This paper  proposes a new  and  efficient method  of  solving  the  load  flow problem of  a distribution  system.  This method can be applied to both radial and mesh networks. A mesh network is converted to a radial network by breaking the loops through adding some dummy buses at the load breakpoints (LBPs).This method has two essential features, one is it uses active and reactive powers as flow variables rather than complex currents, thus reducing the computational effort by 50%, and the other is that it uses an improved solution strategy, thereby reducing the burden of mismatch calculations. which is an important component of the solution process. The proposed method is tested for different examples of distribution systems of both radial and weakly meshed configurations.