Abstract: The invention relates to a method for developing a translator and a corresponding system, which translator is intended to translate the code of an input language into that of a target language. In the method, a descriptive language (V) is used to depict on a semantic level two source languages that are independent of each other, that is, the said input language (X) and a target language (Y) and conversion instructions are prepared using this descriptive language. The corresponding system includes the translator and accessory files, which convert the input language first of all into the semantic descriptive language (VX), which is converted to the target language converted to the descriptive language (VY), from which the target language code is finally generated. In this way, the conversion instruction is as small as possible.