In networks with lot of computation, load balancing gains increasing significance. To offer various resources, services and applications, the ultimate aim is to facilitate the sharing of services and resources on the network over the Internet. A key issue to be focused and addressed in networks with large amount of computation is load balancing. Load is the number of tasks‘t’ performed by a computation system. The load can be categorized as network load and CPU load. For an efficient load balancing strategy, the process of assigning the load between the nodes should enhance the resource utilization and minimize the computation time. This can be accomplished by a uniform distribution of load of to all the nodes. A Load balancing method should guarantee that, each node in a network performs almost equal amount of work pertinent to their capacity and availability of resources. Relying on task subtraction, this work has presented a pioneering algorithm termed as E-TS (Efficient-Task Subtraction). This algorithm has selected appropriate nodes for each task. The proposed algorithm has improved the utilization of computing resources and has preserved the neutrality in assigning the load to the nodes in the network.
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