The LINPACK Benchmark was introduced by Jack Dongarra. A detailed description as well as a list of performance results on a wide variety of machines is available in postscript form from netlib. Here you can download the latest version of the LINPACK Report: performance.ps. A parallel implementation of the Linpack benchmark and instructions on how to run it can be found at http://www.netlib.org/benchmark/hpl/.
The benchmark used in the LINPACK Benchmark is to solve a dense system of linear equations. For the TOP500, we used that version of the benchmark that allows the user to scale the size of the problem and to optimize the software in order to achieve the best performance for a given machine. This performance does not reflect theoverall performance of a given system, as no single number ever can. It does, however, reflect the performance of a dedicated system for solving a dense system of linear equations. Since the problem is very regular, the performance achieved is quite high, and the performance numbers give a good correction of peak performance.
By measuring the actual performance for different problem sizes n, a user can get not only the maximal achieved performance Rmax for the problem size Nmax but also the problem size N1/2 where half of the performance Rmax is achieved. These numbers together with the theoretical peak performance Rpeak are the numbers given in the TOP500. In an attempt to obtain uniformity across all computers in performance reporting, the algorithm used in solving the system of equations in the benchmark procedure must conform to LU factorization with partial pivoting. In particular, the operation count for the algorithm must be 2/3 n^3 + O(n^2) double precision floating point operations. This excludes the use of a fast matrix multiply algorithm like "Strassen's Method" or algorithms which compute a solution in a precision lower than full precision (64 bit floating point arithmetic) and refine the solution using an iterative approach.
For more information about the Linpack benchmark, please consult with the Linpack FAQ.