In this paper we describe a systematic method for transforming a sequential program, written in a guarded command language, into a distributed program, written in CSP. The variables of the sequential program are first partitioned into $n$ disjoint sets, and then the program is transformed into a CSP program of $n$ communicating processes. The two versions of the program are shown to be strongly equivalent, in the sense that they exhibit the properties of reaching the same final states and of either aborting, terminating, or running forever. We also discuss the conditions under which, when compared to the execution of the original sequential program, a speed-up in the execution of the resulting distributed program can be achieved.