This paper considers two-sided (left and right side) assembly lines which are often used, especially in assembling large-sized products such as trucks and buses. A large number of exact algorithms and heuristics have been proposed to balance one-sided lines. However, little attention has been paid to balancing two-sided assembly lines. This paper presents an efficient assignment rule for balancing two-sided assembly lines. The rule involves maximizing relatedness and slackness between works. We first investigate the characteristics of two-sided line balancing and devise new measures for the balancing. We in this rule assign workstations a set of tasks rather than an unit task at a time. a priority rule of assigning the sets is proposed. Extensive computational experiments are carried out to make the performance comparison between the proposed rule and existing ones. The computational results show that our rule is promising in solution quality.