The Disassembly reference article from the English Wikipedia on 24-Apr-2004
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Disassembly

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In computer programming, the disassembly is the result when machine code is translated back into assembly language. Most of the useful information, like variable names, is stripped during assembly and can not be recovered during 'disassembly'.

Results can be greatly improved with an intelligent disassembler which can have a symbol table hand written to control the process.