The invention provides a construction method of a GPU and CPU combined processor, which comprises the following steps: a CPU and a GPU are coupled to construct a combined processor, wherein the CPU is responsible for the general-purpose processing tasks of an operation system, system software, general-purpose application program, and the like which have complex instruction scheduling, circulation, branches and logical judgment; and the GPU is responsible for the highly-parallel calculating processing of large-scale data without logical relation; and the CPU and the GPU jointly finish the same large-scale parallel calculating application. In the GPU and CPU combined processor, a plurality of cores of CPU are communicated with each other by a memory bus and carry out calculation, and the cores of the GPU exchange data and are calculated by a uniform shared memory (a video memory on the GPU); the GPU and the CPU are connected by a high-speed serial bus and exchange calculating data by the memory of the CPU and the shared memory of the GPU; and the construction method can fully utilize the parallel processing capacity of the cores of the GPU and realize the rapid parallel calculation of enormous data volume.