In this paper, a heuristic algorithm based on Tabu Search Approach for solving the Vehicle Routing Problem with Backhauls (VRPB) is proposed.The problem considers a set of customers divided in two subsets: Linehaul and Backhaul customers.Each Linehaul customer requires the delivery of a given quantity of product from the depot, whereas a given quantity of product must be picked up from each Backhaul customer and transported to the depot.In the proposed algorithm, each route consists of one sub-route in which only the delivery task is done, and one sub-route in which only the collection process is performed.The search process allows obtaining a correct order to visit all the customers on each sub-route.In addition, the proposed algorithm determines the best connections among the sub-routes in order to obtain a global solution with the minimum traveling cost.The efficiency of the algorithm is evaluated on a set of benchmark instances taken from the literature.The results show that the computing times are greatly reduced with a high quality of solutions.Finally, conclusions and suggestions for future works are presented.