This paper presents a parallel implementation of the coupled finite element method/boundary element method formulation for sound radiation in a subsonic nonuniform flow. The parallelization is based on a cost analysis of the sequential algorithm and is implemented on a heterogeneous computer system using the Parallel Virtual Machine software. A dynamically distributed parallel computation scheme (DDPCS) is developed to improve efficiency and reliability. Our test cases demonstrate that it is possible to get high parallel efficiency and reliability on a virtual parallel machine, although greater heterogeneity decreases efficiency.