Several approaches to reverse and re-engineering are based upon program slicing. Unfortunately, for large systems, such as those which typically form the subject of reverse engineering activities, the space and time requirements of slicing can be a barrier to successful application. Faced with this problem, several authors have found it helpful to merge control flow graph (CFG) nodes, thereby improving the space and time requirements of standard slicing algorithms. The node-merging process essentially creates a 'coarser' version of the original CFG. The paper introduces a theory for defining control flow graph node coarsening calculi. The theory formalizes properties of interest, when coarsening is used as a precursor to program slicing. Th...