This paper addresses the alignment issue in the framework of exploitation of large bimultilingual corpora for translation purposes. A generic alignment scheme is proposed that can meet varying requirements of different applications. Depending on the level at which alignment is sought, appropriate surface linguistic information is invoked coupled with information about possible unit delimiters. Each text unit (sentence, clause or phrase) is represented by the sum of its content tags. The results are then fed into a dynamic programming framework that computes the optimum alignment of units. .