In the previous papers, a high performance sparse static solver with two-level unrolling based on a cell-sparse storage scheme was reported. Although the solver reaches quite a high efficiency for a big percentage of finite element analysis benchmark tests, the MFLOPS （million floating operations per second） of LDL^T factorization of benchmark tests vary on a Dell Pentium IV 850 MHz machine from 100 to 456 depending on the average size of the super-equations, i.e., on the average depth of unrolling. In this paper, a new sparse static solver with two-level unrolling that employs the concept of master-equations and searches for an appropriate depths of unrolling is proposed. The new solver provides higher MFLOPS for LDL^T factorization of benchmark tests, and therefore speeds up the solution process.
