: Cloud computing is apparently one of the most important phenomena of information technology in 21th century that provides new models of services in a network. Mobile cloud computing is a perfect branch of cloud computing in which mobile computing and cloud computing are used in order to deliver cloud based services to customers through Internet and mobile devices. One of the research areas of mobile cloud computing is offloading. Offloading is defined as transferring the computing operations from mobile devices to the cloud and returning the results back to the mobile device. With the advantage of offloading and regarding the mobile devices characteristics, mobile devises limitations could be overcome to a great extent. These limitations mainly include energy consumption and delay related to the processor of the mobile devices. The goal is to find the best way to overcome these limitations with a reasonable cost. Previous methods mostly use integer linear programing to solve the problems in offloading which is not cost-effective. In this work the offloading is modeled by a mathematical graph. In this graph both Wi-Fi and 3G links are considered. Every path in this graph demonstrates three parameters involving energy consumption, delay and cost. Using two algorithms “M-LARAC” and “K-M-LARAC” an optimized path that overcomes energy and delay limitations with a reasonable financial cost is achievable. This path is actually a solution for offloading problem. Key Words: Mobile Cloud Computing - Offloading – Call Graph - Optimization
