A parallel computer is implemented as a back-end machine for a computer called FACS(Factory Automation Computer System) in this thesis. The implemented parallel computer can support multitasking. Thirty-two Transputer microprocessors are used to construct message passing based multiprocessor system. It is implemented on VME bus to operate together with the other functional modules of FACS. This parallel computer has the key features of reconfigurability, partitionability, modularity and centralized control. The host computer is a MC68030 based CPU board with UNIX system V. To exploit the parallel computer, parallel C is ported on it. Four different algorithms are executed on the parallel computer with four different topologies respectively to show the reconfigurability.