM on the MP2x00 series. Instead, there are two Flash chips for a total of 4 MB of Flash.
The MP2100 has 4 MB of DRAM.
Heap is a technical word for a collection of pointers and handles. There are several heaps, and also pages not used in heaps. You cannot say "There is 4 MB of DRAM that is the heap" it's a kind of nonsense as heaps are growable (well, apparently not on the NewtonOS), they can be created and deleted.
There are a lot of software showing you the NewtonScript heaps statistics. It usually says something between 200 kb and 400 kb on the MP2100. But of course, this is not the whole memory.
Memory pages are used:
a/ in the system heap for drivers, c++ code, system memory chunks
b/ in the NewtonScript heap
c/ in the virtual memory system: the data is placed there for decompression
d/ for the system patches.
You can read a more complete description of the memory (although probably outdated and partially wrong) in the FAQ for the Newton community, for example:
http://www.chuma.org/newton/faq/ http://members.aol.com/thisolnewt/FAQ/
Paul
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Newton Evangelist and developer:
http://www.kallisys.com/newton/