diff --git a/vibeguard/utils/file_finder.py b/vibeguard/utils/file_finder.py
new file mode 100644
index 0000000..ab12b7a
--- /dev/null
+++ b/vibeguard/utils/file_finder.py
@@ -0,0 +1,77 @@
+"""File finder for VibeGuard."""
+
+import os
+from pathlib import Path
+from typing import Generator
+
+import pathspec
+
+
+class FileFinder:
+    """Finds files to analyze based on patterns."""
+
+    LANGUAGE_EXTENSIONS = {
+        ".py": "python",
+        ".pyi": "python",
+        ".js": "javascript",
+        ".jsx": "javascript",
+        ".ts": "typescript",
+        ".tsx": "typescript",
+        ".go": "go",
+        ".rs": "rust",
+    }
+
+    def __init__(self, ignore_patterns: list[str] | None = None) -> None:
+        """Initialize file finder with ignore patterns."""
+        self.ignore_patterns = ignore_patterns or []
+        self._spec = pathspec.PathSpec.from_lines("gitwildmatch", self.ignore_patterns)
+
+    def find_files(
+        self, path: str | Path, recursive: bool = True
+    ) -> list[Path]:
+        """Find all source files in the given path."""
+        root = Path(path)
+
+        if not root.exists():
+            return []
+
+        if root.is_file() and self._is_source_file(root):
+            return [root]
+
+        files: list[Path] = []
+
+        if root.is_dir():
+            for item in root.rglob("*") if recursive else root.iterdir():
+                if item.is_file() and self._is_source_file(item):
+                    if not self._should_ignore(item):
+                        files.append(item)
+
+        return sorted(files)
+
+    def _is_source_file(self, path: Path) -> bool:
+        """Check if the file is a supported source file."""
+        return path.suffix.lower() in self.LANGUAGE_EXTENSIONS
+
+    def _should_ignore(self, path: Path) -> bool:
+        """Check if the path should be ignored."""
+        path_str = str(path)
+        return self._spec.match_file(path_str)
+
+    def get_language(self, path: Path) -> str | None:
+        """Get the language for a file path."""
+        return self.LANGUAGE_EXTENSIONS.get(path.suffix.lower())
+
+    def get_supported_extensions(self) -> list[str]:
+        """Get list of supported file extensions."""
+        return list(self.LANGUAGE_EXTENSIONS.keys())
+
+    def get_language_counts(self, files: list[Path]) -> dict[str, int]:
+        """Count files by language."""
+        counts: dict[str, int] = {}
+
+        for file_path in files:
+            lang = self.get_language(file_path)
+            if lang:
+                counts[lang] = counts.get(lang, 0) + 1
+
+        return counts