diff --git a/internal/cnf/parser/common.go b/internal/cnf/parser/common.go
new file mode 100644
index 0000000..65d9ab3
--- /dev/null
+++ b/internal/cnf/parser/common.go
@@ -0,0 +1,23 @@
+package parser
+
+import (
+	"io"
+)
+
+// Decoder is the common interface shared by parsers
+// cf. encoding/json, etc
+type Decoder interface {
+	Decode(interface{}) error
+}
+
+// Encoder is the common interface shared by parsers
+// cf. encoding/json, etc
+type Encoder interface {
+	Encode(interface{}) error
+}
+
+// T is the common parser interface
+type T interface {
+	NewDecoder(io.Reader) Decoder
+	NewEncoder(io.Writer) Decoder
+}
diff --git a/internal/cnf/parser/nginx/decoder.go b/internal/cnf/parser/nginx/decoder.go
new file mode 100644
index 0000000..74546ca
--- /dev/null
+++ b/internal/cnf/parser/nginx/decoder.go
@@ -0,0 +1,115 @@
+package nginx
+
+import (
+	"bufio"
+	"fmt"
+	"io"
+	"regexp"
+	"strings"
+)
+
+var ErrNullReceiver = fmt.Errorf("decoder receiver must not be null")
+var ErrInvalidReceiver = fmt.Errorf("decoder receiver must be compatible with *[]*Line")
+
+// decoder implements parser.Decoder
+type decoder struct{ reader io.Reader }
+
+func (d *decoder) Decode(v interface{}) error {
+
+	// check 'v'
+	if v == nil {
+		return ErrNullReceiver
+	}
+	vcast, ok := v.(*[]*Line)
+	if !ok {
+		return ErrInvalidReceiver
+	}
+
+	r := bufio.NewReader(d.reader)
+	n := -1 // line number
+
+	// regexes
+	reSection := regexp.MustCompile(`(?m)^([a-z0-9_-]+)\s+\{$`)
+	reAssign := regexp.MustCompile(`(?m)^([a-z0-9_-]+)\s+([^;#]+);$`)
+	reInclude := regexp.MustCompile(`(?m)^include\s+([^;#]+);$`)
+
+	// actual section tree
+	// tree := []Line{}
+
+	for {
+		n++
+
+		l := &Line{Number: n, Type: NONE}
+
+		// 1. read line
+		notrim, err := r.ReadString('\n')
+		if err == io.EOF {
+			break
+		} else if err != nil {
+			return err
+		}
+
+		// 2. ignore empty
+		line := strings.Trim(notrim, " \t\r\n")
+		if len(line) < 1 {
+			continue
+		}
+
+		// 3. get indentation
+		firstChar := 0
+		for ; !in_array(" \t\r\n", notrim[firstChar:][0]); firstChar++ {
+		}
+		l.Indent = notrim[0:firstChar]
+
+		// 3. comment
+		if line[0] == '#' {
+			l.Type = COMMENT
+			l.Components = []string{strings.Trim(line[1:], " \t")}
+		} else if line[0] == ';' {
+			l.Type = COLONCOMMENT
+			l.Components = []string{strings.Trim(line[1:], " \t")}
+		}
+
+		// 4. section
+		if l.Type == NONE {
+			match := reSection.FindStringSubmatch(line)
+			if match != nil {
+				l.Type = SECTION
+				l.Components = match[1:]
+			}
+		}
+
+		// 5. include
+		if l.Type == NONE {
+			match := reInclude.FindStringSubmatch(line)
+			if match != nil {
+				l.Type = INCLUDE
+				l.Components = []string{match[1]}
+			}
+		}
+
+		// 6. assignment
+		if l.Type == NONE {
+			match := reAssign.FindStringSubmatch(line)
+			if match != nil {
+				l.Type = ASSIGNMENT
+				l.Components = match[1:]
+			}
+		}
+
+		*vcast = append(*vcast, l)
+
+	}
+
+	return nil
+
+}
+
+func in_array(haystack string, needle byte) bool {
+	for i, l := 0, len(haystack); i < l; i++ {
+		if haystack[i] == needle {
+			return true
+		}
+	}
+	return false
+}
diff --git a/internal/cnf/parser/nginx/decoder_test.go b/internal/cnf/parser/nginx/decoder_test.go
new file mode 100644
index 0000000..0235269
--- /dev/null
+++ b/internal/cnf/parser/nginx/decoder_test.go
@@ -0,0 +1,98 @@
+package nginx
+
+import (
+	"strings"
+	"testing"
+)
+
+func TestEachLineType(t *testing.T) {
+
+	tests := []struct {
+		Raw        string
+		Components []string
+		Type       LineType
+	}{
+		{"key value;\n", []string{"key", "value"}, ASSIGNMENT},
+		{"key    value;\n", []string{"key", "value"}, ASSIGNMENT},
+		{"key  \t  value;\n", []string{"key", "value"}, ASSIGNMENT},
+		{"key\tvalue;\n", []string{"key", "value"}, ASSIGNMENT},
+		{"ke-y value;\n", []string{"ke-y", "value"}, ASSIGNMENT},
+		{"ke_y value;\n", []string{"ke_y", "value"}, ASSIGNMENT},
+		{"key value;  \n", []string{"key", "value"}, ASSIGNMENT},
+		{"key value;\t\n", []string{"key", "value"}, ASSIGNMENT},
+		{"\tkey value;\n", []string{"key", "value"}, ASSIGNMENT},
+		{"  \t  key value;\n", []string{"key", "value"}, ASSIGNMENT},
+
+		{"include ./file/*.conf;\n", []string{"./file/*.conf"}, INCLUDE},
