During the electrical prospecting, the three-dimensional forward problem has been the hot topic in the research of DC electrical method. When the forward computation results are solved through the finite element method and the finite difference method, a large-scale sparse linear equation set should be obtained, moreover the computation in the solution of large-scale linear algebraic equation sets are very heavy. If we adopt serial computation, the computing efficiency is very low, which greatly affects the application efficiency. With the increasing maturation of the parallel computer architecture, the Graphic Processing Unit (GPU) parallel computing modeling can apply in this field to enable the efficiency of the three-dimensional forward modeling to be significantly improved.