In scheduling, from both theoretical and practical points of view, a set of machines in Parallel is a setting that is important. From the theoretical viewpoint, it is a generalization of the single machine scheduling problem. From the practical point of view, the occurrence of resources in Parallel is common in real-world. When machines are computers, a Parallel program is necessary because the members of the program are performed in a Parallel fashion, and this performance is executed according to some precedence relationship. This paper shows the problem of allocating a number of non-identical tasks in a multi-processor or multicomputer system. The model assumes that the system consists of a number of identical processors, and only one task may be executed on a processor at a time. Moreover, all schedules and tasks are non-preemptive.