This report describes the Service-Oriented Migration and Reuse Technique (SMART). SMART is a technique that helps organizations analyze legacy systems to determine whether their functionality, or subsets of it, can be reasonably exposed as services in a Service- Oriented Architecture (SOA), and thus to achieve greater interoperability. Converting legacy components to services allows systems to remain largely unchanged while exposing functionality to a large number of clients through well-defined service interfaces. A number of organizations are adopting this approach by defining SOAs that include a set of infrastructure common services on which organizations can build additional domain services or applications. SMART considers the specific interactions that will be required by the target SOA and any changes that must be made to the legacy components. An early version of SMART was applied with good success to assist a DoD organization in evaluating the potential for converting components of an existing system into services that would run in a new and tightly constrained SOA environment.