Hardware structures of the multiprocessor computer system are discussed. The structure, operation and implementation of KANIX (KAIST UNIX) which supports the multiprocessor system is fully mentioned. KANIX is a UNIX-compatible, functional operating system with the load balancing feature. For a concurrent multiprocessing, it has a semaphore structure and a messagebased communication mechanism. The design policy is that the implementation must be simple, on the other hand, sufficient degree of the performance must be obtained. Results show that KANIX has a modularity which gives expandability and maintainability.