Hardware and software are not going hand in glove with each other; hardware is growing at a faster rate. Now we are having multiprocessor on a single machine compared to having a singular processor on a machine few years ago. The programs running on a single processor machine would run as a single thread program; if we give the same program to a multiprocessor machine still this program would run as a single thread program making use of only one processor and not making use of other processors. This leads to under utilization of processors available on multiprocessor machine. This work report proposes the methodology for restructuring procedure oriented programs say C Language program in the same relative abstraction level in the form of sequence of automatic and semi-automatic techniques. Here the input program is divided into chunks of smaller programs called slices, & creating threads for each, so that these threads can be executed in parallel by giving them to a multiprocessor machine. This work deals with the implementation of different intermediate graphical representations and tabular representations for an input source program such as the Control flow Graph.