In the previous papers, a high performance sparse static solver with two-level un-rolling based on a cell-sparse storage scheme was reported. Although the solver reaches quite a high effciency for a big percentage of finite element analysis benchmark tests, the MFLOPS (millionffoating operations per second) of LDLT factorization of benchmark tests vary on a Dell PentiumIV 850 MHz machine from 100 to 456 depending on the average size of the super-equations, i.e.,on the average depth of unrolling. In this paper, a new sparse static solver with two-level unrollingthat employs the concept of master-equations and searches for an appropriate depths of unrollingis proposed. The new solver provides higher MFLOPS for LDLT factorization of benchmark tests,and therefore speeds up the solution process.