Abstract: “Service Oriented Software Engineering is the most promising engineering paradigm in industry now-a-days. It focuses on development of software systems based on reusable services that can distributed in nature. Migrating legacy system developed in any language to Service Oriented Paradigm is in trend now. Enterprises have more powerful software with lesser cost. There has always been a difference between the methods of migration proposed by academia and as used in industry. Academia suggests that while migration, legacy system should be reverse engineered. But in practice, legacy systems are forward engineered. The paper tries to fill the agreement gap between Industry and Academia upon the migration of legacy system to SOA system. In this research, Memory and CPU utilization of various events of legacy system, Forward Engineered SOA system, and Backward Engineered SOA system were recorded. Recommendation is given that migration technique should be chosen by keeping these trade-offs in”

Keywords: service; service oriented software engineering; migration; legacy to SOA