Although the product line produces a large volume of goods in a relatively short time, once the product line is established there are numerous problems that arise in connection with this product line. One of these problems is the problem of balancing operations or stations in terms of equal times and in terms of the times required to meet the desered rate of production. The objective of line balancing is minimizing the idle time on the line for all combinations of work stations subject to certain restrictions. In general, there are two types of line-balancing situations : (1) assembly line balancing and (2) fabrication line balancing. Two approaches to the assembly line balancing problem have been used. The first assumes a filed cycle time and find the optimum number of work stations. The second approach to the assembly line balancing problem assumes the number of work stations to be fixed and systematically coverages on a solution which minimizes the total delay time by minimizing the cycle time. Here the cycle time is determined by the longest station time. In this paper, by using the second approach method, a general mathematical model, problem solutions, and computer program for the assembly line balancing problem is presented. Data used is obtained from the company which has been confronted with many problems arising in connection with their assembly line.