Abstract: This paper presents an algorithm for computing a linear recurrence system R(n, m) of order m for n equations on MIMD parallel system. This algorithm is not only easy to be programmed on a parallel computer system, but also reduces the data-waiting time due to compute-ahead strategy. The paper analyses how to achieve maximal load balancing when the algorithm is implemented on MIMD parallel system. By the end of the paper, an analysis on the speedup and parallel efficiency are given. The results indicate that the new parallel elimination algorithm has great improvement compared with the old ones.