With the rapid growth of the Internet and pervasive computing activities, the migration of back-end legacy systems to network centric environments has become a focal point for researchers and practitioners alike. To leverage back -end legacy services into Web-enabled environments, this paper proposes an incremental and iterative migration framework where legacy procedural source code is reengineered into an object-oriented platform. The reengineering framework allows for the representation of the legacy source in the form of XML notated Abstract Syntax Trees. Consequently, the extraction of an object-oriented model from the original source code is based on the analysis of source code features in the original system that can be used to identify classes, associations, aggregations, and polymorphic patterns in the new target system.