The Fast Multipole Method (FMM) is specially suitable for applications in which it is necessary to predict the acoustic scattering, e.g., aircraft noise control. This accelerated iterative method has two main parts, far interactions and near interactions. Near interactions are computationally intensive and they fit properly in the Single Instruction Multiple Threads paradigm. In this work, we present a heterogeneous parallel solution in which the near interactions are computed using Graphical Processing Units (GPUs). The performance of the proposed solution is proved using a workstation with one NVIDIA GTX480 GPU and a cluster that consists of 32 nodes HP BL465c with an Infiniband network.

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