Abstract: This paper proposes a new technique to detect code
clones from the lexical and syntactic point of view, which is based
on PALEX source code representation. The PALEX code contains
the recorded parsing actions and also lexical formatting information
including white spaces and comments. We can record a list of parsing
actions (shift, reduce, and reading a token) during a compiling process
after a compiler finishes analyzing the source code. The proposed
technique has advantages for syntax sensitive approach and language
independency.