I think by it's very nature compilation is a one way process. You can reconstruct source code from a disassembled binary executable that may well closely resemble the original source code but as Sarge very astutely mentioned variable and function names will be mangled, comments will be lost, etc. Maybe if there was a decompiler that incorporated some kick-ass artificial intelligence that could magically analyze and emulate the personality and proclivities of the developer who wrote the code we'd see a decompiler of the nature discussed in this thread. Barring that, you can send me the money and I'll use it to buy crack.