Depends how you see it. There are "levels" of porting. I was refering to an easy, direct port. What you are describing I call translating.
For example, gaming studios have to develop renderers for each platform they release on. They can port the logic of the game, but not the rendering engine. So technically, yeah we say they are porting to different platforms, but realisticly, they made it portable themselves by developping a rendering engine for each platform and wrapping it in a layer for their source. Of course everything said implies the use of the platform's hardware capabilities and not only it's CPU.
Anyway, the original poster was wondering how to port, so I doubt he'll translate anything...