diff --git a/src/Mima/Format/SymbolFile.hs b/src/Mima/Format/SymbolFile.hs
new file mode 100644
index 0000000..202e256
--- /dev/null
+++ b/src/Mima/Format/SymbolFile.hs
@@ -0,0 +1,30 @@
+{-# LANGUAGE OverloadedStrings #-}
+
+module Mima.Format.SymbolFile
+  ( formatSymbolFile
+  ) where
+
+import qualified Data.Map as Map
+import qualified Data.Set as Set
+import qualified Data.Text as T
+
+import           Mima.Format.Common
+import           Mima.Word
+
+type LabelName = T.Text
+
+combineByAddress :: Map.Map LabelName MimaAddress -> Map.Map MimaAddress (Set.Set LabelName)
+combineByAddress = ($ Map.empty )
+                 . mconcat
+                 . reverse
+                 . map (\(l, a) -> Map.insertWith Set.union a (Set.singleton l))
+                 . Map.assocs
+
+fLabels :: Set.Set LabelName -> T.Text
+fLabels = T.intercalate " " . Set.toAscList
+
+fLine :: (MimaAddress, Set.Set LabelName) -> T.Text
+fLine (a, s) = fixedWidthHexAddress a <> ": " <> fLabels s <> "\n"
+
+formatSymbolFile :: Map.Map LabelName MimaAddress -> T.Text
+formatSymbolFile = mconcat . map fLine . Map.assocs . combineByAddress