diff --git a/src/ls.c b/src/ls.c
new file mode 100644
index 0000000..49d1d3b
--- /dev/null
+++ b/src/ls.c
@@ -0,0 +1,139 @@
+/* ls.c */
+
+
+
+#include <sys/stat.h>
+#include <sys/stat.h>
+#include <unistd.h>
+extern int optind;
+#include <dirent.h>
+#include <stdio.h>
+#include <string.h>
+
+
+/* types */
+typedef struct _Prefs {
+	int a;
+	int l;
+} Prefs;
+
+
+/* ls */
+static int _ls_is_directory(char * filename);
+static int _ls_directory(char * filename, Prefs * p);
+static int _ls_file(char * filename, Prefs * p);
+static int _ls(int argc, char * argv[], Prefs * p)
+{
+	int res = 0;
+	int i;
+
+	if(argc == 0)
+		return _ls_directory(".", p) != 0 ? 2 : 0;
+	for(i = 0; i < argc; i++)
+	{
+		if(i != 0)
+			printf("\n");
+		if(_ls_is_directory(argv[i]))
+		{
+			printf("%s:", argv[i]);
+			if(_ls_directory(argv[i], p) != 0)
+				res = 2;
+			continue;
+		}
+		if(_ls_file(argv[i], p) != 0)
+			res = 2;
+	}
+	return res;
+}
+
+static int _ls_is_directory(char * filename)
+{
+	struct stat buf;
+
+	if(stat(filename, &buf) == -1 || !S_ISDIR(buf.st_mode))
+		return 0;
+	return 1;
+}
+
+static int _ls_directory(char * filename, Prefs * p)
+{
+	DIR * dir;
+	struct dirent * dirent;
+
+	if((dir = opendir(filename)) == NULL)
+	{
+		perror(filename);
+		return 1;
+	}
+	while((dirent = readdir(dir)) != NULL)
+	{
+		if(dirent->d_name[0] == '.' && p->a == 0)
+			continue;
+		printf("%s\n", dirent->d_name);
+	}
+	return 0;
+}
+
+static int _ls_file(char * filename, Prefs * p)
+{
+	struct stat buf;
+
+	if(stat(filename, &buf) == -1)
+	{
+		perror(filename);
+		return 1;
+	}
+	printf("%s", filename);
+	return 0;
+}
+
+
+/* prefs_parse */
+static int _prefs_parse(int argc, char * argv[], Prefs * p)
+{
+	int o;
+
+	memset(p, 0, sizeof(Prefs));
+	while((o = getopt(argc, argv, "CFRacdilqrtu1HL")) != -1)
+	{
+		switch(o)
+		{
+			case 'a':
+				p->a = 1;
+				break;
+			case 'l':
+				p->l = 1;
+				break;
+			case '?':
+				return 1;
+			default:
+				fprintf(stderr, "-%c%s",
+						o, ": Not yet implemented\n");
+				return 1;
+		}
+	}
+	return 0;
+}
+
+
+/* usage */
+static int _usage(void)
+{
+	fprintf(stderr, "%s", "Usage: ls [-CFRacdilqrtu1][-H|-L][-fgmnopsx]\n\
+  -a    write out all directory entries\n\
+  -c    use time of last modification of the files status\n\
+  -l    write out as long format\n\
+  -L    evaluate referenced files for symlinks\n");
+	return 1;
+}
+
+
+/* main */
+int main(int argc, char * argv[])
+{
+	Prefs p;
+
+	if(_prefs_parse(argc, argv, &p) == 1)
+		return _usage();
+	return _ls(argc - optind, &argv[optind], &p);
+}