In distributed computing system some nodes are very fast and some are slow and during the computation many fast nodes become idle or under loaded while the slow nodes become over loaded due to the uneven distribution of load in the system. In distributed system, the most common important factor is the information collection about loads on different nodes. The success of load balancing algorithm depends on how quickly the information about the load in the system is collected by a node willing to transfer or accept load. In this paper we have shown that the number of communication overheads depends on the number of overloaded nodes present in the domain of an under loaded nodes and vice-versa. We have also shown that communication overhead for load balancing is always fairly less than KN but in worst case our algorithm’s complexity becomes equal to KN.