+		{"include ./file/*.conf;  \n", []string{"./file/*.conf"}, INCLUDE},
+		{"include ./file/*.conf;\t\n", []string{"./file/*.conf"}, INCLUDE},
+		{"\tinclude ./file/*.conf;\n", []string{"./file/*.conf"}, INCLUDE},
+		{"  \t  include ./file/*.conf;\n", []string{"./file/*.conf"}, INCLUDE},
+
+		{"sectionname {\n", []string{"sectionname"}, SECTION},
+		{"section-name {\n", []string{"section-name"}, SECTION},
+		{"section_name {\n", []string{"section_name"}, SECTION},
+		{"sectionname {  \n", []string{"sectionname"}, SECTION},
+		{"sectionname {\t\n", []string{"sectionname"}, SECTION},
+		{"\tsectionname {\n", []string{"sectionname"}, SECTION},
+		{"  \t  sectionname {\n", []string{"sectionname"}, SECTION},
+
+		{"#some comment\n", []string{"some comment"}, COMMENT},
+		{"#some\tcomment\n", []string{"some\tcomment"}, COMMENT},
+		{"# some  comment  \n", []string{"some  comment"}, COMMENT},
+		{"# some comment \t\n", []string{"some comment"}, COMMENT},
+		{"\t# some comment {\n", []string{"some comment {"}, COMMENT},
+
+		{";some comment\n", []string{"some comment"}, COLONCOMMENT},
+		{"; some\tcomment\n", []string{"some\tcomment"}, COLONCOMMENT},
+		{"; some   comment\n", []string{"some   comment"}, COLONCOMMENT},
+		{"; some comment  \n", []string{"some comment"}, COLONCOMMENT},
+		{"; some comment \t\n", []string{"some comment"}, COLONCOMMENT},
+		{"\t; some comment {\n", []string{"some comment {"}, COLONCOMMENT},
+	}
+
+	for i, test := range tests {
+
+		// 1. create reader
+		parser := new(nginx)
+		decoder := parser.NewDecoder(strings.NewReader(test.Raw))
+
+		// 2. Decode
+		receiver := []*Line{}
+		err := decoder.Decode(&receiver)
+
+		if err != nil {
+			t.Errorf("[%d] unexpected error <%s>", i, err)
+			continue
+		}
+
+		if len(receiver) != 1 {
+			t.Errorf("[%d] expected only 1 element, got %d", i, len(receiver))
+			continue
+		}
+
+		if receiver[0].Type != test.Type {
+			t.Errorf("[%d] expected type %d, got %d", i, test.Type, receiver[0].Type)
+			continue
+		}
+
+		if receiver[0].Components == nil && test.Components != nil {
+			t.Errorf("[%d] expected components not to be null", i)
+			continue
+		}
+		if len(receiver[0].Components) != len(test.Components) {
+			t.Errorf("[%d] expected %d components, got %d", i, len(test.Components), len(receiver[0].Components))
+			continue
+		}
+
+		// check each component individually
+		for c, comp := range receiver[0].Components {
+			if comp != test.Components[c] {
+				t.Errorf("[%d] expected component %d to be '%s', got '%s'", i, c, test.Components[c], comp)
+				continue
+
+			}
+		}
+
+	}
+}
diff --git a/internal/cnf/parser/nginx/encoder.go b/internal/cnf/parser/nginx/encoder.go
new file mode 100644
index 0000000..357ba3d
--- /dev/null
+++ b/internal/cnf/parser/nginx/encoder.go
@@ -0,0 +1,26 @@
+package nginx
+
+import (
+	"io"
+)
+
+var (
+	defaultPrefix = ""
+	defaultIndent = "  "
+)
+
+// encoder implements parser.Encoder
+type encoder struct {
+	writer io.Writer
+	prefix string
+	indent string
+}
+
+func (e *encoder) SetIndent(prefix, indent string) {
+	e.prefix = prefix
+	e.indent = indent
+}
+
+func (e *encoder) Encode(v interface{}) error {
+	return nil
+}
diff --git a/internal/cnf/parser/nginx/nginx.go b/internal/cnf/parser/nginx/nginx.go
new file mode 100644
index 0000000..8c67bd6
--- /dev/null
+++ b/internal/cnf/parser/nginx/nginx.go
@@ -0,0 +1,46 @@
+package nginx
+
+import (
+	"io"
+)
+
+type LineType byte
+
+const (
+	NONE         LineType = iota
+	COMMENT               // # comment
+	COLONCOMMENT          // ; comment
+	ASSIGNMENT
+	INCLUDE
+	SECTION
+)
+
+type Line struct {
+	// Number of the line in the input file
+	Number int
+
+	// Type of line
+	Type LineType
+
+	// Path is the absolute dot-separated path to this line
+	// ""    | at the root of the file
+	// "a.b" | inside the 'a' section inside the 'a' section
+	Path string
+
+	// Components of the line
+	Components []string
+
+	// Children of the current section (nil if not a section)
+	Children []Line
+
+	// Indent is the indentation characters
+	Indent string
+}
+
+type nginx struct {
+	Lines []*Line
+}
+
+func (n *nginx) NewDecoder(r io.Reader) *decoder {
+	return &decoder{reader: r}
+}