This study considers an m-machine flowshop problem with common due date on some jobs and the objective function is minimizing the makespan (or maximize completion time). Since the problem is NP-Hard, we propose a heuristic and evaluate the performance of the heuristic by a branch and bound and a lower bound. Heuristic is based on the sequence by Palmer’s method and rearrange the sequence by the character of this problem to reduce the makespan and propose a new low boumd of branch and bound. Computational results show that the average percentage deviation of the heuristic is under 10.655%.