diff --git a/fixme-new/fixme.cabal b/fixme-new/fixme.cabal
index fac3bb36..e912f40a 100644
--- a/fixme-new/fixme.cabal
+++ b/fixme-new/fixme.cabal
@@ -103,6 +103,7 @@ library
       Fixme.Types
       Fixme.Prelude
       Fixme.State
+      Fixme.Scan
       Fixme.Scan.Git
 
     build-depends:    base
diff --git a/fixme-new/lib/Fixme/Scan.hs b/fixme-new/lib/Fixme/Scan.hs
new file mode 100644
index 00000000..1111e505
--- /dev/null
+++ b/fixme-new/lib/Fixme/Scan.hs
@@ -0,0 +1,173 @@
+{-# LANGUAGE PatternSynonyms #-}
+{-# LANGUAGE ViewPatterns #-}
+module Fixme.Scan (scanBlob) where
+
+import Fixme.Prelude hiding (indent)
+import Fixme.Types
+
+import Data.ByteString.Lazy.Char8 (ByteString)
+import Data.ByteString.Lazy.Char8 qualified as LBS8
+import Data.Text qualified as Text
+
+import Data.Text.Encoding (decodeUtf8With)
+import Data.Text.Encoding.Error (ignore)
+
+import Data.Int
+import Data.Map (Map)
+import Data.Map qualified as Map
+import Data.Maybe
+import Data.HashSet qualified as HS
+import Data.Coerce
+
+{- HLINT ignore "Functor law" -}
+
+data Sx =  S0      -- initial state
+         | Sc      -- in-comment state
+         | Scc     -- in-comment-after-space
+         | Sf Int ByteString ByteString -- fixme-found-at-indent
+         deriving stock (Show)
+
+data E =
+  E Int Int64 [ByteString]
+  deriving stock (Show)
+
+data S = S Sx E
+         deriving stock (Show)
+
+pattern CurrentChar :: Char -> S -> S
+pattern CurrentChar c s <- s@(S _ ( currentChar -> Just c ))
+
+pattern EndOfLine :: S -> S
+pattern EndOfLine s <- s@(S _ ( currentChar -> Nothing ))
+
+pattern EndOfInput :: S -> S
+pattern EndOfInput s <- s@(S _ (E _ _ []))
+
+currentChar :: E -> Maybe Char
+currentChar = \case
+  (E _ n (x:_)) -> LBS8.indexMaybe x n
+  (E _ _ [])    -> Nothing
+
+currentChunk :: E -> ByteString
+currentChunk (E _ off (x:_)) = LBS8.drop off x
+currentChunk _ = mempty
+
+indent :: E -> Int
+indent (E n _ _) = n
+
+-- increase current indent level by i
+shiftI :: Int -> E -> E
+shiftI i (E j o s) = E (i+j) o s
+
+setI :: Int -> E -> E
+setI i (E _ o s) = E i o s
+
+move :: Int64 -> E -> E
+move i (E x p s) = E x (p+i) s
+
+dropLine :: E -> E
+dropLine (E x _ s) = E x 0 (drop 1 s)
+
+scanBlob :: FixmePerks m
+         => Maybe FilePath   -- ^ filename to detect type
+         -> ByteString       -- ^ content
+         -> FixmeM m [Fixme]
+
+scanBlob fpath lbs = do
+
+  tagz' <- asks fixmeEnvTags
+              >>= readTVarIO
+              <&> HS.toList
+              <&> fmap (Text.unpack . coerce)
+              <&> filter (not . null)
+
+  let tagz = [ (head t, LBS8.pack t) | t <- tagz' ] & Map.fromList
+
+  comments <- fixmeGetCommentsFor fpath
+                <&> filter (not . null) . fmap Text.unpack
+
+  let co = Map.fromList [ (head s, LBS8.pack s) | s <- comments ]
+
+  let ls = LBS8.lines lbs
+
+  -- TODO: ASAP-no-comment-case
+  --   для текстовых файлов нет комментариев,
+  --   этот кейс тоже надо обработать (из S0!)
