In this paper, we have presented a quantitative performance effect of CCP(Call Control Processor) when SAAL(Signalling ATM Adaptation Layer) function is distributed from CCP to SIMs(Subscriber Interface Modules) in an ATM switching system with distributed architecutre. For the performance analysis, SLAM II simulation language is used and subscriber signalling messageand inter-processor communication messages according to Q.2931 based local call processing procedure are taken into consideration in the proposed queuing network model. The results of simulation are compared with in case of processing SAAL function on CCP. It is observed that the processing utilization of CCP reach 24,000 BHCA and 25,700 BHCAwhen SAAL function load amounts to 10% and 20% of the processing time of the total message, respectively. These values shows that the processing utilization of CCP is alleviated about 7% in comparison with 2,000 BHCA in case that SAAL function is carried out on CCP. Consquently, it is shown that we have to consider seriously how to distribute the functions concerning call processing in a large cale ATM switching system architecture accomodating a number of SIMs.