In this paper, a new two-sided U-type assembly line balancing (TUALB) procedure and a new algorithm based on the particle swarm optimization algorithm to solve the TUALB problem are proposed. The proposed approach minimizes the number of stations for a given cycle time as the primary objective and it minimizes the number of positions as a secondary objective. The proposed approach is illustrated with an example problem. In order to evaluate the efficiency of the proposed algorithm, the test problems available in the literature are used. The experimental results show that the proposed approach performs well.