Two-sided assembly lines are usually designed to produce large-sized products such as automobiles, trucks and buses. In this type of production line, both left-side and right-side of the line are used. In parallel assembly lines, one or more product types are produced on two or more assembly lines located in parallel to each other. Both production lines have several serious practical advantages. For this purpose, in this paper, two or more two-sided assembly lines located in parallel to each other are considered and a tabu search algorithm which combines the advantages of both types of production lines is developed. To assess the effectiveness of the proposed algorithm, a set of test problems are solved. The proposed algorithm is illustrated with two examples, and some computational properties of the algorithm are given.