This research explores identical parallel machines with machine eligibility and the main purpose is to minimize the number of tardy jobs. Machine eligibility means not all machines can process all the jobs. The problem is known to be NP-Hard. This paper proposes five heuristics and branch and bound algorithm. Five Heuristics are based on job-focused approach and machine-focused approach. The machine-focused approach heuristic is an extension of Moore’s algorithm to solve the number of tardy jobs on one machine problem. A lower bound is proposed for the branch and bound to reduce its nodes and execution time. Experiment results show that the CPU time for heuristic two and three is less than the others, and the solution for heuristic five is the best.