As the critical dimension (CD) becomes smaller, various resolution enhancement techniques (RET) are widely adopted. In developing sub-100nm devices, the complexity of optical proximity correction (OPC) is severely increased and applied OPC layers are expanded to non-critical layers. The transformation of designed pattern data by OPC operation causes complexity, which cause runtime overheads to following steps such as mask data preparation (MDP), and collapse of existing design hierarchy. Therefore, many mask shops exploit the distributed computing method in order to reduce the runtime of mask data preparation rather than exploit the design hierarchy. Distributed computing uses a cluster of computers that are connected to local network system. However, there are two things to limit the benefit of the distributing computing method in MDP. First, every sequential MDP job, which uses maximum number of available CPUs, is not efficient compared to parallel MDP job execution due to the input data characteristics. Second, the runtime enhancement over input cost is not sufficient enough since the scalability of fracturing tools is limited. In this paper, we will discuss optimum load balancing environment that is useful in increasing the uptime of distributed computing system by assigning appropriate number of CPUs for each input design data. We will also describe the distributed processing (DP) parameter optimization to obtain maximum throughput in MDP job processing.