diff --git a/src/machinery/CMakeLists.txt b/src/machinery/CMakeLists.txt
index 3b32b59..2c8ac3e 100644
--- a/src/machinery/CMakeLists.txt
+++ b/src/machinery/CMakeLists.txt
@@ -24,6 +24,7 @@ add_library(${PROJECT_NAME} SHARED
 	scantask/contenttype.cpp
 	scantask/mime.cpp
 	scantask/setbasic.cpp
+	make_filerecord_tree.cpp
 )
 
 target_include_directories(${PROJECT_NAME} SYSTEM
diff --git a/src/machinery/make_filerecord_tree.cpp b/src/machinery/make_filerecord_tree.cpp
new file mode 100644
index 0000000..9f8be30
--- /dev/null
+++ b/src/machinery/make_filerecord_tree.cpp
@@ -0,0 +1,91 @@
+/* Copyright 2015, 2016, Michele Santullo
+ * This file is part of "dindexer".
+ *
+ * "dindexer" is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation, either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * "dindexer" is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with "dindexer".  If not, see <http://www.gnu.org/licenses/>.
+ */
+
+#include "dindexer-machinery/make_filerecord_tree.hpp"
+#include "dindexer-machinery/recorddata.hpp"
+#include "pathname.hpp"
+#include <algorithm>
+#include <stack>
+
+namespace mchlib {
+	namespace {
+		class Counter {
+		public:
+			Counter() : m_count(0) {}
+			std::size_t operator()() {return m_count++;}
+		private:
+			std::size_t m_count;
+		};
+	} //unnamed namespace
+
+	FileRecordNode::FileRecordNode() = default;
+	FileRecordNode::~FileRecordNode() = default;
+
+	std::vector<FileRecordNode> make_filerecord_tree (const std::vector<FileRecordData>& parRecords) {
+		if (parRecords.empty())
+			return std::vector<FileRecordNode>();
+
+		std::vector<std::size_t> sorted_indices(parRecords.size());
+
+		std::generate(sorted_indices.begin(), sorted_indices.end(), Counter());
+		std::sort(sorted_indices.begin(), sorted_indices.end(), [&parRecords](std::size_t a, std::size_t b) {
+			return parRecords[a].path() < parRecords[b].path();
+		});
+
+		FileRecordNode retval;
+		FileRecordNode* curr_node = &retval;
+		std::stack<FileRecordNode*> node_stack;
+
+		assert(not sorted_indices.empty());
+		PathName prev_dir("");
+
+		for (auto idx : sorted_indices) {
+			const FileRecordData& record = parRecords[idx];
+			PathName curr_path(record.path());
+
+			//1) new path is subpath
+			if (is_ancestor(prev_dir, curr_path, 0)) {
+				curr_node->children.emplace_back(idx);
+			}
+			//2) new path is different
+			else {
+				while (not node_stack.empty()) {
+					curr_node = node_stack.top();
+					node_stack.pop();
+
+					PathName test_path(parRecords[curr_node->index].path());
+					if (are_siblings(test_path, curr_path) or is_ancestor(test_path, curr_path, 0)) {
+						prev_dir.swap(test_path);
+						break;
+					}
+				};
+
+				assert(curr_node);
+				curr_node->children.emplace_back(idx);
+			}
+
+			if (record.is_directory) {
+				node_stack.push(curr_node);
+				assert(not curr_node->children.empty());
+				curr_node = &curr_node->children.back();
+				prev_dir.swap(curr_path);
+			}
+		}
+
+		return retval.children;
+	}
+} //namespace mchlib
diff --git a/src/machinery/pathname.cpp b/src/machinery/pathname.cpp
index 8c1e655..0476334 100644
--- a/src/machinery/pathname.cpp
+++ b/src/machinery/pathname.cpp
@@ -218,6 +218,42 @@ namespace mchlib {
 		return parPath[sz - 1];
 	}
 
+	bool is_ancestor (const PathName& parAncestor, const PathName& parChild, std::size_t parMaxLevels) {
+		const std::size_t anc_atom_count = parAncestor.atom_count();
+		const std::size_t cld_atom_count = parChild.atom_count();
+
+		if (anc_atom_count + parMaxLevels >= cld_atom_count or not parMaxLevels) {
+			assert(not parMaxLevels or anc_atom_count <= cld_atom_count);
+			const std::size_t min_count = std::min(anc_atom_count, cld_atom_count);
+			for (std::size_t z = 0; z < min_count; ++z) {
+				if (parAncestor[z] != parChild[z])
+					return false;
+			}
+			return true;
+		}
+		else {
+			return false;
+		}
+	}
+
+	bool are_siblings (const PathName& parA, const PathName& parB) {
+		const std::size_t atom_count = parA.atom_count();
+		if (atom_count != parB.atom_count()) {
+			return false;
+		}
+		else if (1 >= atom_count) {
+			return true;
+		}
+		else {
+			assert(atom_count > 1);
+			for (std::size_t z = 0; z < atom_count - 1; ++z) {
+				if (parA[z] != parB[z])
+					return false;
+			}
+			return true;
+		}
+	}
+
 	PathName& PathName::pop_right() {
 		m_pool.pop();
 		return *this;
diff --git a/src/machinery/pathname.hpp b/src/machinery/pathname.hpp
index 46ecf30..1490fda 100644
--- a/src/machinery/pathname.hpp
+++ b/src/machinery/pathname.hpp
@@ -59,6 +59,8 @@ namespace mchlib {
 	PathName make_relative_path ( const PathName& parBasePath, const PathName& parOtherPath );
 	std::ostream& operator<< ( std::ostream& parStream, const PathName& parPath );
 	const boost::string_ref basename ( const PathName& parPath );
+	bool is_ancestor (const PathName& parAncestor, const PathName& parChild, std::size_t parMaxLevels);
+	bool are_siblings (const PathName& parA, const PathName& parB);
 } //namespace mchlib
 
