diff --git a/composer.json b/composer.json
index 34ff3e33a..70e4208c0 100644
--- a/composer.json
+++ b/composer.json
@@ -10,7 +10,6 @@
         "ext-tokenizer": "*",
         "entropy/entropy": "^0.4.23",
         "nikic/php-parser": "^5.9",
-        "sebastian/lines-of-code": "^4.0",
         "webmozart/assert": "^2.4"
     },
     "require-dev": {
diff --git a/src/Lines/Analyser.php b/src/Lines/Analyser.php
index 6f6b73be7..d6952e512 100644
--- a/src/Lines/Analyser.php
+++ b/src/Lines/Analyser.php
@@ -6,8 +6,8 @@
 
 use PhpParser\NodeTraverser;
 use PhpParser\Parser;
+use Rector\SwissKnife\Lines\NodeVisitor\CommentLineCountingNodeVisitor;
 use Rector\SwissKnife\Lines\NodeVisitor\StructureNodeVisitor;
-use SebastianBergmann\LinesOfCode\Counter;
 use Throwable;
 use Webmozart\Assert\Assert;
 
@@ -18,7 +18,6 @@
 {
     public function __construct(
         private Parser $parser,
-        private Counter $counter,
     ) {
     }
 
@@ -63,17 +62,16 @@ private function measureFile(Measurements $measurements, string $filePath): void
 
         $measurements->addFile($filePath);
 
-        // measure structure
+        // measure structure and comment lines in a single traversal
+        $commentLineCountingNodeVisitor = new CommentLineCountingNodeVisitor();
+
         $nodeTraverser = new NodeTraverser();
         $nodeTraverser->addVisitor(new StructureNodeVisitor($measurements));
+        $nodeTraverser->addVisitor($commentLineCountingNodeVisitor);
         $nodeTraverser->traverse($stmts);
 
-        // measure lines of code
-        $initLinesOfCode = $this->resolveInitLinesOfCode($fileContents);
-        $linesOfCode = $this->counter->countInAbstractSyntaxTree($initLinesOfCode, $stmts);
-
-        $measurements->incrementLines($linesOfCode->linesOfCode());
-        $measurements->incrementCommentLines($linesOfCode->commentLinesOfCode());
+        $measurements->incrementLines($this->resolveInitLinesOfCode($fileContents));
+        $measurements->incrementCommentLines($commentLineCountingNodeVisitor->getCommentLineCount());
     }
 
     /**
diff --git a/src/Lines/NodeVisitor/CommentLineCountingNodeVisitor.php b/src/Lines/NodeVisitor/CommentLineCountingNodeVisitor.php
new file mode 100644
index 000000000..bd86c3f7c
--- /dev/null
+++ b/src/Lines/NodeVisitor/CommentLineCountingNodeVisitor.php
@@ -0,0 +1,53 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Rector\SwissKnife\Lines\NodeVisitor;
+
+use PhpParser\Comment;
+use PhpParser\Node;
+use PhpParser\NodeVisitorAbstract;
+
+final class CommentLineCountingNodeVisitor extends NodeVisitorAbstract
+{
+    /**
+     * @var Comment[]
+     */
+    private array $comments = [];
+
+    public function enterNode(Node $node): ?Node
+    {
+        $this->comments = array_merge($this->comments, $node->getComments());
+
+        return null;
+    }
+
+    public function getCommentLineCount(): int
+    {
+        $commentLines = [];
+
+        foreach ($this->uniqueComments() as $comment) {
+            for ($line = $comment->getStartLine(); $line <= $comment->getEndLine(); ++$line) {
+                $commentLines[$line] = true;
+            }
+        }
+
+        return count($commentLines);
+    }
+
+    /**
+     * @return Comment[]
+     */
+    private function uniqueComments(): array
+    {
+        $uniqueComments = [];
+
+        foreach ($this->comments as $comment) {
+            $key = $comment->getStartLine() . '_' . $comment->getStartTokenPos()
+                . '_' . $comment->getEndLine() . '_' . $comment->getEndTokenPos();
+            $uniqueComments[$key] = $comment;
+        }
+
+        return $uniqueComments;
+    }
+}