We study in this paper the impact of communication latency on the classical Work Stealing load balancing algorithm. Our paper extends the reference model in which we introduce a latency parameter. By using a theoretical analysis and simulation, we study the overall impact of this latency on the Makespan (maximum completion time). We derive a new expression of the expected running time of a bag of tasks scheduled by Work Stealing. This expression enables us to predict under which conditions a given run will yield acceptable performance. For instance, we can easily calibrate the maximal number of processors to use for a given work/platform combination. All our results are validated through simulation on a wide range of parameters.