The authors are concerned in this paper with solving an n jobs, M machines flowshop scheduling problem where the objective function is the minimization of the makespan. They take into account setup, processing and removal times separately. After drawing up a synthesis of existing work which addresses this type of problems, the authors propose a new heuristic algorithm which is based on the machine workload to find an efficient permutation schedule. Computational experiences show that the present algorithm yields excellent results, particularly when bottleneck machines are present.