In this paper a three steps heuristic for the permutation flow shop problem is proposed. The objective is to minimize the maximum time for completing the jobs, or the makespan. The first two steps are inspired by the NEH heuristic, to which a new tie breaking strategy has been incorporated in the insertion phase. Furthermore, the reversibility property of the problem dealt with is taken as a tool for improving the obtained solution. The third step consists of an iterated local search procedure with an embedded local search which is a variant of the non exhaustive descent algorithm. The statistical analysis of the results shows the effectiveness of the proposed procedures.