This paper presents the development of event-driven system level simulation tool SMPLE(Smpl Extende, an extention fo smpl) and its application to the performance analysis of multiprocessor computer systems. Because of its data structure, it is very difficult to change, expand or add new functions to simulation language smpl implemented by MacDougall. In SMPLE, we change data structure with structure and pointer, add new functions, and enable dynamic memory management. Using new data structure, facilities, and functions added in SMPLE, we simulate job processing of a shared bus multiprocessor system with autonomous hierarchical I/O subsystem. We set system performance contribution of subsystems and units. The impact of disk I/O on system performance is evaluated under vairous conditions of number of processors, processing power, memory access time and disk seek time.