Abstract— Large amount of software for embedded digital signal processing systems is written in assembly language. Software pipelining of loops is necessary to exploit the full potential of Very Long Instruction Word (VLIW) processors. For both understanding software pipelined loops and reverse compiling them to high level language code the software pipelined loops must be de-pipelined back to the original loops. In this paper we present technique for software de-pipelining of nested loops, demonstrate it with an example and evaluate the benefits of some software pipelined nested loops.