In this paper, a load balancing problem among operators is considered, when one or more machines can be assigned to an operator. The machines are grouped into two types and there are more than one machines in each group. The type of machine in which a job can be processed, is determined. However, an operator can handle both types of machine. The elementary operations of a job are classified into three classes : machine-controlled elements, operator-controlled elements and machine/operator- controlled elements. The objective is to balance the workloads among operators under the constraints of available machine-time and operator-time. A heuristic solution procedure is suggested for allocating jobs to machines and allocating machines to operators. The performance of the algorithm is evaluated with various data set.