The term is not usually applied to the process of adapting software so that it is capable of running on a computer with less memory, but with the same CPU and operating system, or a rewrite to a different language (i.e., language conversion or translation).
Software developers often claim that the software they write is portable, meaning that little effort is needed to port it to a new environment. The amount of effort actually needed will depend on the extent to which the original environment (the source platform) differs from the new environment (the target platform), the experience of the original authors in knowing which programming language constructs and third party library calls are unlikely to be portable, and the amount of effort invested by the original authors in only using portable constructs (platform specific constructs often provide a cheaper solution).
More on [ Porting ]

MacLame - MacLAME is a very quick effort to make LAME available on the Macintosh/PPC platform.
MicroAPL Porting Tools and Services - A range of products which translates CISC assembly-language code into optimized, high-performance RISC code including PortAsm/68K, which converts 68000 assembly language to run on the PowerPC, Intel x86.
Meta Description: [ MicroAPL is the leading vendor of tools and services for porting legacy assembly-language or object code software to new architectures. The product range includes static assembly-language translators, assembler-to-C translators, and machine-code emulators. ]
SkyeyTech - Chicago-based company specializing in porting Macintosh application to Windows.
Meta Description: [ Chicago based custom software development company specializing in windows application development, web development, and porting existing macintosh application to windows. ]
Vertical Solutions - Software developers specializing in Windows to Macintosh porting; a listing of their services and an index of tools
Meta Description: [ Notes on trading system design and automation ]
YAAF - Yet Another Application Framework - Designed to allow the easy development of cross-platform applications for the Macintosh OS, Windows 95 and Windows NT, and X Windows. Written in C++, YAAF provides a basic core framework for working with windows, views, menus, and controls in a portable fashion. YAAF is released under the GPL Library License.
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