Copy ListItem Unique Permission between Lists in SharePoint 2010 using C#

In some cases, we may need to copy List Items from one list to another list including the Permissions. So while copying the ListItem to the new List, by Default Parent permissions will be inherited to the newly created Items which is called as Role Inheritance. To copy the unique permissions also, first we need to break the Role Inheritance and copy the permissions as well.

Below  is the simple example, where we have same lists resides in two different site collections and now we are copying the Unique permissions from one list to another list.

 class Program
    {
        static void Main(string[] args)
        {
            try
            {
                Console.Write("Source Site URL:");
                string srcSiteUrl = Console.ReadLine();
                Console.Write("Source List Name:");
                string srcListName = Console.ReadLine();
                Console.Write("Target Site URL:");
                string tgtSiteUrl = Console.ReadLine();
                Console.Write("Target List Name:");
                string tgtListName = Console.ReadLine();
                using (SPSite srcSite = new SPSite(srcSiteUrl))
                {
                    SPWeb srcWeb = srcSite.OpenWeb();
                    SPList srcList = srcWeb.Lists[srcListName];
                    Collection itemCollecInfo = srcList.GetItemsWithUniquePermissions();
                    if (itemCollecInfo.Count > 0)
                    {
                        using (SPSite tgtSite = new SPSite(tgtSiteUrl))
                        {
                            SPWeb tgtWeb = tgtSite.OpenWeb();
                            SPList tgtList = tgtWeb.Lists[tgtListName];
                            foreach (SPListItemInfo itemInfo in itemCollecInfo)
                            {
                                SPListItem srcItem = srcList.GetItemById(itemInfo.Id);
                                SPListItem tgtItem = tgtList.GetItemById(itemInfo.Id);
                                foreach (SPRoleAssignment roleAssign in srcItem.RoleAssignments)
                                {
                                    SPSecurity.RunWithElevatedPrivileges(delegate
                                    {
                                        if (tgtItem != null)
                                        {
                                            tgtItem.BreakRoleInheritance(false);
                                            tgtItem.RoleAssignments.Add(roleAssign);
                                            Console.WriteLine("Item ID: " + tgtItem.ID + " Roles Copied: " + roleAssign.Member);
                                        }
                                    });
                                }
                            }
                        }
                    }
                }
                Console.ReadLine();
            }
            catch (Exception ex)
            {
                Console.WriteLine("Error Occurred: " + ex.Message);
                Console.ReadLine();
            }
        }
    }