Abstract: By allocating and reclaiming processor resources and memory resources, traditional operating systems have implemented management and administration of processors and memory. In a multi-processor operating system, especially when the connections among processors and memory bodies are complex, just constructing only one type of process abstract makes it hard for the operating system to manage and administrate the processor resource and memory resource. Based on these ideas, it is believed that there should be two types of process abstract built in an operating system （the processor process and the memory process） and the two abstracts are separated. First analyzed in this paper is the reason why the two types of abstract （the processor process and the memory process） should be constructed, and why they should be separated. Based on the above analysis, a method on how to separate the processor process and the memory process is proposed.