With the rapidly increasing complexity of decision-marking or system development in the fields of industry, management, etc., modelling techniques using simulation has become more highlighted. Particularly, the advent of parallel computer systems not only has opened a new horizon of parallel simulation, but also has greatly contributed to the speed-up of the execution of simulation. The implementation of parallel simulation, however, is not a easy job for those who accustomed to the existing computer systems. And it is also necessarily confronted with the problem of synchronization conflict in the process. Thus, how to allow a wider community of users to gain access to parallel simulation while solving synchronization conflicts has become an important issue in simulation study. As a method to solve these problems, this paper is primarily concerned with the implementation of GPSS which is a generally used simulation language for discrete event simulation, onto a parallel computer using C-LINDA. For that, this paper, is to suggest a model and algorithm and to experiment it using a case.