A queuing system and method to provide efficient and effective message communication between computers, processing devices, or network elements. The queue (202) includes three tables. A message data table (214) includes message data. A message state table (219) identifies several parmaters about a message including a message time-stamp, state, and partition. The partition associates the message with a predetermined one of several message processors (204) used to send and receive messages. Each message processor (204) selects and sends only messages having a corresponding partition. The queue further includes a queued message table (212) that lists all messages destined for a computer or other processing device that cannot receive messages. In this manner, failed messages in the queued table are taken out of processing queue until the off-line computer or other processing device comes back on line.