SLOCCount can count physical SLOC for a wide number of languages. It can
gracefully handle awkward situations in many languages, for example, it can
determine the syntax used in different assembly language files and adjust
appropriately, it knows about Python's use of string constants as comments,
and it can handle various Perl oddities (e.g., perlpods, here documents, and
Perl's __END__ marker). It even has a "generic" SLOC counter that you may be
able to use count the SLOC of other languages (depending on the language's
syntax).

SLOCCount can also take a large list of files and automatically categorize
them using a number of different heuristics. The heuristics automatically
determine if a file is a source code file or not, and if so, which language
it's written in. It will even examine file headers to attempt to accurately
determine the file's true type. As a result, you can analyze large systems
completely automatically.

Finally, SLOCCount has some report-generating tools to collect the data
generated, and then present it in several different formats and sorted
different ways. The report-generating tool can also generate simple tab-
separated files so data can be passed on to other analysis tools (such as
spreadsheets and database systems).

WWW: http://www.dwheeler.com/sloccount/