We designed a graphics processing unit (GPU)-based acceleration to reconstruct the optical coherence tomography (OCT) images as sub-micrometer resolution with the spectral domain OCT (SD-OCT) system. GPU-based acceleration is the use of general purpose GPU (GP-GPU) together with a CPU to accelerate the specific operation. As a result, by applying GPU acceleration to the tomographic inspection of biological samples, SD-OCT imaging can be obtained in excess of 40 frames per second (FPS) for the K6000 GPU-accelerated SD-OCT with frame size 4096 (axial) × 512 (lateral), and more than 512x512x500 volumes can be reconstructed with a speed increase of 7x or more (compared to a non-GPU).