This paper describes a parallel computing algorithm in Gauss elimination of Jacobian matrix to large-scale power system. The structure of Jacobian matrix becomes different according to ordering method of buses. In sequential computation buses are ordered to minimize the number of fill-in in the triangulation of the Jacobian matrix. The proposed method develops the parallelism in the Gauss elimination by using ND(nested dissection) ordering. In this procedure the level structure of the power system network is transformed to be long and narrow by using end buses which results in balance of computing load among processes and maximization of parallel computation. Each processor uses the sequential computation method to preserve the sqarsity of matrix.