Service-Oriented Computing (SOC) enables the development and design of loosely coupled software components for integration with other software system. Since most legacy system were not designed and developed with services components, current legacy software systems require modernization (reengineered) into a target system made up of a set of loosely coupled services. A methodology for service-oriented software reengineering (SoSR) is proposed for applying SOC to legacy systems. The SoSR methodology, a synthesis of best practices, is architecture-centric, service-oriented, role-specific, and model-driven. It is conceptualized from a three-service- participants model, 4+1 view model, and RACI chart. The SoSR methodology is applied in the modernization of a legacy system, a retail business information systems. The results show that this methodology can help software developers and system integrators in reengineering tightly coupled legacy information systems into service-oriented information systems. By including a business process engine for executing composite services with existing applications and database servers, SOC can affect future information system design, deployment, and integration.