The invention relates to an instruction allocation device of a high performance universal signal processor. For the many-to-many condition of correspondence of a plurality of instructions to a plurality of execution units or channels in a high performance universal signal processor chip, the instruction allocation device realizes many-to-many automatic allocation and priority assignment by adopting the combination of an instruction core division module, an instruction classification module, an instruction allocation module and a multi-core instruction allocation integrated module so as to effectively solve allocation difficulties in the assignment of the execution units or transmission channels and that the plurality of instructions simultaneously occupy the same execution unit, finish the task of highly-efficiently, rapidly and rationally allocating all the instructions of the BWDSP100 chip and realize the full functions of operation execution resource occupation and transmission channel scheduling of the programmable very large scale digital signal processor (DSP) integrated circuit chip.