Load testing generally refers to the practice of modeling the expected usage of a software program by simulating multiple users accessing the program's services concurrently. As such, this testing is most relevant for multi-user systems, often one built using a client/server model, such as web servers. However, other types of software systems can be load-tested also. For example, a word processor or graphics editor can be forced to read an extremely large document; or a financial package can be forced to generate a report based on several years' worth of data. The most accurate load testing occurs with actual, rather than theoretical, results.
From : http://en.wikipedia.org/wiki/Load_testing