http://www.scitools.com/products/understand/

Understand 2.0  is the new version of our product for source code analysis, reverse engineering, code visualization and calculating code metrics. In use by tens of thousands of users world wide, it is a sophisticated tool especially valuable for maintaining impossibly large or complex amounts of source code. Multi-million SLOC projects are common with our users. There are three editions, Engineer, Pro and Analyst, with feature sets for different types of users.
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