In this paper, we focus on the problem of scheduling on m identical parallel machines with job splitting property. It is assumed that a job can be split into sub-jobs and these sub-jobs can be processed independently on parallel machines. The problem is solved by a tabu search algorithm. The performance of the algorithm is tested on random generated problems with different sizes. The results are compared with those of the mathematical model. Results of the experiments show that the suggested Tabu Search algorithm gives better solutions to the problems in a reasonable amount of computation time.