Abstract: A method for translating source code programs written in a procedural computer language in source code programs written in an Object Oriented language. The method of the invention provides a parser which adds to the lexicographic and syntactical analysis of the source code a semantic analysis: a parser is written for identifying the semantic patterns in the source code. At execution, the parser reads the instructions of the procedural language and classify the sequences of instructions identified as using a known pattern. According to the matched patterns, the parser creates different categories of classes containing both functional (linearly translated code) or references to other object instances. Each time an object is discovered in the code it is stored in an Object Dictionary with its description and reused when referred later in the code.