© 2022 Gazi Universitesi Muhendislik-Mimarlik. All rights reserved.Purpose: The aims of this study are to develop a new goal programming model and a matheuristic algorithm for the solution of this model for load balancing in multi-resource generalized assignment problem (MRGAP). Results: The proposed models are compared by using randomly generated test problems with 25, 50 and 75 jobs. The performance of the considered models is compared by using the percentage deviation criterion, which takes into account the maximum load, coefficient of variation and total load criteria. Table A summarizes the results for the objective function values (zHP, zMA) and CPU times (tHP, tMA) of HP and MA. The developed matheuristic algorithm has both solution quality and solution time advantage on HP model. Conclusion: The results obtained revealed the success of the proposed goal programming model and the matheuristic algorithm.