Parallel procedure and performance of two-step Eulerian code have not been reported sufficiently yet even though it was developed and utilized widely in the impact simulation. In this study, parallel strategy of two-step Eulerian code was proposed and described in detail. The performance was evaluated in the self-made linux cluster computer. Compared with commercial code, a relatively good performance is achieved. Through the performance evaluation of each computation stage, remap is turned out to be the most time consuming part among the other part such as FE processing, communication, time marching etc.