This paper determines the allocation of computers and data files to minimize the sum of processing and communication costs which occur in processing jobs at each node. The problem of optimally configuring a distributed computer system belongs to the class of NP-Complete problems and the object function of this paper is nonlinear function and is hard to solve. This paper seeks the solution of distributed processing system by Tabu Search. Firstly, it presents the method of generating the starting solution proper to the distributed processing system. Secondly, it develops the method of searching neighborhood solutions. Finally, it determines the Tabu restriction appropriate to the distributed processing system. According to the experimental results, this algorithm solves a sized problems in reasonable time and is effective in the convergence of the solution. The algorithm developed in this paper is also applicable to the general allocation problems of the distributed processing system,