  Distributed quantum computation requires to apply quantum remote gates on
separate nodes or subsystems of network. On the other hand, Toffoli gate is a
universal and well-known quantum gate. It is frequently used in synthesis of
quantum circuits. In this paper, a general protocol for implementing a remote
n-qubit controlled-U gate is presented with minimum required resources. Then,
the proposed method is applied for implementing a Toffoli gate in bipartite and
tripartite systems. This method also is optimal when group of the qubits belong
to one part, section or subsystem of network. Because it only use one entangled
qubit for each group of the qubits in mentioned conditions.
