AbstractStarting from the need for formalization and models to represent and repeat reverse‐engineering activities, this paper presents a proposal in the field of data flow analysis. In particular, the authors propose a formal model for a practical approach to the reconstruction of intermodular data flow associated with the structure charts of a Pascal software system. Specific matrices extracted straight from code are presented and matrix calculation is then exploited to obtain a final matrix containing all the information needed for the reconstruction of the data flow. Finally, this flow is reconstructed by means of transformations on the elements in this matri