diff --git a/cmd/scan.go b/cmd/scan.go
index 328b8a0..d80ffe4 100644
--- a/cmd/scan.go
+++ b/cmd/scan.go
@@ -16,10 +16,9 @@
 package cmd
 
 import (
-	"fmt"
-
 	"github.com/mrsimonemms/golang-helpers/logger"
 	"github.com/mrsimonemms/toodaloo/pkg/config"
+	"github.com/mrsimonemms/toodaloo/pkg/scanner"
 	"github.com/spf13/cobra"
 )
 
@@ -34,9 +33,13 @@ var scanCmd = &cobra.Command{
 			return err
 		}
 
-		fmt.Println(cfg)
+		s, err := scanner.New(rootCfg.WorkingDirectory, cfg)
+		if err != nil {
+			logger.Log().WithError(err).Error("Unable to load scanner")
+			return err
+		}
 
-		return nil
+		return s.Exec()
 	},
 }
 
diff --git a/go.mod b/go.mod
index 9dd8ad2..584b703 100644
--- a/go.mod
+++ b/go.mod
@@ -3,9 +3,12 @@ module github.com/mrsimonemms/toodaloo
 go 1.20
 
 require (
+	github.com/bmatcuk/doublestar/v4 v4.6.0
+	github.com/google/uuid v1.3.1
 	github.com/mrsimonemms/golang-helpers v0.1.1
 	github.com/sirupsen/logrus v1.9.3
 	github.com/spf13/cobra v1.7.0
+	golang.org/x/exp v0.0.0-20230905200255-921286631fa9
 	gopkg.in/yaml.v2 v2.4.0
 	sigs.k8s.io/yaml v1.3.0
 )
@@ -13,5 +16,5 @@ require (
 require (
 	github.com/inconshreveable/mousetrap v1.1.0 // indirect
 	github.com/spf13/pflag v1.0.5 // indirect
-	golang.org/x/sys v0.0.0-20220715151400-c0bba94af5f8 // indirect
+	golang.org/x/sys v0.12.0 // indirect
 )
diff --git a/go.sum b/go.sum
index 2db37cd..61944f1 100644
--- a/go.sum
+++ b/go.sum
@@ -1,6 +1,10 @@
+github.com/bmatcuk/doublestar/v4 v4.6.0 h1:HTuxyug8GyFbRkrffIpzNCSK4luc0TY3wzXvzIZhEXc=
+github.com/bmatcuk/doublestar/v4 v4.6.0/go.mod h1:xBQ8jztBU6kakFMg+8WGxn0c6z1fTSPVIjEY1Wr7jzc=
 github.com/cpuguy83/go-md2man/v2 v2.0.2/go.mod h1:tgQtvFlXSQOSOSIRvRPT7W67SCa46tRHOmNcaadrF8o=
 github.com/davecgh/go-spew v1.1.0/go.mod h1:J7Y8YcW2NihsgmVo/mv3lAwl/skON4iLHjSsI+c5H38=
 github.com/davecgh/go-spew v1.1.1/go.mod h1:J7Y8YcW2NihsgmVo/mv3lAwl/skON4iLHjSsI+c5H38=
+github.com/google/uuid v1.3.1 h1:KjJaJ9iWZ3jOFZIf1Lqf4laDRCasjl0BCmnEGxkdLb4=
+github.com/google/uuid v1.3.1/go.mod h1:TIyPZe4MgqvfeYDBFedMoGGpEw/LqOeaOT+nhxU+yHo=
 github.com/inconshreveable/mousetrap v1.1.0 h1:wN+x4NVGpMsO7ErUn/mUI3vEoE6Jt13X2s0bqwp9tc8=
 github.com/inconshreveable/mousetrap v1.1.0/go.mod h1:vpF70FUmC8bwa3OWnCshd2FqLfsEA9PFc4w1p2J65bw=
 github.com/mrsimonemms/golang-helpers v0.1.1 h1:p8uvDTWd9v861xDy2OJdU22iECpgbyyQKMmQqjAH3Zs=
@@ -15,8 +19,12 @@ github.com/spf13/pflag v1.0.5 h1:iy+VFUOCP1a+8yFto/drg2CJ5u0yRoB7fZw3DKv/JXA=
 github.com/spf13/pflag v1.0.5/go.mod h1:McXfInJRrz4CZXVZOBLb0bTZqETkiAhM9Iw0y3An2Bg=
 github.com/stretchr/objx v0.1.0/go.mod h1:HFkY916IF+rwdDfMAkV7OtwuqBVzrE8GR6GFx+wExME=
 github.com/stretchr/testify v1.7.0/go.mod h1:6Fq8oRcR53rry900zMqJjRRixrwX3KX962/h/Wwjteg=
+golang.org/x/exp v0.0.0-20230905200255-921286631fa9 h1:GoHiUyI/Tp2nVkLI2mCxVkOjsbSXD66ic0XW0js0R9g=
+golang.org/x/exp v0.0.0-20230905200255-921286631fa9/go.mod h1:S2oDrQGGwySpoQPVqRShND87VCbxmc6bL1Yd2oYrm6k=
 golang.org/x/sys v0.0.0-20220715151400-c0bba94af5f8 h1:0A+M6Uqn+Eje4kHMK80dtF3JCXC4ykBgQG4Fe06QRhQ=
 golang.org/x/sys v0.0.0-20220715151400-c0bba94af5f8/go.mod h1:oPkhp1MJrh7nUepCBck5+mAzfO9JrbApNNgaTdGDITg=
+golang.org/x/sys v0.12.0 h1:CM0HF96J0hcLAwsHPJZjfdNzs0gftsLfgKt57wWHJ0o=
+golang.org/x/sys v0.12.0/go.mod h1:oPkhp1MJrh7nUepCBck5+mAzfO9JrbApNNgaTdGDITg=
 gopkg.in/check.v1 v0.0.0-20161208181325-20d25e280405/go.mod h1:Co6ibVJAznAaIkqp8huTwlJQCZ016jof/cbN4VW5Yz0=
 gopkg.in/yaml.v2 v2.4.0 h1:D8xgwECY7CYvx+Y2n4sBz93Jn9JRvxdiyyo8CTfuKaY=
 gopkg.in/yaml.v2 v2.4.0/go.mod h1:RDklbk79AGWmwhnvt/jBztapEOGDOx6ZbXqjP6csGnQ=
diff --git a/pkg/config/types.go b/pkg/config/types.go
index d938353..e84c278 100644
--- a/pkg/config/types.go
+++ b/pkg/config/types.go
@@ -24,9 +24,12 @@ type Config struct {
 }
 
