this paper, we propose a powerful and general parallel skeleton called accumulate and describe its efficientimplementation in C++ with MPI (Message Passing Interface) (18) as a solution to the above problems. Unlike the approaches that apply such optimizations as loop restructuring to the target program, our approach provides a general recursive computation with accumulation as a library function (skeleton) with an optimized implementation. We are based on the data parallel programming model of BMF, which provides us with a concise way to describe and manipulate parallel programs. The main advantages of accumulate can be summarized as follows