Gokcen, et al. (2006) have proposed several procedures and a mathematical model on single-model ( product) assembly line balancing (ALB) problem with parallel lines. In parallel ALB problem, the goal is to balance more than one assembly line together. In this paper, a network model for parallel ALB problem has been proposed and illustrated on a numerical example. This model is a new approach for parallel ALB and it provides a different point of view for interested researchers.