1 To handle the complexity of modern software systems, a software comprehension strategy pointing out the al abstraction level is necessary. In this context, the role of technology is only marginal as the latter produces results which are too closely linked to the implementation aspect, whereas the conceptualization task is typically a human activity. This study proposes a method for data reverse engineering, which, although founded on previous experiences reported in the literature, integrates them with an intensive use of human intervention, thus making it possible to bridge the gap between the implementation of solutions and the conceptual requirements of applications. The reverse engineering of data is guided by the expectations provided by a reference conceptual model, which captures the essence of the application domain, ignoring any specialist aspects stemming from particular technological and organizational solutions. The method was experimented by reconstructing, in a banking ...