 #endif
diff --git a/test/unit/CMakeLists.txt b/test/unit/CMakeLists.txt
index 77cba59..50c111d 100644
--- a/test/unit/CMakeLists.txt
+++ b/test/unit/CMakeLists.txt
@@ -6,6 +6,7 @@ add_executable(${PROJECT_NAME}
 	test_glob2regex.cpp
 	test_tiger_string_conv.cpp
 	test_lexical_cast.cpp
+	test_make_filerecord_tree.cpp
 	test_pathname.cpp
 )
 
diff --git a/test/unit/test_make_filerecord_tree.cpp b/test/unit/test_make_filerecord_tree.cpp
new file mode 100644
index 0000000..5e1bb10
--- /dev/null
+++ b/test/unit/test_make_filerecord_tree.cpp
@@ -0,0 +1,63 @@
+/* Copyright 2015, 2016, Michele Santullo
+ * This file is part of "dindexer".
+ *
+ * "dindexer" is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation, either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * "dindexer" is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with "dindexer".  If not, see <http://www.gnu.org/licenses/>.
+ */
+
+#include "dindexer-machinery/make_filerecord_tree.hpp"
+#include "dindexer-machinery/recorddata.hpp"
+#include <gtest/gtest.h>
+#include <iostream>
+
+TEST(machinery, make_filerecord_tree) {
+	using mchlib::make_filerecord_tree;
+	using mchlib::FileRecordNode;
+	using mchlib::FileRecordData;
+
+	std::vector<FileRecordData> records {
+		{"unit/CMakeFiles/dindexer-test.dir/test_guess_content_type.cpp.o", 0, 0, 0, 4, false, false},
+		{"unit/CMakeFiles/dindexer-test.dir/build.make", 0, 0, 0, 4, false, false},
+		{"unit_cli/CMakeFiles", 0, 0, 0, 2, true, false},
+		{"unit_cli/CMakeFiles/dindexer-test_cli.dir/C.includecache", 0, 0, 0, 4, false, false},
+		{"unit/CMakeFiles", 0, 0, 0, 2, true, false},
+		{"unit_cli/cmake_install.cmake", 0, 0, 0, 2, false, false},
+		{"unit_cli/CTestTestfile.cmake", 0, 0, 0, 2, false, false},
+		{"gtest/CMakeFiles/gtest_main.dir/src/gtest_main.cc.o", 0, 0, 0, 4, false, false},
+		{"gtest/CMakeFiles/gtest_main.dir/link.txt", 0, 0, 0, 4, false, false},
+		{"gtest/CMakeFiles/CMakeDirectoryInformation.cmake", 0, 0, 0, 4, false, false},
+		{"unit_cli/Makefile", 0, 0, 0, 2, false, false},
+		{"gtest/CMakeFiles/progress.marks", 0, 0, 0, 3, false, false},
+		{"gtest/CMakeFiles/gtest.dir", 0, 0, 0, 3, true, false},
+		{"unit/Makefile", 0, 0, 0, 2, false, false},
+		{"unit/cmake_install.cmake", 0, 0, 0, 2, false, false},
+		{"unit/dindexer-test", 0, 0, 0, 2, false, false},
+		{"unit_cli/CMakeFiles/CMakeDirectoryInformation.cmake", 0, 0, 0, 3, false, false},
+		{"unit_cli/CMakeFiles/progress.marks", 0, 0, 0, 3, false, false},
+		{"gtest", 0, 0, 0, 1, true, false},
+		{"gtest/CMakeFiles/gtest_main.dir/depend.internal", 0, 0, 0, 4, false, false},
+		{"gtest/CMakeFiles/gtest_main.dir/src", 0, 0, 0, 4, true, false},
+		{"unit/CTestTestfile.cmake", 0, 0, 0, 2, false, false},
+		{"unit/CMakeFiles/CMakeDirectoryInformation.cmake", 0, 0, 0, 3, false, false},
+		{"unit/CMakeFiles/progress.marks", 0, 0, 0, 3, false, false},
+		{"gtest/CMakeFiles/gtest.dir/cmake_clean_target.cmake", 0, 0, 0, 4, false, false},
+		{"gtest/CMakeFiles/gtest.dir/build.make", 0, 0, 0, 4, false, false},
+		{"gtest/CMakeFiles/gtest.dir/cmake_clean.cmake", 0, 0, 0, 4, false, false},
+		{"unit", 0, 0, 0, 1, true, false}
+	};
+	std::vector<FileRecordNode> results = make_filerecord_tree(records);
+
+	for (const auto& result : results) {
+		std::cout << result.index << ' ' << records[result.index].path() << '\n';
+	}
+}