CLOC
CLOC Count Lines of Code.
cloc counts blank lines, comment lines, and physical lines of source code in many programming languages. Given two versions of a code base, cloc can compute differences in blank, comment, and source lines. It is written entirely in Perl with no dependencies outside the standard distribution of Perl v5.6 and higher (code from some external modules is embedded within cloc) and so is quite portable. cloc is known to run on many flavors of Linux, FreeBSD, NetBSD, OpenBSD, Mac OS X, AIX, HP-UX, Solaris, IRIX, z/OS, and Windows.
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[1] CLOC