In a dynamic queue load balancing method using a plurality of computers, the load level of each computer is obtained. A queue management table including information on a queue length and the number of queued requests in each queue and a queue adjustment table including information on a queue length at each load level are referred to. The queue length in the queue management table is changed to the queue length in the queue adjustment table corresponding to the obtained load level by a storage device. A queue usage rate of queue is calculated from the queue length and the number of queued requests in the queue management table. Information on the calculated queue usage rate of queue is exchanged among the computers through a communication device. According to the exchanged information on the queue usage rate, selective assignment of a processing request among queues of the computers is performed.