This book constitutes the thoroughly refereed post-conference proceedings of the Second Russia-Taiwan Symposium on Methods and Tools of Parallel Programming, MTPP 2010, held in Vladivostok, Russia in May 2010. The 33 revised full papers were carefully selected from a large number of submissions and cover the many dimensions of methods and tools of parallel programming, algorithms and architectures, encompassing fundamental theoretical approaches, practical experimental approaches as well as commercial components and systems.