In this paper, a tightly-coupled multiprocessor system is implemented with four processing elements based on MC68000 CPU, a common menory (128KB), and a single time-shared bus. The multi-tasking operating system, MTOS, is modified so that the multiprocessor system can support multitasking and multiprocessing. The performance of the proposed system is evaluated by stochastic Petri Net system modeling. The efficiency and the processing power are simulated for various load factors and up to 16 PEs. By running benchmark programs, such as quicksort, FFT, and matrix-multiplication, the speed of parallel processing is compared with that of a single processor.