Recently the research on GPGPU has been carried out actively as the performance of GPUs has been increased rapidly. In this paper, we propose the system architecture by benchmarking the existing supercomputer architecture for a cost-effective system using GPUs in low-cost graphics devices and implement a GPU cluster system with eight GPUs. We also make the software development environment that is suitable for the GPU cluster system and use it for the performance evaluation by implementing the n-body problem. According to its result, we found that it is efficient to use multiple GPUs when the problem size is large due to its communication cost. In addition, we could calculate up to eight million celestial bodies by applying the method of calculating block by block to mitigate the problem size constraint due to the limited resource in GPUs.