+
+  flip fix (S S0 (E 0 0 ls)) $ \next  -> \case
+
+    EndOfInput{} -> pure ()
+
+    -- S0
+    CurrentChar ' ' (S S0 e) -> do
+      next (S S0 (shiftI 1 $ move 1 $ e))
+
+    CurrentChar '\t' (S S0 e) -> do
+      next (S S0 (shiftI 8 $ move 1 $ e))
+
+    -- maybe-start-of-comment
+    CurrentChar c (S S0 e) | Map.member c co -> do
+      let comm = Map.lookup c co & fromMaybe (LBS8.singleton c)
+
+      if LBS8.isPrefixOf comm (currentChunk e) then
+         next (S Sc (shiftI 1 $ move (max 1 (LBS8.length comm)) $ e))
+      else do
+         -- scanning-further
+         next (S S0 (move 1 $ e))
+
+    CurrentChar _ (S S0 e) -> do
+      next (S S0 (move 1 $ e))
+
+    -- Sc
+
+    CurrentChar ' ' (S Sc e) -> do
+      next (S Scc (shiftI 1 $ move 1 $ e))
+
+    CurrentChar '\t' (S Sc e) -> do
+      next (S Scc (shiftI 8 $ move 1 $ e))
+
+    -- Scc
+
+    CurrentChar ' ' (S Scc e) -> do
+      next (S Scc (shiftI 1 $ move 1 $ e))
+
+    CurrentChar '\t' (S Scc e) -> do
+      next (S Scc (shiftI 8 $ move 1 $ e))
+
+    CurrentChar c (S Scc e) | Map.member c tagz -> do
+
+      let tag = Map.lookup c tagz & fromJust -- works, cause Map.member
+
+      if LBS8.isPrefixOf tag (currentChunk e) then
+         next (S (Sf (indent e) tag mempty) (move (max 1 (LBS8.length tag)) $ e))
+        -- это тег
+        -- переходим в обработку fixme
+        -- запоминаем indent
+      else
+         next (S Scc (shiftI 1 $ move 1 $ e))
+         -- это не тег, но и не пробел
+         -- едем дальше по коменту
+         -- двигаем ли indent? ну чо нет-то
+
+    -- Sf
+    -- жрём до
+    --  1. Пока indent > indent (Sf ..)
+
+    CurrentChar ' ' (S (Sf{}) e) -> do
+      next (S Scc (shiftI 1 $ move 1 $ e))
+
+    CurrentChar '\t' (S (Sf{}) e) -> do
+      next (S Scc (shiftI 8 $ move 1 $ e))
+
+    CurrentChar c (S (Sf{}) e) -> do
+      error "WTF?"
+
+    -- в любом случае жрём строку, что бы это закончилось
+    EndOfLine (S _ e) -> do
+      next (S S0 (setI 0 $ dropLine $ e))
+
+    w -> error (show w)
+
+  pure mempty
+
+
diff --git a/fixme-new/lib/Fixme/Types.hs b/fixme-new/lib/Fixme/Types.hs
index cae08751..d20b3cf1 100644
--- a/fixme-new/lib/Fixme/Types.hs
+++ b/fixme-new/lib/Fixme/Types.hs
@@ -79,8 +79,13 @@ data FixmeEnv =
   }
 
 
-fixmeGetCommentsFor :: FixmePerks m => FilePath -> FixmeM m [Text]
-fixmeGetCommentsFor fp = do
+fixmeGetCommentsFor :: FixmePerks m => Maybe FilePath -> FixmeM m [Text]
+
+fixmeGetCommentsFor Nothing = do
+  asks fixmeEnvDefComments >>= readTVarIO
+    <&> HS.toList
+
+fixmeGetCommentsFor (Just fp) = do
   cof <- asks fixmeEnvFileComments >>= readTVarIO
   def <- asks fixmeEnvDefComments >>= readTVarIO