how can we fine and delete unused variables?

Hi , This is Kumar,

I have been working for some Upgrade project. My manager asked me the way to know unused variables which are already declared in the program . But i don't know any special way to find them.

Normally for Internal tables we are using CLEAR, REFRESH AND FREE.

So,

How can we delete unused variables which are already declared in program?

If anybody have any idea , kindly let me know.

Thanks & Regards,

P.N.Kumar.