Recent advancement of embedded systems and growing popularity of Java renew the interest to some classic process coordination problems, such as mutual exclusion problem and its generalization called l-exclusion problem. These are fundamental problems in parallel and distributed processing systems. The l-exclusion problem was introduced by Fischer et al. for shared memory systems and subsequently studied in [6, 10, 2, 3, 4, 12, 1, 11]. In this paper, we present a simple solution to l-exclusion problem and prove its correctness. Our solution is efficient both in time and space.