We developed an SD-OCT (Spectral Domain-Optical Coherence Tomography) system which uses a GPU (Graphics Processing Unit) for processing. The image size from the SD-OCT system is $1024{ imes}512$ and the speed is 110 frame/sec in real-time. K-domain linearization, FFT (Fast Fourier Transform), and log scaling were included in the GPU processing. The signal processing speed was about 62 ms using a CPU (Central Processing Unit) and 1.6 ms using a GPU, which is 39 times faster. We performed an in-vivo retinal scan, and reconstructed a 3D visualization based on C-scan images. As a result, there were minimal motion artifacts and we confirmed that tomograms of blood vessels, the optic nerve, and the optic disk are clearly identified. According to the results of this study, this SD-OCT can be applied to real-time 3D display technology, particularly auxiliary instruments for eye operations in ophthalmology.