 var defaultConfig = Config{
-	Glob:        "**/*",
-	IgnorePaths: []string{},
-	Output:      "toodaloo.yaml",
+	Glob: "**/*",
+	IgnorePaths: []string{
+		".git",
+		".git/**/*",
+	},
+	Output: "toodaloo.yaml",
 	Tags: []string{
 		"fixme",
 		"todo",
diff --git a/pkg/scanner/scan.go b/pkg/scanner/scan.go
new file mode 100644
index 0000000..bc7fa07
--- /dev/null
+++ b/pkg/scanner/scan.go
@@ -0,0 +1,28 @@
+/*
+ * Copyright 2023 Simon Emms <simon@simonemms.com>
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package scanner
+
+import (
+	"github.com/mrsimonemms/toodaloo/pkg/config"
+)
+
+func New(workingDirectory string, cfg *config.Config) (*Scan, error) {
+	return &Scan{
+		config:           cfg,
+		workingDirectory: workingDirectory,
+	}, nil
+}
diff --git a/pkg/scanner/types.go b/pkg/scanner/types.go
new file mode 100644
index 0000000..b6813fa
--- /dev/null
+++ b/pkg/scanner/types.go
@@ -0,0 +1,80 @@
+/*
+ * Copyright 2023 Simon Emms <simon@simonemms.com>
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *     http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package scanner
+
+import (
+	"os"
+
+	"github.com/bmatcuk/doublestar/v4"
+	"github.com/mrsimonemms/golang-helpers/logger"
+	"github.com/mrsimonemms/toodaloo/pkg/config"
+	"golang.org/x/exp/slices"
+)
+
+type Scan struct {
+	config           *config.Config
+	workingDirectory string
+}
+
+func (s *Scan) getListOfFiles() ([]string, error) {
+	fileList := make([]string, 0)
+	ignoreList := make([]string, 0)
+
+	fsys := os.DirFS(s.workingDirectory)
+	matches, err := doublestar.Glob(fsys, s.config.Glob)
+	if err != nil {
+		return nil, err
+	}
+
+	for _, i := range s.config.IgnorePaths {
+		m, err := doublestar.Glob(fsys, i)
+		if err != nil {
+			return nil, err
+		}
+
+		ignoreList = append(ignoreList, m...)
+	}
+
+	for _, f := range matches {
+		if !slices.Contains(ignoreList, f) {
+			fileInfo, err := os.Stat(f)
+			if err != nil {
+				return nil, err
+			}
+
+			// Check path isn't a directory
+			if !fileInfo.IsDir() {
+				fileList = append(fileList, f)
+			}
+		}
+	}
+
+	return fileList, nil
+}
+
+func (s *Scan) Exec() error {
+	files, err := s.getListOfFiles()
+	if err != nil {
+		logger.Log().WithError(err).Error("Failed to get list of files")
+		return err
+	}
+
+	logger.Log().WithField("files", files).Debug("File list")
+	logger.Log().WithField("file-count", len(files)).Info("Files found")
+
+	return nil
+}